Utah 2026 Regular Session

Utah House Bill HJR007

Introduced
1/20/26  
Refer
1/30/26  
Report Pass
3/5/26  

Caption

Proposal to Amend Utah Constitution - Property Tax Modifications

Impact

The bill seeks to impact how property taxes are collected and levied within the state of Utah. If approved, the proposed constitutional amendment would provide the state legislature with the authority to grant substantial exemptions on residential property taxes, potentially leading to lower tax bills for homeowners. This change could alter the financial landscape for property owners, making it easier to afford housing and incentivizing home purchase. Additionally, by facilitating tax exemptions, the bill may stimulate economic activity in the real estate market.

Summary

HJR007 is a joint resolution proposed to amend the Utah Constitution with respect to the Legislature's authority to exempt a significant portion of residential property from property tax. The resolution allows the Legislature to exempt up to 60% of the fair market value of residential property, aiming to alleviate the tax burden on homeowners and encourage property ownership. To put this resolution into effect, it must first be approved by voters in the next general election.

Contention

There are potential concerns regarding the fiscal implications of HJR007, particularly with respect to local governments that depend on property tax revenues for funding essential services. Critics may argue that reducing property tax revenues could negatively affect public services such as education, infrastructure, and emergency services. Moreover, the authority granted to the legislature could lead to inconsistencies in tax exemptions across different regions, raising questions about fairness and equity in tax policy.

Companion Bills

No companion bills found.

Previously Filed As

UT HJR007

Proposal to Amend Utah Constitution - Property Tax

UT HJR008

Proposal to Amend Utah Constitution - Right to Work

UT HJR010

Proposal to Amend Utah Constitution - Publication Amendments

UT HJR005

Proposal to Amend Utah Constitution - Electoral Votes

UT SJR002

Proposal to Amend Utah Constitution - Statewide Initiatives

UT SB0265

Utah Constitutional Sovereignty Act Amendments

UT SB0295

Property Tax Modifications

UT HB0062

Property Tax Act Modifications

UT SB0336

Utah Fairpark Area Investment and Restoration District Modifications

UT SB0224

Property Tax Relief Modifications

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