559-7-62859-10-10490State Homeless Campus Neighbor Tax Credit2026 GENERAL SESSIONSTATE OF UTAHChief Sponsor: Luz EscamillaHouse Sponsor: Sandra HollinsLONG TITLEGeneral Description:This bill enacts an income tax credit for owners of property adjacent to a homeless campus.Highlighted Provisions:This bill:defines terms; andenacts a nonrefundable tax credit for an owner of property adjacent to a homeless services campus in an amount corresponding to 50% of the property's taxes.Money Appropriated in this Bill:NoneOther Special Clauses:This bill provides a special effective date.Utah Code Sections Affected:ENACTS:59-7-628, Utah Code Annotated 195359-10-1049, Utah Code Annotated 1953Be it enacted by the Legislature of the state of Utah:

Section 1. Section 59-7-628 is enacted to read:59-7-628. Nonrefundable tax credit for property adjacent to a homeless campus.(1)As used in this section:(a)(i)"Homeless services campus" means a state homeless services campus facility where individuals who are experiencing homelessness have access to emergency shelter, behavioral and mental health treatment, and support services at one location.(ii)"Homeless services campus" does not mean:(A)a behavioral health transition facility as that term is defined in Section 64-13-1;(B)a community correctional center as that term is defined in Section 64-13-1;(C)a correctional facility as that term is defined in Section 77-16b-102;(D)a medical, nursing, or psychiatric facility;(E)a microshelter community; or(F)a noncongregate or overflow shelter.(b)"Qualifying property" means real property that is wholly or partially located within a one-mile radius of a homeless campus. (c)"Qualifying taxpayer" means a taxpayer that:(i)owns a qualifying property; and(ii)receives a tax notice for the qualifying property.(d)"Tax notice" means the notice provided to a taxpayer under Section 59-2-1317.(2)A qualifying taxpayer may claim, in the taxable year in which the qualifying taxpayer receives a tax notice, a nonrefundable tax credit equal to 50% of the amount of taxes stated on the tax notice.(3)A qualifying taxpayer may carry forward, to the next three taxable years, the amount of any tax credit that exceeds the qualifying taxpayer's tax liability for the taxable year.

Section 2. Section 59-10-1049 is enacted to read:59-10-1049. Nonrefundable tax credit for property adjacent to a homeless campus.(1)As used in this section:(a)(i)"Homeless services campus" means a state homeless services campus facility where individuals who are experiencing homelessness have access to emergency shelter, behavioral and mental health treatment, and support services at one location.(ii) "Homeless services campus" does not mean:(A)a behavioral health transition facility as that term is defined in Section 64-13-1;(B)a community correctional center as that term is defined in Section 64-13-1;(C)a correctional facility as that term is defined in Section 77-16b-102;(D)a medical, nursing, or psychiatric facility;(E)a microshelter community; or(F)a noncongregate or overflow shelter.(b)"Qualifying claimant" means a claimant, estate, or trust who:(i)owns a qualifying property; and(ii)receives a tax notice for the qualifying property. (c)"Qualifying property" means real property that is wholly or partially located within a one-mile radius of a homeless campus. (d)"Tax notice" means the notice provided to a taxpayer under Section 59-2-1317.(2)A qualifying claimant may claim, in the taxable year in which the qualifying claimant receives a tax notice, a nonrefundable tax credit equal to 50% of the amount of taxes stated on the tax notice.(3)A qualifying claimant may carry forward, to the next three taxable years, the amount of any tax credit that exceeds the qualifying claimant's tax liability for the taxable year.

Section 3. Effective Date.This bill takes effect for a future taxable year beginning on or after January 1, 2027.

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