Fiscal Note
S.B. 202
2025 General Session
Property Tax Revisions
by Wilson, Chris H.
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $(129,500) $(252,700) $(382,200)
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
General Fund $0 $129,500 $129,500
General Fund, One-time $0 $252,700 $0
Total Expenditures $0 $382,200 $129,500
This bill appropriates $250,000 to the Office of the State Auditor one-time from the General Fund in
FY 2026 to provide a grant to the Multicounty Appraisal Trust for the development and maintenance of
statewide web portals. Enactment of this legislation could also increase costs to the Tax Commission
by an estimated $2,700 one-time from the General Fund in FY 2026 and $129,500 ongoing from the
General Fund beginning in FY 2026 for an additional FTE and initial training program development to
support new required training and designations to be provided to county officers.
FY 2025 FY 2026 FY 2027
Net All Funds $0 $(382,200) $(129,500)
Local Government UCA 36-12-13(2)(c)
To the extent that local governments may no longer be required to advertise certain property tax
notices in newspapers, enactment of this legislation could decrease costs for local governments; cost
savings for individual taxing entities will vary and the aggregate impact is unknown.
Individuals & Businesses UCA 36-12-13(2)(c)
Enactment of this legislation likely will not result in direct expenditures from tax or fee changes for Utah
residents and businesses.
S.B. 202
2025/02/05 15:49, Lead Analyst: Travis Eisenbacher, Attorney: Harb, G. 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.
S.B. 202
2025/02/05 15:49, Lead Analyst: Travis Eisenbacher, Attorney: Harb, G.