UT SB0028

Utah Population Commission and State Tax Commission must jointly report to the lieutenant governor every five years (starting December 31, 2026) the average population and annual revenue for each county classification

Counties move up one classification if their population and annual revenue both exceed 200% of the average for their current class

Counties move down one classification if their population and annual revenue are both 50% or less than the average for their current class

"Annual revenue" is defined as combined property taxes, fees in lieu of property taxes, and sales/use tax distributions collected in a calendar year

Counties existing on May 6, 2026 retain their current classification until changed under the new process; the bill takes effect May 6, 2026