Utah legislation · 2026 General Session
Utah HB300: School District Taxation Amendments
Status: Signed into law, March 19, 2026
This bill extends a hold harmless period for state guaranteed funding related to a certain reduction in a school district's certified tax rate.
What the bill says
From the enrolled text, March 5, 2026:
0 School District Taxation Amendments 2026 GENERAL SESSION STATE OF UTAH Chief Sponsor: Jason B. Kyle Senate Sponsor: Wayne A. Harper Cosponsor: Brady Brammer LONG TITLE General Description: This bill extends a hold harmless period for state guaranteed funding related to a certain reduction in a school district's certified tax rate. Highlighted Provisions: This bill: - extends a hold harmless period for state guaranteed funding related to a certain reduction in a school district's certified tax rate. Money Appropriated in this Bill: None Other Special Clauses: This bill provides a special effective date. Utah Code Sections Affected: AMENDS: 53F-2-601 , as last amended by Laws of Utah 2025, Chapters 6, 165 Be it enacted by the Legislature of the state of Utah: Section 1. Section 53F-2-601 is amended to read: 53F-2-601 . State guaranteed local levy increments -- Appropriation to increase number of guaranteed local levy increments -- No effect of change of minimum basic tax rate -- Voted and board local levy funding balance -- Use of guaranteed local levy increment funds. (1) As used in this section: (a) "Board local levy" means a local levy described in Section 53F-8-302 . (b) "Excess funds" means the difference between: (i) the amount of state guarantee money a school district received in the 2025 fiscal year; and (ii) the amount of …
Sponsors
- Kyle, Jason B. (R, 8) · primary sponsor
- Wayne Harper (R, 16)
- Brady Brammer (R, 21)
Latest actions
- : Governor Signed
- : House/ to Governor
- : House/ received enrolled bill from Printing
- : House/ enrolled bill to Printing
- : Enrolled Bill Returned to House or Senate
- : Draft of Enrolled Bill Prepared
- : Bill Received from House for Enrolling
- : House/ signed by Speaker/ sent for enrolling
- : House/ received from Senate
- : Senate/ to House
Votes
- House/ concurs with Senate amendment (March 3, 2026): 67 yea, 2 nay, passed
- Senate/ passed 3rd reading (February 27, 2026): 24 yea, 1 nay, passed
- Senate/ passed 2nd reading (February 26, 2026): 18 yea, 5 nay, passed
- Senate Comm - Favorable Recommendation (February 23, 2026): 5 yea, 0 nay, passed
- House/ passed 3rd reading (February 10, 2026): 68 yea, 3 nay, passed
- House Comm - Favorable Recommendation (January 29, 2026): 10 yea, 0 nay, passed
Subjects: Property Tax, Education, K-12 Education, Local Education Agencies (LEAs), Revenue
Common questions
- What is HB300?
- HB300 is a bill in the Utah Legislature (2026 General Session): School District Taxation Amendments.
- What does HB300 do?
- This bill extends a hold harmless period for state guaranteed funding related to a certain reduction in a school district's certified tax rate.
- What is the status of HB300?
- Signed into law as of March 19, 2026. Latest action: Governor Signed (March 19, 2026).
- Who sponsored HB300?
- Kyle, Jason B. (R, 8), with 2 co-sponsors.
- Where is the official record for HB300?
- On the Utah Legislature website: https://le.utah.gov/~2026/bills/static/HB0300.html
Source: official Utah record. Tracked by Delilah, AI for legislation across all 50 states and Congress.