Representatives Seal

Fiscal Note

H.B. 445

2026 General Session

County Government Land Purchasing

by Strong, Mark A.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $0 $0 $0


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
Total Expenditures $0 $0 $0

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


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $0 $0 $0
Local GovernmentUCA 36-12-13(2)(c)

To the extent that counties own property which is outside of the geographical boundaries of the given county, enactment of this legislation could increase property taxes paid by counties to other local taxing entities; the actual impacts would depend on the value of such property and the relevant tax rates applicable to the related tax area in which the property is located. Such additional taxable property would then result in a reduction in the certified tax rate within the recipient taxing entity.

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

To the extent that counties own property which is outside of the geographical boundaries of the given county, enactment of this legislation could increase property taxes paid by counties to other local taxing entities, shifting tax burden away from businesses and individuals within those entities; the actual extent of this shift would depend on the value of such property and the relevant tax rates applicable to the related tax area in which the property is located.

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.