| Members Present: Sen. Daniel McCay, Chair Rep. Steve Eliason, Chair Sen. Jen Plumb Rep. Stewart E. Barlow Rep. Jennifer Dailey-Provost Rep. Joseph Elison Rep. Jill Koford Rep. Jason B. Kyle Rep. Tracy J. Miller Rep. Hoang Nguyen Rep. Clinton D. Okerlund Rep. Nicholeen P. Peck Rep. Lisa Shepherd | Rep. Raymond P. Ward Rep. Doug Welton Members Absent: Sen. Kirk A. Cullimore Sen. Lincoln Fillmore Sen. Chris H. Wilson Staff Present: Megan L. Bolin, Senior Policy Analyst Chris Stitt, Managing Policy Analyst Andrea Valenti Arthur, Managing Associate General Counsel Gus Harb, Senior Associate General Counsel Victoria Firmage, Administrative Assistant Team Lead |
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Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.
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| Chair Eliason called the meeting to order at 1:35 p.m. |
| 1.Tax System Design - Administration and Compliance |
| 1 - Tax System Design - Administration and Compliance (Kem C. Gardner Policy Institute) |
| Phil Dean, Chief Economist, Kem C Gardner Policy Institute, and Maddy Oritt, Senior Public Finance Economist, Kem C. Gardner Policy Institute, presented on how tax systems can create administrative and compliance burdens for households, businesses, and governments. |
| Phil Dean and Maddy Oritt provided answers to questions the committee had asked in past committee meetings. |
| 2.Committee Business |
| MOTION:Rep. Ward moved to approve the minutes from the September 16, 2025, and the October 15, 2025, meetings.The motion passed with a vote of 14-0-4. | |||
| Yeas - 14 | Nays- 0 | Abs- 4 | |
| Rep. S. Barlow Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Rep. J. Koford Rep. J. Kyle Rep. T. Miller Rep. H. Nguyen Rep. C. Okerlund Rep. N. Peck Sen. J. Plumb Rep. L. Shepherd Rep. R. Ward Rep. D. Welton | Sen. K. Cullimore Sen. L. Fillmore Sen. D. McCay Sen. C. Wilson |
| Chair Eliason welcomed Megan Bolin to the committee. |
| 3.Draft Legislation: Tax Modifications |
| 3 - Draft Legislation "Tax Modifications" (V006) (Drafter: G. Harb) |
| 3 - "Tax Modifications" Bill Summary (Office of Legislative Research and General Counsel) |
| Gus Harb presented an overview of 2026 General Session draft legislation, "Tax Modifications," which implements policy changes discussed throughout the 2025 Interim. |
| Sen. McCay assumed the chair. |
| Gus Harb and Chair McCay responded to questions from the committee. |
| Rep. Eliason resumed the chair. |
| The committee continued to ask questions. Sen. McCay responded. |
| MOTION:Sen. McCay moved to favorably recommend as a committee bill, "Tax Modifications."The motion passed with a vote of 15-0-3. | |||
| Yeas - 15 | Nays- 0 | Abs- 3 | |
| Rep. S. Barlow Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Rep. J. Koford Rep. J. Kyle Sen. D. McCay Rep. T. Miller Rep. H. Nguyen Rep. C. Okerlund Rep. N. Peck Sen. J. Plumb Rep. L. Shepherd Rep. R. Ward Rep. D. Welton | Sen. K. Cullimore Sen. L. Fillmore Sen. C. Wilson |
| 4.Draft Legislation: Property Tax Relief Amendments |
| 4 - Draft Legislation "Property Tax Relief Amendments" (V011) (Drafter: G. Harb) |
| 4 - Policy Framework for "Property Tax Relief Amendments" (OLRGC) |
| Sen. McCay presented 2026 General Session draft legislation, "Property Tax Relief Amendments," which makes changes to property tax relief through different credits and programs. |
| The committee asked questions and Sen. McCay responded. |
| Public comment was heard from: |
| Jerry Schmidt, former caseworker, Salt Lake County’s Aging Services; and |
| Steve Erickson, policy advocate, Crossroads Urban Center. |
| MOTION:Rep. Shepherd moved to move to the next agenda item. |
| SUBSTITUTE MOTION:Rep. Kyle moved to favorably recommend as a committee bill, "Property Tax Relief Amendments," and the committee discussed. |
| The substitute motion failed with a vote 6-9-3. | |||
| Yeas - 6 | Nays- 9 | Abs- 3 | |
| Rep. S. Eliason Rep. J. Elison Rep. J. Kyle Sen. D. McCay Rep. N. Peck Rep. R. Ward | Rep. S. Barlow Rep. J. Dailey-Provost Rep. J. Koford Rep. T. Miller Rep. H. Nguyen Rep. C. Okerlund Sen. J. Plumb Rep. L. Shepherd Rep. D. Welton | Sen. K. Cullimore Sen. L. Fillmore Sen. C. Wilson |
| The underlying motion passed with a vote 15-0-3. | |||
| Yeas - 15 | Nays- 0 | Abs- 3 | |
| Rep. S. Barlow Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Rep. J. Koford Rep. J. Kyle Sen. D. McCay Rep. T. Miller Rep. H. Nguyen Rep. C. Okerlund Rep. N. Peck Sen. J. Plumb Rep. L. Shepherd Rep. R. Ward Rep. D. Welton | Sen. K. Cullimore Sen. L. Fillmore Sen. C. Wilson |
| 5.Draft Legislation: Property Tax Rate Amendments |
| 5 - Draft Legislation "Property Tax Rate Amendments" (V005) (Drafter: G. Harb) |
| Sen. McCay presented 2026 General Session draft legislation, "Property Tax Rate Amendments," which limits the total amount of additional property tax revenue a taxing entity may obtain through truth in taxation. |
| Sen. McCay responded to questions from the committee. |
| Public comment was heard from: |
| Cameron Diehl, Executive Director, Utah League of Cities and Towns; |
| Billy Hesterman, President, Utah Taxpayers Association who also took questions from the committee; and |
| Maryann Christensen, Executive Director, Utah Legislative Watch. |
| Sen. Plumb provided a comment. |
| MOTION:Rep. Kyle moved to favorably recommend, "Property Tax Rate Amendments," and the committee discussed. |
| The motion passed with a vote 10-4-4. | |||
| Yeas - 10 | Nays- 4 | Abs- 4 | |
| Rep. S. Eliason Rep. J. Elison Rep. J. Koford Rep. J. Kyle Sen. D. McCay Rep. C. Okerlund Rep. N. Peck Sen. J. Plumb Rep. R. Ward Rep. D. Welton | Rep. J. Dailey-Provost Rep. T. Miller Rep. H. Nguyen Rep. L. Shepherd | Rep. S. Barlow Sen. K. Cullimore Sen. L. Fillmore Sen. C. Wilson |
| 6.Draft Legislation: Dyed Diesel Fuel Search Amendments |
| 6 - Draft Legislation "Dyed Diesel Fuel Search Amendments" (V002) (Drafter: S. Larson) |
| Rep. Stephanie Gricius presented 2026 General Session draft legislation, "Dyed Diesel Fuel Search Amendments," which establishes when a government official may inspect a vehicle for a dyed diesel fuel violation. |
| MOTION:Rep. Kyle moved to favorably recommend as a committee bill, "Dyed Diesel Fuel Search Amendments."The motion passed with a vote of 11-0-7. | |||
| Yeas - 11 | Nays- 0 | Abs- 7 | |
| Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Rep. J. Koford Rep. J. Kyle Rep. C. Okerlund Rep. N. Peck Sen. J. Plumb Rep. L. Shepherd Rep. R. Ward Rep. D. Welton | Rep. S. Barlow Sen. K. Cullimore Sen. L. Fillmore Sen. D. McCay Rep. T. Miller Rep. H. Nguyen Sen. C. Wilson |
| 7.Draft Legislation: Taxpayer Information Sharing Amendments |
| 7 - Draft Legislation "Taxpayer Information Sharing Amendments" (V005) (Drafter: G. Harb) |
| Rep. Troy Shelley and Keith Larson, Sanpete County Assessor, presented 2026 General Session draft legislation, "Taxpayer Information Sharing Amendments," which requires the Driver License Division to provide county assessors with certain personal identifying information for the purpose of verifying a property owner's eligibility to receive a residential exemption. |
| MOTION:Rep. Shepherd moved to favorably recommend as a committee bill, "Taxpayer Information Sharing Amendments."The motion passed with a vote of 10-0-8. | |||
| Yeas - 10 | Nays- 0 | Abs- 8 | |
| Rep. S. Eliason Rep. J. Elison Rep. J. Koford Rep. J. Kyle Rep. H. Nguyen Rep. C. Okerlund Rep. N. Peck Sen. J. Plumb Rep. L. Shepherd Rep. D. Welton | Rep. S. Barlow Sen. K. Cullimore Rep. J. Dailey-Provost Sen. L. Fillmore Sen. D. McCay Rep. T. Miller Rep. R. Ward Sen. C. Wilson |
| 8.Draft Legislation: Vehicle Registration and Insurance Amendments |
| 8 - Draft Legislation "Vehicle Registration and Insurance Amendments" (V001) (Drafter: K. Gasser) |
| Rep. Kyle presented 2026 General Session draft legislation, "Vehicle Registration and Insurance Amendments," which amends a provision to require a vehicle owner to maintain liability insurance on a vehicle if it is operated on a highway, not just registered. |
| Rep. Kyle responded to questions from the committee. |
| MOTION:Rep. Peck moved to favorably recommend as a committee bill, "Vehicle Registration and Insurance Amendments."The motion passed with a vote of 10-0-8. | |||
| Yeas - 10 | Nays- 0 | Abs- 8 | |
| Rep. S. Eliason Rep. J. Elison Rep. J. Koford Rep. J. Kyle Rep. H. Nguyen Rep. C. Okerlund Rep. N. Peck Sen. J. Plumb Rep. L. Shepherd Rep. D. Welton | Rep. S. Barlow Sen. K. Cullimore Rep. J. Dailey-Provost Sen. L. Fillmore Sen. D. McCay Rep. T. Miller Rep. R. Ward Sen. C. Wilson |
| 9.Property Tax Levy and Revenue Limits |
| 9 - Presentation for Utah Taxpayer's Bill of Rights (Rep. Auxier) |
| Rep. Tiara Auxier presented on the concept of limiting the growth of revenue and spending of property tax entities. |
| Chair Eliason requested the committee ask Rep. Auxier questions offline. |
| 10.Motor Fuel Tax |
| Rep. Cal Roberts presented a brief overview of issues surrounding the motor fuel tax. |
| 11.Statutorily Required Reports |
| 11 - 2025 Debt Affordability Study Presentation (Office of the State Treasurer) |
| Chair Eliason informed the committee of the statutorily required reports on the website. |
| Marlo Oaks, State Treasurer, Office of the State Treasurer, presented an overview on the Debt Affordability Study which aims to inform people on the state's debt obligations and best practices. |
| 12.Other Items/Adjourn |
| Chair Eliason thanked the committee and staff members for their work throughout the 2025 Interim. |
| MOTION:Rep. Kyle moved to adjourn.The motion passed with a vote of 14-0-4. | |||
| Yeas - 14 | Nays- 0 | Abs- 4 | |
| Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Rep. J. Koford Rep. J. Kyle Sen. D. McCay Rep. T. Miller Rep. H. Nguyen Rep. C. Okerlund Rep. N. Peck Sen. J. Plumb Rep. L. Shepherd Rep. R. Ward Rep. D. Welton | Rep. S. Barlow Sen. K. Cullimore Sen. L. Fillmore Sen. C. Wilson |
| Chair Eliason adjourned the meeting at 4:05 p.m. |