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State Government / Utah / Legislation / SB 206

SB 206Session 2026SenateBecame law

Tax Amendments

Official source overview

This bill modifies provisions relating to tax.

Published by Utah State Legislature for S.B. 206 S4. Civixly has formatted, but not rewritten, the official text.

Latest development · Mar 23, 2026

Governor Signed

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Official Utah record ↗
Session
2026
Introduced
Jan 27, 2026
Latest passage
Mar 11, 2026
Key provisionsTopicsSponsorsActionsRelated billsDiscussion

Official highlighted provisions

What the bill would do

These points come from the Utah Legislature’s published bill overview.

  • creates the Statewide Tax Administration and Technology Solutions program, which includes the following services: maintenance and enhancement of the statewide property tax system, including statewide web portals; provision of property valuation services; valuation of personal property of telecommunications service providers; participation in a study on the rate of a recovery fee for rentals of heavy equipment; and collation of information from county auditors on project areas and from entities that seek to receive and receive tax increment financing;
  • establishes the program manager;
  • transfers responsibilities from the Multicounty Appraisal Trust (MCAT) to the program manager;
  • transfers existing MCAT personal property and unexpended revenue to the program manager;
  • imposes accounting and reporting obligations on the program manager;
  • grants rulemaking authority to the State Tax Commission to establish the requirements for the statewide property tax system and for a county to comply with a factoring order;
  • provides the conditions for a county to opt out of use of the statewide property tax system;
  • beginning July 1, 2026, requires an entity intending to use tax increment to first: conduct a public meeting; and submit information to the program manager and notice to the taxing entities providing tax increment and the entities distributing tax increment;
  • requires most types of entities that receive more revenue from tax increment than anticipated to use the revenue to pay off debt;
  • requires an entity that receives tax increment to report annually to the program manager;
  • excludes certain property valuation increases from the calculation of locally assessed new growth;
  • excludes increases to the value of tangible personal property from the calculation of project area new growth;
  • modifies definitions relating to public service districts to reflect the transition of land within the public service districts from unincorporated county to incorporated cities or towns since the public service districts formed; and
  • makes technical and conforming changes.
Verify this overview with the Utah Legislature ↗

Topics and classification

Civixly topics

Budget & Taxes

Source subjects

Community Reinvestment AgenciesCounty OfficersDivision of FinanceMilitary Installation Development AuthorityPolitical Subdivisions (Local Issues)Property TaxProperty Tax CollectionState Tax CommissionState TreasurerTax Increment FinancingUtah Inland Port Authority

Document type

Bill

Sponsors

Primary sponsors are listed before cosponsors and other sponsoring entities.

Primary sponsorHarper, Wayne A.
cosponsorWalter, R. Neil

Action timeline

Newest action first. Action language is supplied by the state source.

View full action timeline66 actions⌄
  1. Mar 23, 2026

    Governor Signed

    Executive SignatureOffice of the Governor
  2. Mar 16, 2026

    Senate/ to Governor

    Executive ReceiptOffice of the Governor
  3. Mar 16, 2026

    Senate/ received enrolled bill from Printing

    ReceiptSenate
  4. Mar 12, 2026

    Senate/ enrolled bill to Printing

    Senate
  5. Mar 12, 2026

    Enrolled Bill Returned to House or Senate

    EnrolledSenate
  6. Mar 11, 2026

    Draft of Enrolled Bill Prepared

    Utah State Legislature
  7. Mar 11, 2026

    Bill Received from Senate for Enrolling

    ReceiptUtah State Legislature
  8. Mar 11, 2026

    Senate/ signed by President/ sent for enrolling

    PassageSenate
  9. Mar 11, 2026

    Senate/ received from House

    ReceiptSenate
  10. Mar 7, 2026

    House/ to Senate

    Senate
  11. Mar 7, 2026

    House/ signed by Speaker/ returned to Senate

    PassageSenate
  12. Mar 7, 2026

    House/ received from Senate

    ReceiptHouse
  13. Mar 7, 2026

    Senate/ to House

    House
  14. Mar 7, 2026

    Senate/ concurs with House amendment

    Amendment PassageHouse
  15. Mar 7, 2026

    Senate/ placed on Concurrence Calendar

    Senate
  16. Mar 7, 2026

    Senate/ received from House

    ReceiptSenate
  17. Mar 7, 2026

    House/ to Senate

    Senate
  18. Mar 7, 2026

    House/ passed 3rd reading

    PassageSenate
  19. Mar 7, 2026

    House/ substituted

    House
  20. Mar 7, 2026

    House/ 3rd reading

    House
  21. Mar 6, 2026

    House/ Rules to 3rd Reading Calendar

    House
  22. Mar 5, 2026

    LFA/ fiscal note publicly available for SB0206S04

    Utah State Legislature
  23. Mar 5, 2026

    LFA/ fiscal note sent to sponsor for SB0206S04

    Utah State Legislature
  24. Mar 5, 2026

    LFA/ bill sent to agencies for fiscal input for SB0206S04

    Utah State Legislature
  25. Mar 5, 2026

    LFA/ bill assigned to staff for fiscal analysis for SB0206S04

    Utah State Legislature
  26. Mar 4, 2026

    House/ 3rd Reading Calendar to Rules [House Rules Committee]

    House
  27. Mar 3, 2026

    House/ 2nd reading

    House
  28. Mar 3, 2026

    House/ comm rpt/ amended [House Revenue and Taxation Committee]

    Amendment PassageHouse
  29. Mar 2, 2026

    House Comm - Favorable Recommendation [House Revenue and Taxation Committee]

    Committee Passage FavorableHouse
  30. Mar 2, 2026

    House Comm - Amendment Recommendation [House Revenue and Taxation Committee]

    Amendment IntroductionHouse
  31. Feb 27, 2026

    House/ to standing committee [House Revenue and Taxation Committee]

    Referral CommitteeHouse
  32. Feb 24, 2026

    House/ 1st reading (Introduced)

    House
  33. Feb 24, 2026

    House/ received from Senate

    ReceiptHouse
  34. Feb 24, 2026

    Senate/ to House

    House
  35. Feb 24, 2026

    Senate/ passed 3rd reading

    PassageHouse
  36. Feb 24, 2026

    Senate/ 3rd reading

    Senate
  37. Feb 24, 2026

    LFA/ fiscal note publicly available for SB0206S03

    Utah State Legislature
  38. Feb 24, 2026

    LFA/ fiscal note sent to sponsor for SB0206S03

    Utah State Legislature
  39. Feb 23, 2026

    Senate/ passed 2nd reading

    Reading 2Senate
  40. Feb 23, 2026

    Senate/ substituted

    Senate
  41. Feb 23, 2026

    Senate/ uncircled

    Senate
  42. Feb 23, 2026

    LFA/ bill sent to agencies for fiscal input for SB0206S03

    Utah State Legislature
  43. Feb 23, 2026

    LFA/ bill assigned to staff for fiscal analysis for SB0206S03

    Utah State Legislature
  44. Feb 20, 2026

    LFA/ fiscal note publicly available for SB0206S02

    Utah State Legislature
  45. Feb 20, 2026

    LFA/ fiscal note sent to sponsor for SB0206S02

    Utah State Legislature
  46. Feb 20, 2026

    Senate/ circled

    Senate
  47. Feb 20, 2026

    Senate/ 2nd reading

    Senate
  48. Feb 17, 2026

    LFA/ bill sent to agencies for fiscal input for SB0206S02

    Utah State Legislature
  49. Feb 17, 2026

    LFA/ bill assigned to staff for fiscal analysis for SB0206S02

    Utah State Legislature
  50. Feb 3, 2026

    LFA/ fiscal note publicly available for SB0206S01

    Utah State Legislature
  51. Feb 3, 2026

    LFA/ fiscal note sent to sponsor for SB0206S01

    Utah State Legislature
  52. Feb 3, 2026

    Senate/ placed on 2nd Reading Calendar

    Senate
  53. Feb 3, 2026

    Senate/ comm rpt/ substituted [Senate Revenue and Taxation Committee]

    Senate
  54. Feb 2, 2026

    Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee]

    Committee Passage FavorableSenate
  55. Feb 2, 2026

    Senate Comm - Substitute Recommendation [Senate Revenue and Taxation Committee]

    SubstitutionSenate
  56. Feb 2, 2026

    LFA/ bill sent to agencies for fiscal input for SB0206S01

    Utah State Legislature
  57. Feb 2, 2026

    LFA/ bill assigned to staff for fiscal analysis for SB0206S01

    Utah State Legislature
  58. Jan 30, 2026

    LFA/ fiscal note publicly available for SB0206

    Utah State Legislature
  59. Jan 30, 2026

    LFA/ fiscal note sent to sponsor for SB0206

    Utah State Legislature
  60. Jan 29, 2026

    Senate/ to standing committee [Senate Revenue and Taxation Committee]

    Referral CommitteeSenate
  61. Jan 28, 2026

    Senate/ 1st reading (Introduced)

    Senate
  62. Jan 28, 2026

    Senate/ received bill from Legislative Research

    ReceiptSenate
  63. Jan 27, 2026

    LFA/ bill sent to agencies for fiscal input for SB0206

    Utah State Legislature
  64. Jan 27, 2026

    LFA/ bill assigned to staff for fiscal analysis for SB0206

    Utah State Legislature
  65. Jan 27, 2026

    Numbered Bill Publicly Distributed

    Utah State Legislature
  66. Jan 27, 2026

    Bill Numbered but not Distributed

    Utah State Legislature

Related Utah legislation

Other measures from this legislative session that share one or more Civixly topics with SB 206.

SB 2Updated Mar 26, 2026

Public Education Budget Amendments

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SB 101Updated Mar 26, 2026

Specialized Product Amendments

Budget & Taxes
HB 190Updated Mar 26, 2026

Child Care Business Tax Credit

Budget & Taxes
HB 3Updated Mar 26, 2026

Appropriations Adjustments

Budget & Taxes
Browse all Utah legislation →

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State legislative data provided by Open States and linked legislature sources when available.

Bill overview text and highlighted provisions are published by the Utah State Legislature and are not rewritten by Civixly.

Civixly tracks state bill actions, passage dates, and sponsors. Member-level state roll-call histories are not included.

Source data last updated Jul 9, 2026.