 | Fiscal NoteH.B. 457 2026 General Session Municipal Annexation Amendments by Dunnigan, James A. |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $0 | $0 | $0 |
| 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 |
To the extent that unincorporated islands less than 25 acres in size which have not been exempted by their respective county remain in a county of the second class on July 1, 2027, enactment of this legislation could result in such areas becoming annexed by a neighboring municipality; such annexations could result in new growth within the annexing entities' tax base for the purposes of property tax; the aggregate impact is unknown.
To the extent that unincorporated islands less than 25 acres in size which have not been exempted by their respective county remain in a county of the second class on July 1, 2027, enactment of this legislation could result in businesses and individuals within such areas becoming annexed by a neighboring municipality becoming subject to that municipality's taxes; individual impacts will vary and the aggregate impact is unknown.
Enactment of this legislation likely will not change the regulatory burden for Utah residents or businesses.
This bill does not create a new program or significantly expand an existing program.