Utah 2026 Regular Session

Utah Senate Bill SB0309

Introduced
2/19/26  
Refer
2/20/26  
Report Pass
3/5/26  

Caption

Single-family Home Rental Modifications

Impact

A key feature of SB0309 includes the imposition of an annual excise tax on property owners with 25 or more single-family homes for rental. The tax rate is structured to escalate based on the number of rented homes owned. This revenue will contribute to a dedicated fund designed to support the Housing Transition Redevelopment Grant Program, which awards municipalities funds to convert institutional investor-owned homes into owner-occupied homes. Thus, this bill not only enhances regulation but also seeks to alleviate housing affordability issues in the state.

Summary

SB0309, also titled 'Single-family Home Rental Modifications', aims to regulate the rental of single-family homes by establishing a mandatory registration system for owners and property managers. The bill requires that owners register each single-family home used for rental, specifying penalties for non-compliance. In addition, it mandates that information about this registration requirement be included with property valuation notices sent to owners in 2026. This effort is intended to create a more structured approach to managing single-family home rentals throughout the state.

Contention

Notable points of contention include concerns raised by some stakeholders regarding the impact of the excise tax on property owners and potential effects on affordable housing. While supporters argue that the additional regulations and taxes will improve housing conditions by transitioning rentals to owner-occupied homes, opponents may view this as an undue burden on landlords and an unnecessary complication in the rental market. The scheduled repeal of the registration requirement, excise tax, and grant program underscores the emphasis on legislative review, indicating that ongoing evaluation of this bill's effect will be crucial.

Companion Bills

No companion bills found.

Previously Filed As

UT HB0149

Single Family Homes Ownership Amendments

UT HB0327

Homeowners Association Modifications

UT SB0182

Homeless Services Modifications

UT HB0062

Property Tax Act Modifications

UT SB0052

Vehicle Registration Modifications

UT HB0491

Behavioral Health Modifications

UT SB0262

Housing Affordability Modifications

UT SB0295

Property Tax Modifications

UT HB0540

Municipal Incorporation Modifications

UT SB1010

County Recodification External References Modifications

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.