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Gardner Institute briefs committee on tax‑system tradeoffs: income tax fastest growing, property tax most stable

5670331 · August 20, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Kemp C. Gardner Policy Institute presented long‑term revenue trends showing Utah’s income tax is the most volatile/growing revenue stream, sales tax base has narrowed, and property tax is the most stable source — implications for budget volatility and rainy‑day reserves were discussed.

The Kem C. Gardner Policy Institute told the Revenue and Taxation Interim Committee that Utah’s tax portfolio presents trade‑offs: individual income tax is the fastest‑growing and most volatile major revenue source, the sales‑tax base has narrowed as the economy has shifted toward services, and property tax remains the most stable tax across business cycles.

Phil Dean, senior researcher at the Gardner Institute, presented revenue and base‑composition charts showing three “legs” of Utah’s combined state and local tax system:…

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