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Utah's local referendum process would be extended to school districts under this bill, giving residents of a school district the ability to challenge certain laws passed by their local school board — including laws that raise an existing tax or create a new tax — by gathering enough signatures to trigger a public vote. The bill sets exceptions and thresholds for when a referendum can be used, based on factors such as the size of the vote by which the school board approved the action and the number of registered voters in the district, and it folds school districts into the existing statewide referendum framework covering petition forms, legal review, signature verification, ballot placement, and vote counting. It also makes technical coordination changes so this new school tax referendum authority lines up with related signature-gathering rules being updated elsewhere this session.