Fiscal Note
1st Sub. S.B. 241 (Green)
2025 General Session
Limited Purpose Local Government
Amendments
by Stevenson, Jerry W.
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $(45,000) $0 $(45,000)
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 $45,000 $45,000
Total Expenditures $0 $45,000 $45,000
Enactment of this legislation could cost the Office of the State Auditor $45,000 ongoing from the
General Fund beginning in FY 2026 to oversee the creation and compliance of public infrastructure
districts by basic special districts and the School and Institutional Trust Lands Administration.
FY 2025 FY 2026 FY 2027
Net All Funds $0 $(45,000) $(45,000)
Local Government UCA 36-12-13(2)(c)
Beginning in FY 2026, this legislation could enable public infrastructure districts created by basic
special districts and the School and Institutional Trust Lands Administration to impose taxes on
individuals and businesses within their boundaries, as they will be designated local taxing entities. The
total increase in local revenue is unknown.
Individuals & Businesses UCA 36-12-13(2)(c)
Enactment of this legislation could cost businesses and individuals an unknown amount in increased
property taxes beginning in FY 2026 if they reside within a newly created public infrastructure district.
Regulatory Impact UCA 36-12-13(2)(d)
Enactment of this legislation likely will not change the regulatory burden for Utah residents or
businesses.
1st Sub. S.B. 241 (Green)
2025/03/04 09:45, Lead Analyst: Kiki Hudson, Attorney: Oakey-Frost, R. 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.
1st Sub. S.B. 241 (Green)
2025/03/04 09:45, Lead Analyst: Kiki Hudson, Attorney: Oakey-Frost, R.