Fiscal Note
S.B. 322
2025 General Session
Municipality Annexation and Incorporation
Amendments
by Musselman, Calvin R.
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)
To the extent that a municipality rezones annexed areas to be more restrictive and affected property
owners in such areas experience property value decreases, enactment of this legislation could reduce
budgets for such municipalities until the five-year collection rate fully adjusts the tax rate as a result of
increased payments or refunds to impacted property owners; the aggregate impact is unknown.
Individuals & Businesses UCA 36-12-13(2)(c)
To the extent that a municipality rezones annexed areas to be more restrictive and affected property
owners in such areas experience property value decreases, enactment of this legislation could
increase payments or refunds to impacted property owners from such municipalities while also shifting
tax burden to other property taxpayers as the five-year collection rate fully adjusts the tax rate as a
result of the increased payments or refunds to impacted property owners; the aggregate impact is
unknown.
Regulatory Impact UCA 36-12-13(2)(d)
Enactment of this legislation likely will not change the regulatory burden for Utah residents or
businesses.
S.B. 322
2025/02/26 08:39, Lead Analyst: Travis Eisenbacher, 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.
S.B. 322
2025/02/26 08:39, Lead Analyst: Travis Eisenbacher, Attorney: Oakey-Frost, R.