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League and Tax Commission outline new truth-and-taxation disclosures and documentation requirements for cities
Summary
League staff and Tax Commission officials explained House Bill 236’s new early-disclosure and impact-schedule requirements and Senate Bill 238’s documentation and certification deadlines, urging cities to publish clear evidence and comply with new timelines.
Molly Wheeler, deputy director of the Utah League of Cities and Towns, opened a webinar training that reviewed the 2026 legislative changes affecting municipal property-tax procedures. League staff and Jen Hansen, senior director of property tax and miscellaneous taxes at the Utah State Tax Commission, walked participants through the new transparency steps in House Bill 236 and the technical cleanups in Senate Bill 238.
The League said HB236 requires the budget officer to state at the first May budget presentation whether a property-tax increase is being considered and to include an "impact schedule" describing how any additional revenue would be used. The legislative body must hold a public meeting by June 13 to announce an approximate dollar amount or percentage increase and the intended uses — an earlier "announcement" intended to inform deliberations rather than create an extra August hearing. The existing June 1 preliminary notification to the tax commission remains in force.
Jen Hansen of the Tax Commission urged strict attention to documentary evidence, citing 2025 outcomes in which, she said, "81 entities started the process, 64 quit early, 28 were certified, 36 were denied." She told participants SB238 clarifies when a public hearing may be held, tightens virtual-participation rules, requires county auditors to publish lists of taxing entities and increases the pace of certification: taxing entities must submit required documentation within seven days after adopting a final budget, and the Tax Commission then has 30 days to certify or request clarification.
Speakers illustrated the impact-schedule concept with a model city example showing how a proposed $400,000–$500,000 increase might be described (for staffing, capital projects or other uses) and said cities should set aside an equivalent amount in a restricted interim budget account until the August truth-and-taxation hearing so taxpayers can see the funds have not been spent prior to final adoption.
Panelists emphasized practical steps for compliance: place the announcement on the meeting agenda in May, post materials on the city website (towns without sites must post at city hall), create printed lists to distribute at hearings, retain clear records (agendas, handouts, audio timestamps) and send proof to the Tax Commission promptly. Jen warned that missing or unclear proof was the main reason certifications were denied last year and said the Tax Commission will provide webinars and county lists to help local officials.
The League also previewed follow-up resources — checklists, handouts and explanatory videos — to be published before the truth-and-taxation season. Officials repeatedly framed the changes as procedural and transparency-focused, not as new or additional required hearings: "HB236 did not add any more required hearings," the League spokesperson said.
Next steps: cities should review local budget calendars, update website publication practices (or post notices at city hall where no site exists), prepare impact schedules when a tax increase is possible, and be ready to submit documentation to the Tax Commission within seven days of final budget adoption.
