MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Thursday, February 19, 2026 • 4:00 p.m. • 445 State Capitol


Members Present:
Rep. Steve Eliason, Chair
Rep. Joseph Elison, Vice Chair
Rep. Stewart E. Barlow
Rep. Kay J. Christofferson
Rep. Jennifer Dailey-Provost
Rep. Jill Koford
Rep. Jason B. Kyle
Rep. Hoang Nguyen
Rep. Clinton D. Okerlund
Rep. Lisa Shepherd
Rep. Mark A. Strong

Staff Present:
Chris Stitt, Managing Policy Analyst
Calvin Cruz, Committee Secretary

Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.

Chair Eliason called the meeting to order at 4:13 p.m.
MOTION:Rep. Dailey-Provost moved to approve the minutes from February 18, 2026.The motion passed with a vote of 7-0-4.
Yeas - 7Nays- 0Abs- 4
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. K. Christofferson
Rep. J. Elison
Rep. L. Shepherd
Rep. M. Strong
1.2nd Sub. S.B. 112 Utah Exemptions Act Modifications(Weiler, T.)
Sen. Weiler presented the bill.
Joel Marker, resident, spoke in favor of the bill.
MOTION:Rep. Koford moved to pass SB0112S02 out favorably.The motion passed with a vote of 9-0-2.
Yeas - 9Nays- 0Abs- 2
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. J. Elison
Rep. M. Strong
2.1st Sub. H.B. 515 1st Sub. H.B. 515 Graduate Student Supplemental Loans(Dailey-Provost, J.)
Rep. Dailey-Provost presented the bill.
MOTION:Rep. Shepherd moved to pass HB0515S01 out favorably.
SUBSTITUTE MOTION:Rep. Koford moved to hold HB0515S01.The substitute motion passed with a vote of 5-4-2.
Yeas - 5Nays- 4Abs- 2
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Koford
Rep. J. Kyle
Rep. C. Okerlund
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. H. Nguyen
Rep. L. Shepherd
Rep. J. Elison
Rep. M. Strong
3.H.B. 484 Property Tax Changes(Christofferson, K.)
Rep. Christofferson presented the bill.
Chris Stavros, Assessor, Salt Lake County, spoke to the bill.
Mischelle Polish, resident, spoke in favor of the bill.
Todd Hauber, Business Administrator, Granite School District, spoke in opposition of the bill.
Troy Walker, Mayor, Draper City, spoke to the bill.
MOTION:Rep. Shepherd moved to hold HB0484.The motion passed with a vote of 7-3-1.
Yeas - 7Nays- 3Abs- 1
Rep. S. Barlow
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. H. Nguyen
Rep. L. Shepherd
Rep. M. Strong
Rep. K. Christofferson
Rep. J. Koford
Rep. J. Kyle
Rep. C. Okerlund
MOTION:Rep. Kyle moved to adjourn.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. L. Shepherd
Rep. M. Strong
Rep. C. Okerlund
Chair Eliason adjourned the meeting at 5:16 p.m.