# Utah S.B. 26: Housing and Transit Reinvestment Zone Amendments Utah S.B. 26, Housing and Transit Reinvestment Zone Amendments, is a 2025 General Session Senate bill sponsored by Wayne A. Harper (Republican); status signed, last action 2025-03-12 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/UT-SB26-2025GS - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah S.B. 26 - State: Utah - Session: 2025 General Session - Title: Housing and Transit Reinvestment Zone Amendments - Status: signed - Chamber: Senate - Introduced: 2024-12-18 - Last action: 2025-03-12, Governor Signed - Sponsor: Wayne A. Harper (Republican) - Cosponsors: 1 - Subjects: Economic Development, Land Use, Housing, Workforce Services, Limited Purpose Local Government Entities, Political Subdivisions (Local Issues), Transportation, Governor's Office of Economic Opportunity, Planning and Zoning, Public Transit, Tax Credits, Tax Increment Financing, Public Infrastructure District, Affordable Housing - Touches household money: yes - Roll calls: 14 (140 yes, 19 no in all) - Economic provisions PRIA read: 26 ## Summary No summary available. ## Bill overview: provisions PRIA read - Affordable and larger homes in transit zones: benefit, medium. Housing and transit zone proposals must set aside at least 12% of homes as affordable, unless a statutory exemption applies. Up to 9% may serve households earning no more than 80% of county median income; at least 3% must serve households at or below 60%. Income comparisons use households of the sa… - Cities gain help planning water use: benefit, low. The Division of Water Resources must help counties and municipalities develop water use and preservation elements for their general plans. When consulted about regional conservation goals, the division can seek input from watershed councils. This does not itself set household water-use rules or cha… - State gains rail safety enforcement powers: benefit, low. Utah's transportation department oversees covered fixed-guideway transit rail safety, excluding systems regulated by the Federal Railroad Administration. It can inspect, audit, require safety fixes, enforce safety plans, and stop unsafe operations to meet federal duties. Qualifying local government… - Convention district spending gains county oversight: benefit, low. Convention center districts have five board members: three chosen by the petitioner and two optional city and county representatives. Each mayor selects their government's representative; the petitioner fills declined or vacated seats with people not representing that government. Districts receivin… - Older hotels receive loss mitigation payments: benefit, low. The state must pay $2.1 million annually from the Hotel Impact Mitigation Fund to affected hotels built before July 1, 2014. Eligible losses are city-wide event room revenue lost because qualified hotel rooms entered the state market. Losses compare the hotel's 2017–2019 annual average event room r… - Transit housing zones gain project priority: benefit, low. The Transportation Commission must create a written ranking process with transportation officials and regional planners for specified road, walking, and transit projects. Local governments and transit districts can nominate projects that advance statutory goals and provide the required cost share.… - Infrastructure districts gain broader bond options: benefit, low. Public infrastructure districts can issue bonds to acquire or finance public improvements, regardless of who created the district. Districts within or beside housing and transit reinvestment zones can also finance public or private improvements. Their boards must find that those improvements suppor… - More cities can create transit housing zones: benefit, low. First- or second-class cities in first- or second-class counties can propose zones near commuter rail stations in federal opportunity zones. These zones can extend one-half mile from the station and contain no more than 125 noncontiguous acres. Previously, this option covered only first-class citie… - Transit receives sales tax growth funding: benefit, low. Utah transfers 15% of sales tax revenue growth inside a housing and transit zone's sales tax boundary to the Transit Transportation Investment Fund. The calculation uses revenue from the 4.7% state sales and use tax. Transfers begin at a calendar quarter's start, one year after the sales tax bounda… - Housing lawsuits cannot recover damages: cost, low. Plaintiffs in the covered housing-law enforcement cases cannot recover money damages. They can seek only court orders or other nonmonetary relief. The limit applies to enforcement or violation claims under the referenced housing section and Subsection 17-27a-404(5)(c). - Convention districts can add property taxes: cost, low. Convention center public infrastructure districts can tax property within their boundaries at up to 0.05% of taxable value. At the maximum rate, each $100,000 of taxable value generates $50 in tax. The money can pay only administrative expenses, not construction costs or debt payments. - Railroads pay annual state oversight fees: cost, low. Beginning May 7, 2025, railroads operating in Utah under the State Auditor's jurisdiction must pay annual regulatory fees. Fees must raise at least enough to cover railroad regulation and the office's duties. Each railroad's share uses applicable measures of crossings and use, hazardous-material to… - Zone revenue pays capped administration charges: cost, low. The Tax Commission can retain an administration charge from taxes, fees, and charges administered under the housing and transit zone law. The cap is the smaller of 1.5% of collections or the percentage needed to cover administration costs. City cultural taxes, specified local sales taxes, and MIDA… - Qualifying owners gain transit housing development rights: mixed, medium. Qualifying owners gain a right to build mixed-use housing on undeveloped land in unincorporated county areas near transit. The county must have created a small public transit district by January 1, 2022. The owner must have submitted an entitlement agreement by December 31, 2022, without county app… - County housing planning loses zone requirement: mixed, low. A specified county no longer must recommend a housing and transit reinvestment zone strategy in its moderate-income housing plans. This applies to a county covered by the law that created a small public transit district by January 1, 2022. The change removes a planning duty, not household housing e… - Convention areas gain infrastructure districts: mixed, low. Qualifying first-class cities in first-class counties can form districts to finance convention center, arena, and nearby improvements. Districts generally stay within one-half mile of the convention center, but intersected parcels can be included in full. Formation requires a petition with a govern… - Convention districts gain broader borrowing powers: mixed, low. Convention center districts can issue bonds for revitalization and qualifying public or private improvements, including convention-related and arena projects. Zone financing requires a district within or beside the zone and a board finding that improvements support its goals. Private improvements m… - Convention redevelopment zones gain boundaries: mixed, low. Utah's economic opportunity office must propose convention center zones addressing redevelopment, jobs, walkability, tourism, and outdoor event space. Zones must use connected parcels in eligible municipalities; exceeding 50 acres requires municipal approval. Capital-city zones must include part of… - County housing zones require affordable homes: mixed, low. Counties can propose housing and transit zones that include qualifying mixed-use developments. These zones must average at least 30 homes per residential acre or 14 homes per acre across the zone. At least 33% of homes must be affordable. Zone approval does not guarantee a household an affordable h… - Overlapping zones can capture more property taxes: mixed, low. Housing and transit zones overlapping inactive industrial-site reinvestment areas can capture the gap between an area's property-tax growth share and 80%. Convention center zones overlapping community reinvestment areas can capture the gap up to 100%. These rules apply when the overlapping area cap… - Construction sales revenue supports development zones: mixed, low. Qualified development zones receive specified sales tax distributions tied to construction materials, including a 50% share of the specified state tax growth. Materials must be delivered to an outlet inside the zone for permanent attachment to property there. Sellers must register the outlet with t… - Convention revenue funds districts with limits: mixed, low. Capital-city convention zone property and sales tax growth goes directly to the required convention center infrastructure district. Outside the capital city, proposals can name a municipality or public infrastructure district to receive and use zone revenue. Counties must send authorized property t… - Convention zones capture tax growth: mixed, low. Convention zone proposals can capture 100% of specified property and local sales tax growth for 30 years. Capital-city zones can also capture 50% of specified state sales tax growth. Proposals must set base years and start dates; all parcels share one 30-year collection period beginning no earlier… - Local tax money supports convention renewal: mixed, low. A first-class county can transfer its specified transportation-tax share to a qualifying convention center infrastructure district. The county-owned center must be in a first-class city; funding can support renewal and nearby projects. Another specified sales tax can fund the same work when the cit… - Property tax sharing rules cover more zones: mixed, low. Beginning January 1, 2026, property-tax calculations include convention center zones alongside housing and transit zones. Calculations use the statutory starting property value and account for tax growth assigned to zones. Home ownership promotion and first home investment zones also count as proje… - Sales tax growth funds convention districts: mixed, low. Convention center zones receive 100% of the specified local sales tax revenue growth, including county-option and facility-tax growth. The zone proposal names the local-tax recipient; county-option and facility-tax transfers go to the convention center public infrastructure district. Capital-city z… ## Sponsors and cosponsors - Sponsor: Wayne A. Harper (Republican), Senate - Cosponsor: James A. Dunnigan (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-03-07 | House | House/ uncircled | fail | 0 | 0 | | | 2025-03-07 | House | House/ circled | fail | 0 | 0 | | | 2025-03-07 | Senate | Senate/ concurs with House amendment | pass | 21 | 5 | | | 2025-03-07 | House | House/ passed 3rd reading | pass | 64 | 5 | | | 2025-03-07 | House | House/ substituted | fail | 0 | 0 | | | 2025-02-26 | House | House Comm - Substitute Recommendation | pass | 8 | 0 | | | 2025-02-26 | House | House Comm - Favorable Recommendation | pass | 8 | 0 | | | 2025-02-25 | House | House Comm - Held | pass | 8 | 0 | | | 2025-02-25 | House | House Comm - Motion to Recommend Failed | fail | 2 | 6 | | | 2025-02-25 | House | House Comm - Substitute Recommendation | pass | 7 | 0 | | | 2025-01-21 | Senate | Senate/ passed 2nd & 3rd readings/ suspension | pass | 22 | 3 | | | | House | House/ circled | fail | 0 | 0 | | | | House | House/ substituted | fail | 0 | 0 | | | | House | House/ uncircled | fail | 0 | 0 | | ## Actions (44) - 2025-03-12: Governor Signed - 2025-03-12: Senate/ to Governor (Senate) - 2025-03-12: Senate/ received enrolled bill from Printing (Senate) - 2025-03-11: Senate/ enrolled bill to Printing (Senate) - 2025-03-11: Enrolled Bill Returned to House or Senate - 2025-03-07: Draft of Enrolled Bill Prepared - 2025-03-07: Bill Received from Senate for Enrolling - 2025-03-07: Senate/ signed by President/ sent for enrolling (Senate) - 2025-03-07: Senate/ received from House (Senate) - 2025-03-07: House/ to Senate (House) - 2025-03-07: House/ signed by Speaker/ returned to Senate (House) - 2025-03-07: House/ received from Senate (House) - 2025-03-07: Senate/ to House (Senate) - 2025-03-07: Senate/ concurs with House amendment (Senate) - 2025-03-07: Senate/ placed on Concurrence Calendar (Senate) - 2025-03-07: Senate/ received from House (Senate) - 2025-03-07: House/ to Senate (House) - 2025-03-07: House/ passed 3rd reading (House) - 2025-03-07: House/ substituted (House) - 2025-03-07: House/ uncircled (House) - 2025-03-07: House/ circled (House) - 2025-03-07: House/ 3rd reading (House) - 2025-03-05: House/ 2nd reading (House) - 2025-03-05: House/ Rules to 3rd Reading Calendar (House) - 2025-02-27: House/ return to Rules due to fiscal impact (House) - 2025-02-27: House/ comm rpt/ substituted (House) - 2025-02-26: House Comm - Favorable Recommendation (House) - 2025-02-26: House Comm - Substitute Recommendation (House) - 2025-02-25: House Comm - Held (House) - 2025-02-25: House Comm - Motion to Recommend Failed (House) - 2025-02-25: House Comm - Substitute Recommendation (House) - 2025-02-04: House Comm - Not Considered (House) - 2025-01-30: House/ to standing committee (House) - 2025-01-30: Bill Substituted by Sponsor in House Rules Comm - 2025-01-22: House/ 1st reading (Introduced) (House) - 2025-01-22: House/ received from Senate (House) - 2025-01-21: Senate/ to House (Senate) - 2025-01-21: Senate/ passed 2nd & 3rd readings/ suspension (Senate) - 2025-01-21: Senate/ 2nd & 3rd readings/ suspension (Senate) - 2025-01-21: Senate/ placed on 2nd Reading Calendar (Senate) - 2025-01-21: Senate/ 1st reading (Introduced) (Senate) - 2025-01-16: Senate/ received fiscal note from Fiscal Analyst (Senate) - 2025-01-02: Senate/ received bill from Legislative Research (Senate) - 2024-12-18: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2025-03-11: [PDF](https://le.utah.gov/Session/2025/bills/enrolled/SB0026.pdf) - Substitute #6, 2025-03-06: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0026S06.pdf) - Substitute #5, 2025-03-04: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0026S05.pdf) - Substitute #4, 2025-03-03: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0026S04.pdf) - Substitute #3, 2025-02-26: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0026S03.pdf) - Substitute #2, 2025-02-24: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0026S02.pdf) - Substitute #1, 2025-01-29: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0026S01.pdf) - Introduced, 2024-12-18: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0026.pdf) ## Related bills - S.B. 199: Guardianship Amendments (signed) - H.B. 562: Law Enforcement and Criminal Justice Amendments (signed) - H.B. 493: Medical Examiner Amendments (signed) - H.B. 482: Health and Human Services Reporting Requirements (signed) - S.B. 197: Property Tax Amendments (vetoed) - S.B. 3: Appropriations Adjustments (signed) ## Sources - [Enrolled (PDF)](https://le.utah.gov/Session/2025/bills/enrolled/SB0026.pdf) - [Substitute #6 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0026S06.pdf) - [Substitute #5 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0026S05.pdf) - [Substitute #4 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0026S04.pdf) - [Substitute #3 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0026S03.pdf) - [Substitute #2 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0026S02.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0026S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0026.pdf) ## Related - [S.B. 199: Guardianship Amendments](https://policyrisk.com/state-bill/UT-SB199-2025GS) - [H.B. 562: Law Enforcement and Criminal Justice Amendments](https://policyrisk.com/state-bill/UT-HB562-2025GS) - [H.B. 493: Medical Examiner Amendments](https://policyrisk.com/state-bill/UT-HB493-2025GS) - [H.B. 482: Health and Human Services Reporting Requirements](https://policyrisk.com/state-bill/UT-HB482-2025GS) - [S.B. 197: Property Tax Amendments](https://policyrisk.com/state-bill/UT-SB197-2025GS) - [S.B. 3: Appropriations Adjustments](https://policyrisk.com/state-bill/UT-SB3-2025GS) - [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-SB26-2025GS (as of 2026-10-17).