# Utah S.B. 206: Tax Amendments Utah S.B. 206, Tax Amendments, is a 2026 General Session Senate bill sponsored by Wayne A. Harper (Republican); status signed, last action 2026-03-23 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-14). - Canonical: https://policyrisk.com/state-bill/UT-SB206-2026GS - As of: 2026-10-14 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah S.B. 206 - State: Utah - Session: 2026 General Session - Title: Tax Amendments - Status: signed - Chamber: Senate - Introduced: 2026-01-27 - Last action: 2026-03-23, Governor Signed - Sponsor: Wayne A. Harper (Republican) - Cosponsors: 1 - Subjects: Community Reinvestment Agencies, Political Subdivisions (Local Issues), Property Tax, State Tax Commission, Property Tax Collection, Utah Inland Port Authority, County Officers, Division of Finance, Military Installation Development Authority, State Treasurer, Tax Increment Financing - Touches household money: yes - Roll calls: 12 (166 yes, 1 no in all) - Economic provisions PRIA read: 16 ## Summary No summary available. ## Bill overview: provisions PRIA read - Property notices separate basic school rate: benefit, low. Beginning July 1, 2026, annual property valuation and tax-change notices must separately show the minimum basic school tax rate. This replaces the combined basic rate on the notice. This notice change does not itself change the rate or tax owed. - Statewide property tools support online appeals: benefit, low. Beginning May 6, 2026, Utah's statewide tax program provides property services, public tax-increment data, and property-information and electronic appeal portals. Counties must adopt the system unless their alternatives meet state appraisal rules and can exchange and use statewide data. The manager… - Telecom companies face centralized property reporting: cost, low. Beginning May 6, 2026, telecom providers must electronically file signed Utah personal-property statements with the statewide manager by March 31 annually. Statements cover property owned, possessed, managed, or controlled, itemized by county and tax area for the year beginning January 1. Providers… - Unfinished buildings need different tax valuations: mixed, low. For property under construction on January 1, county assessors cannot use permit value to value the unfinished construction. They must use another valuation method. The supplied provision does not establish whether an owner's tax bill rises or falls. - Extra notice before property filing penalties: mixed, low. Beginning January 1, 2026, first-class county assessors must mail another request when owners fail to file requested signed property statements. The follow-up must explain the consequences of not filing. Assessors must wait 30 days after its postmark date before imposing a failure-to-file penalty.… - Equipment rentals can include tax recovery fees: mixed, low. Beginning January 1, 2026, qualifying Utah rental businesses may add 1.5% of the rental charge for each heavy-equipment item. Businesses must be in industry codes 532310 or 532412 and get at least 51% of revenue from heavy-equipment rentals. The fee must appear separately, is not subject to sales t… - Convention zones can count more tax revenue: mixed, low. Beginning May 6, 2026, property-tax increment includes qualifying collection areas named in a convention-center reinvestment zone proposal. The calculation compares revenue from current assessed value and certified rates with revenue based on base taxable value. This expands revenue counted for qua… - Counties fund and support statewide valuations: mixed, low. Beginning May 6, 2026, qualifying levy-funded property and unspent revenue transfer to the statewide manager, including assets acquired before that date. Counties must send multicounty levy receipts quarterly by the 10th day of the month after each quarter ends. Late county payments owe 10% annual… - Fire and police district tax formulas change: mixed, low. Beginning January 1, 2026, qualifying fire and police districts calculate equalized tax rates using participating local governments' revenue needs and combined taxable property values. Participating governments include those currently in the district, not just those present when it began. Certified… - Local property tax growth calculations change: mixed, low. Beginning January 1, 2027, certified property-tax-rate calculations exclude certain improvements or new structures that add no residential or commercial building area. The exclusion does not cover value increases previously assessed as partly completed new growth and remains subject to statutory li… - Public tax-funded projects must explain benefits: mixed, low. Beginning July 1, 2026, tax-increment financing entities must hold public authorization meetings and file disclosures before specified actions. Disclosures go to the program manager within 30 days after the meeting. They must explain intended projects, tax amounts, collection costs, why projects ne… - Tax-funded projects face fees and withholding: mixed, low. Beginning May 6, 2026, database fees for tax-increment entities are allowed, but combined charges cannot exceed actual creation, maintenance, and analysis costs. The manager reports annually by the legislative committee's October meeting; independent audits begin in 2030 and repeat every three year… - Tax-funded projects face notice and renewal deadlines: mixed, low. Beginning May 6, 2026, entities planning tax-increment collections must notify affected taxing entities within 30 calendar days after required submissions. Property-tax collectors need notice by December 31 of the year before receipt begins. Sales-tax notice is due at least 180 days before the star… - Tax-funded zones face collection and spending caps: mixed, low. Beginning May 6, 2026, tax-increment entities may spend money only for disclosed purposes. Collections stop when the authorized period ends or the disclosed total is reached. Housing-and-transit, convention-center, and first-home zones also cannot exceed their disclosed proposal projections or limi… - Tax-funded zones must file project reports: mixed, low. Beginning May 6, 2026, covered tax-increment entities must provide plans, budgets, applicable agreements, and maps by January 1, 2027. Project areas created after January 1, 2027, must provide them before January 1 of the following year. Annual progress and project, tax, development, and budget rep… - Unclear overlap in valuation fund rules: mixed, low. The law removes the scheduled July 1, 2030 repeal of the Property Tax Valuation Fund's allocation and spending rules. A separate supplied provision lists those same rules as repealed effective January 1, 2026. The supplied provisions do not explain how these conflicting instructions fit together. T… ## Sponsors and cosponsors - Sponsor: Wayne A. Harper (Republican), Senate - Cosponsor: R. Neil Walter (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-06 | House | House/ substituted | fail | 0 | 0 | | | 2026-03-06 | House | House/ passed 3rd reading | pass | 64 | 1 | | | 2026-03-06 | Senate | Senate/ concurs with House amendment | pass | 26 | 0 | | | 2026-03-02 | House | House Comm - Amendment Recommendation | pass | 9 | 0 | | | 2026-03-02 | House | House Comm - Favorable Recommendation | pass | 9 | 0 | | | 2026-02-24 | Senate | Senate/ passed 3rd reading | pass | 25 | 0 | | | 2026-02-23 | Senate | Senate/ substituted | fail | 0 | 0 | | | 2026-02-23 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2026-02-23 | Senate | Senate/ passed 2nd reading | pass | 27 | 0 | | | 2026-02-20 | Senate | Senate/ circled | fail | 0 | 0 | | | 2026-02-02 | Senate | Senate Comm - Favorable Recommendation | pass | 3 | 0 | | | 2026-02-02 | Senate | Senate Comm - Substitute Recommendation | pass | 3 | 0 | | ## Actions (45) - 2026-03-23: Governor Signed - 2026-03-16: Senate/ to Governor (Senate) - 2026-03-16: Senate/ received enrolled bill from Printing (Senate) - 2026-03-12: Senate/ enrolled bill to Printing (Senate) - 2026-03-12: Enrolled Bill Returned to House or Senate - 2026-03-11: Draft of Enrolled Bill Prepared - 2026-03-11: Bill Received from Senate for Enrolling - 2026-03-11: Senate/ signed by President/ sent for enrolling (Senate) - 2026-03-11: Senate/ received from House (Senate) - 2026-03-07: House/ to Senate (House) - 2026-03-07: House/ signed by Speaker/ returned to Senate (House) - 2026-03-07: House/ received from Senate (House) - 2026-03-06: Senate/ to House (Senate) - 2026-03-06: Senate/ concurs with House amendment (Senate) - 2026-03-06: Senate/ placed on Concurrence Calendar (Senate) - 2026-03-06: Senate/ received from House (Senate) - 2026-03-06: House/ to Senate (House) - 2026-03-06: House/ passed 3rd reading (House) - 2026-03-06: House/ substituted (House) - 2026-03-06: House/ 3rd reading (House) - 2026-03-06: House/ Rules to 3rd Reading Calendar (House) - 2026-03-03: House/ 3rd Reading Calendar to Rules (House) - 2026-03-03: House/ 2nd reading (House) - 2026-03-03: House/ comm rpt/ amended (House) - 2026-03-02: House Comm - Favorable Recommendation - 2026-03-02: House Comm - Amendment Recommendation - 2026-02-27: House/ to standing committee (House) - 2026-02-24: House/ 1st reading (Introduced) (House) - 2026-02-24: House/ received from Senate (House) - 2026-02-24: Senate/ to House (Senate) - 2026-02-24: Senate/ passed 3rd reading (Senate) - 2026-02-24: Senate/ 3rd reading (Senate) - 2026-02-23: Senate/ passed 2nd reading (Senate) - 2026-02-23: Senate/ substituted (Senate) - 2026-02-23: Senate/ uncircled (Senate) - 2026-02-20: Senate/ circled (Senate) - 2026-02-20: Senate/ 2nd reading (Senate) - 2026-02-03: Senate/ placed on 2nd Reading Calendar (Senate) - 2026-02-03: Senate/ comm rpt/ substituted (Senate) - 2026-02-02: Senate Comm - Favorable Recommendation - 2026-02-02: Senate Comm - Substitute Recommendation - 2026-01-29: Senate/ to standing committee (Senate) - 2026-01-28: Senate/ 1st reading (Introduced) (Senate) - 2026-01-28: Senate/ received bill from Legislative Research (Senate) - 2026-01-27: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2026-03-12: [PDF](https://le.utah.gov/Session/2026/bills/enrolled/SB0206.pdf) - Substitute #4, 2026-03-04: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0206S04.pdf) - Amended 3/3/2026 10:03:297, 2026-03-03: [PDF](https://le.utah.gov/Session/2026/bills/amended/AV_SB0206S03_2026-03-03_10-23-18.pdf) - Substitute #3, 2026-02-22: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0206S03.pdf) - Substitute #2, 2026-02-17: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0206S02.pdf) - Substitute #1, 2026-02-02: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0206S01.pdf) - Introduced, 2026-01-27: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0206.pdf) ## Related bills - H.B. 94: Criminal Accounts Receivable Amendments (signed) - H.B. 101: Firearm Background Check Amendments (signed) - H.B. 178: School Zone Speeding Amendments (signed) - H.B. 134: Offender Transfer Amendments (signed) - H.B. 136: Unlicensed Driver Amendments (signed) - H.B. 220: Public Safety Data Amendments (signed) ## Sources - [Enrolled (PDF)](https://le.utah.gov/Session/2026/bills/enrolled/SB0206.pdf) - [Substitute #4 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0206S04.pdf) - [Amended 3/3/2026 10:03:297 (PDF)](https://le.utah.gov/Session/2026/bills/amended/AV_SB0206S03_2026-03-03_10-23-18.pdf) - [Substitute #3 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0206S03.pdf) - [Substitute #2 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0206S02.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0206S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0206.pdf) ## Related - [H.B. 94: Criminal Accounts Receivable Amendments](https://policyrisk.com/state-bill/UT-HB94-2026GS) - [H.B. 101: Firearm Background Check Amendments](https://policyrisk.com/state-bill/UT-HB101-2026GS) - [H.B. 178: School Zone Speeding Amendments](https://policyrisk.com/state-bill/UT-HB178-2026GS) - [H.B. 134: Offender Transfer Amendments](https://policyrisk.com/state-bill/UT-HB134-2026GS) - [H.B. 136: Unlicensed Driver Amendments](https://policyrisk.com/state-bill/UT-HB136-2026GS) - [H.B. 220: Public Safety Data Amendments](https://policyrisk.com/state-bill/UT-HB220-2026GS) - [Utah bills](https://policyrisk.com/states/utah/bills) - [Utah state hub](https://policyrisk.com/states/utah) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/UT-SB206-2026GS (as of 2026-10-14).