UT HB0365

"Specified taxing entity" is defined as a fiscal year taxing entity where a mayor or budget officer proposes a property tax rate increase in the tentative budget

Specified taxing entities must post meeting notices on their website (or at town hall for towns without websites) stating the tentative budget includes a proposed tax rate increase, at least 7 calendar days before the meeting

Meeting notices must comply with the Open and Public Meetings Act and include the tax increase statement before the public hearing on the budget

The bill amends five Utah Code sections related to interlocal entities, local districts, property tax levy limitations, truth-in-taxation notice requirements, and political subdivision tax levies

Effective date: January 1, 2027