General, Income Tax, and Uniform School FundsJR4-4-101

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$0	$(228,000)	$(228,000)

State GovernmentUCA 36-12-13(2)(c)

Revenues	FY2026	FY2027	FY2028
Total Revenues	$0	$0	$0

Enactment of this legislation likely will not materially impact state revenue.

Expenditures	FY2026	FY2027	FY2028
Transportation Fund	$0	$1,250,000	$1,250,000
Closing Nonlapsing, One-time	$0	$(111,000)	$0
Land Grant Management Fund, One-time	$0	$571,300	$283,300
Beginning Nonlapsing, One-time	$0	$0	$111,000
General Fund, One-time	$6,000	$222,000	$0
Total Expenditures	$6,000	$1,932,300	$1,644,300

Enactment of this legislation could cost the School and Institutional Trust Lands Administration $571,300 one-time in FY 2027 and $283,300 one-time in FY 2028 from the Land Grant Management Fund to identify, map, and record easements for roads located on trust lands in 11 counties. This legislation could also cost the Public Lands Policy Coordinating Office $6,000 one-time in FY 2026, $111,000 one-time in FY 2027 and $111,000 one-time in FY 2028 from the General Fund to identify, map, and record easements for roads located on state lands in 22 counties. The department has indicated it can absorb $81,000 one-time in FY 2027 and $81,000 one-time in FY 2028. Finally, enactment could cost the Department of Transportation $1,250,000 ongoing from the Transportation Fund beginning in FY 2027 to pay for adjudicative proceedings for an estimated 15 vacated roads per year.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(6,000)	$(1,932,300)	$(1,644,300)

Local GovernmentUCA 36-12-13(2)(c)

Enactment of this legislation changes the process for counties to vacate class D roads. The fiscal impacts will vary by county and cannot be estimated at this time.

Individuals & BusinessesUCA 36-12-13(2)(c)

Enactment of this legislation likely will not result in direct expenditures from tax or fee changes for Utah residents and businesses.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation likely will not change the regulatory burden for Utah residents or businesses.

Performance EvaluationJR1-4-601

This bill does not create a new program or significantly expand an existing program.

Notes on Notes

Fiscal notes 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 note is not an appropriation. The Legislature decides appropriations separately.

2026/02/12 10:44, Lead Analyst Lacey Moore, Attorney: Gasser, K.

Fiscal Note