Fiscal Note
2nd Sub. H.B. 295 (Gray)
2025 General Session
Municipal Services Fees and Political
Subdivision Lien Amendments
by Cutler, Paul A.
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $0 $0 $0
State Government UCA 36-12-13(2)(c)
Revenues FY 2025 FY 2026 FY 2027
Total Revenues $0 $0 $0
Enactment of this legislation likely will not materially impact state revenue.
Expenditures FY 2025 FY 2026 FY 2027
Total Expenditures $0 $0 $0
Enactment of this legislation likely will not materially impact state expenditures.
FY 2025 FY 2026 FY 2027
Net All Funds $0 $0 $0
Local Government UCA 36-12-13(2)(c)
Enactment of this legislation may increase the number of tax sales and property liens issued by
municipalities for unpaid service fees. To the extent that municipalities issue liens and collect on
on them, municipalities may see a net increase in revenue equal to unpaid fees, interest, and
administrative costs; aggregate amount is unknown.
To the extent that municipalities issue liens, county recorder costs could increase to record and
remove municipal liens on property; aggregate amount is unknown.
To the extent that special districts charge interest on past due fees, enactment of this legislation could
decrease interest revenue to special districts as their allowable interest rate is capped at a lower
range; aggregate impact is unknown.
Individuals & Businesses UCA 36-12-13(2)(c)
To the extent that municipalities place liens on properties associated with unpaid fees, businesses and
individuals may have pay those fees plus interest and administrative costs. The aggregate amount is
unknown.
2nd Sub. H.B. 295 (Gray)
2025/02/14 08:45, Lead Analyst: Tim Bereece, Attorney: Oakey-Frost, R. Regulatory Impact UCA 36-12-13(2)(d)
Enactment of this legislation likely will not change the regulatory burden for Utah residents or
businesses.
Performance Evaluation JR1-4-601
This bill does not create a new program or significantly expand an existing program.
Notes on Notes
Fiscal explanations estimate the direct costs or revenues of enacting a bill. The Legislature uses them to balance the budget. They do not
measure a bill's benefits or non-fiscal impacts like opportunity costs, wait times, or inconvenience. A fiscal explanation is not an appropriation. The
Legislature decides appropriations separately.
2nd Sub. H.B. 295 (Gray)
2025/02/14 08:45, Lead Analyst: Tim Bereece, Attorney: Oakey-Frost, R.