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Wednesday, November 4, 2026

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Utah bill tracker

H.B. 449: Utah Taxpayer Oversight of Government Spending Amendments

2026 General Session · Originating chamber: House

Saved official records and Ledger coverage. The outcome below is from the Legislature’s own step list.

What the bill does

Did not pass both chambers; the bill was filed on March 6, 2026.

This bill establishes taxpayer oversight of government spending.

  • Establishes taxpayer oversight of government spending as required by a proposed amendment to the Utah Constitution, including: requiring voters to approve an increase in state or local government revenue through most taxes or government debt; limiting the amount of revenue a government entity may spend in a fiscal year unless voters approve increased spending; eliminating automatic increases to taxes; and requiring a refund of excess revenue to taxpayers
  • Repeals provisions requiring residential property to be assessed using any method other than the sales comparison approach
  • Modifies elections provisions to accommodate voting requirements
  • Exempts business personal property that is not subject to a uniform fee from property tax
  • Makes technical and conforming changes
  • Makes these changes contingent upon passage of a proposed constitutional amendment

The description and list come from the bill's own long title as recorded by the Legislature. Read the official bill. The Ledger takes no position on it.

Subjects: Voting and Voter Registration · Government Operations (State Issues) · State Tax Commission · Revenue and Taxation · Local Taxation and Fees

How it moved

  1. · House1st reading (Introduced)Rules Committee
  2. · Housefiledfile for bills not passed

Steps as the Legislature recorded them; clerical and fiscal-staff entries are left out. Numbers such as 54-14-7 are yeas, nays and absent.

Fiscal note

From the Legislative Fiscal Analyst's note on 1st Sub. H.B. 449 (Buff), dated February 27, 2026. A fiscal note estimates direct costs and revenue; it is not an appropriation.

  • State revenue: Restricted Accounts (FN Only) Restricted Accounts (FN Only), One-time Enactment of this bill freezes the motor and diesel fuel tax rate at the CY 2026 level of 37.9 cents per gallon. Under current law, the rate is forecasted to drop to 34.0 cents per gallon in CY 2027, so freezing the rate would result in a half-year FY 2027 increase of 3.9 cents per gallon, for a statewide FY 2027 revenue increase of $30.7 million.
  • State expenditures: Enactment of this legislation could cost the Tax Commission $750,000 one-time in FY 2027 from General/Income Tax Funds for programming and system development. Enactment of this legislation could also cost the Tax Commission $313,600 ongoing from the General Fund to pay for legal support via the Attorney General's Office.
  • Local government: To the extent that voters reject tax increase proposals, or the factors in the spending limit in this legislation are different than other economic factors, local revenue and spending could slow by an unknown amount. Enactment of this legislation could also cost local governments an unknown amount to provide voter information and calculate and process refunds.
  • Individuals and businesses: Beginning in CY 2027, enactment of this legislation freezes the motor and diesel fuel tax rate at the CY 2026 level of 37.9 cents per gallon. Under current law, the rate is forecasted to drop to 34.0 cents per gallon in CY 2027 and 34.9 cents per gallon in CY 2028. As a result, this freeze could increase the fuel tax paid by taxpayers by 3.9 cents per gallon in CY 2027 and 3.0 cents per gallon in CY 2028.

Bill overview

Sponsor: Tiara Auxier

Legislature passed-list status: Not available in the saved metadata.

Passed-list membership is not a finding that a bill was signed or took effect. A bill absent from that list is not necessarily pending or defeated.

Latest recorded action

filed
Action date:

The full step list is above. Find the bill in the official session list for status, hearings and committee records.

Recorded floor votes

No floor-vote records for this bill and session are available here. This does not mean no vote occurred; consult the official bill record.

Ledger coverage

No Ledger stories with an explicit source link to this bill and session are listed here.