Truth in Taxation: What It Is and How It Affects Your Property Tax Bill
8 May 2026
Overview based on information supplied by the Utah League of Cities and Towns and Utah State Tax Commission.
Utah residents often see notices each summer announcing a “Truth in Taxation” hearing. The process can feel technical, but the purpose is straightforward: to ensure that any proposed increase in property tax revenue is fully disclosed and publicly debated before it is adopted. Here is what the law requires and how it affects you.
What Truth in Taxation Does
Utah’s Truth in Taxation law prevents automatic property tax increases. Each year, the certified tax rate is adjusted downward so that the total revenue collected stays the same as the prior year, excluding new growth. If a city, county, school district, or special district wants to collect more revenue than last year, it must go through the Truth in Taxation process, which includes public notice and a dedicated public hearing.
What Changed in 2026
In 2026, the Legislature adopted H.B. 236, which added new transparency requirements. Beginning May 6, 2026, taxing entities must:Prepare a Property Tax Impact Schedule showing how the proposed increase affects homeowners and businesses.
The goal is to ensure residents have meaningful information before decisions are made.
The Required Timeline for Cities and Other Fiscal Year Entities
For entities operating on a July 1–June 30 fiscal year, Utah Code § 59 2 919 and the Utah State Tax Commission’s 2026 checklist establish the following schedule:
May 1 – June 13 At a public meeting, the entity must include a separate agenda item announcing that it is considering a tax rate above the certified rate. The notice must include the approximate dollar amount of the increase, the percentage increase, the purpose of the increase, and a statement that a Truth in Taxation hearing will follow. Note: Ogden Valley completed this step at its May 5, 2026 City Council Public Meeting. Copies of the Property Tax Impact Schedule were distributed and are available at the city offices.
By June 22 The entity must formally adopt the proposed tax rate increase and complete required filings on the state’s taxrates.utah.gov system.
By June 30 The entity must adopt an interim budget based on the proposed rate. Any additional revenue must be placed in a restricted account and cannot be spent until after the August hearing and final budget adoption.
At Least 14 Days Before the August Hearing The entity must publish notice on the Utah Legals Website, the Utah Public Notice Website, its own website, and must also post a physical notice near the affected area.
August 1 – August 31 The Truth in Taxation hearing must begin no earlier than 6 p.m., allow both in person and virtual participation, and may not include unrelated business. Officials must state the dollar amount of additional revenue the increase would generate and the purpose for which it would be used.
The Property Tax Impact Schedule
H.B. 236 requires a standalone impact schedule that includes:
This schedule must be presented separately at the Truth in Taxation hearing.
After the Hearing
Within seven days of adopting the final budget, the entity must submit documentation of compliance to both the county auditor and the Utah State Tax Commission. The Commission may not certify a tax rate above the certified rate if it determines within 30 days that the entity failed to meet the statutory requirements.
How Residents Can Participate
Truth in Taxation hearings are formal public meetings. Residents must be allowed to speak within reasonable time limits, participate virtually, and submit written comments electronically before or during the hearing.
To participate, watch for the required notice at least 14 days before the hearing on:
8 May 2026
Overview based on information supplied by the Utah League of Cities and Towns and Utah State Tax Commission.
Utah residents often see notices each summer announcing a “Truth in Taxation” hearing. The process can feel technical, but the purpose is straightforward: to ensure that any proposed increase in property tax revenue is fully disclosed and publicly debated before it is adopted. Here is what the law requires and how it affects you.
What Truth in Taxation Does
Utah’s Truth in Taxation law prevents automatic property tax increases. Each year, the certified tax rate is adjusted downward so that the total revenue collected stays the same as the prior year, excluding new growth. If a city, county, school district, or special district wants to collect more revenue than last year, it must go through the Truth in Taxation process, which includes public notice and a dedicated public hearing.
What Changed in 2026
In 2026, the Legislature adopted H.B. 236, which added new transparency requirements. Beginning May 6, 2026, taxing entities must:Prepare a Property Tax Impact Schedule showing how the proposed increase affects homeowners and businesses.
- Present that schedule separately from all other budget materials at the Truth in Taxation hearing.
- Clearly state the amount of additional revenue the increase would generate and how the funds would be used.
The goal is to ensure residents have meaningful information before decisions are made.
The Required Timeline for Cities and Other Fiscal Year Entities
For entities operating on a July 1–June 30 fiscal year, Utah Code § 59 2 919 and the Utah State Tax Commission’s 2026 checklist establish the following schedule:
May 1 – June 13 At a public meeting, the entity must include a separate agenda item announcing that it is considering a tax rate above the certified rate. The notice must include the approximate dollar amount of the increase, the percentage increase, the purpose of the increase, and a statement that a Truth in Taxation hearing will follow. Note: Ogden Valley completed this step at its May 5, 2026 City Council Public Meeting. Copies of the Property Tax Impact Schedule were distributed and are available at the city offices.
By June 22 The entity must formally adopt the proposed tax rate increase and complete required filings on the state’s taxrates.utah.gov system.
By June 30 The entity must adopt an interim budget based on the proposed rate. Any additional revenue must be placed in a restricted account and cannot be spent until after the August hearing and final budget adoption.
At Least 14 Days Before the August Hearing The entity must publish notice on the Utah Legals Website, the Utah Public Notice Website, its own website, and must also post a physical notice near the affected area.
August 1 – August 31 The Truth in Taxation hearing must begin no earlier than 6 p.m., allow both in person and virtual participation, and may not include unrelated business. Officials must state the dollar amount of additional revenue the increase would generate and the purpose for which it would be used.
The Property Tax Impact Schedule
H.B. 236 requires a standalone impact schedule that includes:
- The approximate dollar amount of additional revenue
- The percentage increase in total tax revenue
- The percentage increase for an average residence
- The percentage increase for an average commercial property
- Department level explanations of how the increase would affect operations
This schedule must be presented separately at the Truth in Taxation hearing.
After the Hearing
Within seven days of adopting the final budget, the entity must submit documentation of compliance to both the county auditor and the Utah State Tax Commission. The Commission may not certify a tax rate above the certified rate if it determines within 30 days that the entity failed to meet the statutory requirements.
How Residents Can Participate
Truth in Taxation hearings are formal public meetings. Residents must be allowed to speak within reasonable time limits, participate virtually, and submit written comments electronically before or during the hearing.
To participate, watch for the required notice at least 14 days before the hearing on:
- The city’s website: ogdenvalley.gov
- The Utah Public Notice Website (utah.gov/pmn)
- A physical posting at the City Offices and Huntsville Town Hall.