H.B. 445
Signed into LawCounty Government Land Purchasing
HB0445S03 (Substitute)
County Government Land Purchasing
Introduction
Feb 2
House Rules
House Committee
Feb 12
House Floor Vote
Feb 20
Senate Rules
Mar 4
Senate Committee
Feb 26
Senate 2nd Reading
Mar 5
Senate 3rd Reading
Mar 5
House Concurrence
Mar 6
Governor Signed
Mar 19
What This Bill Does
This bill deals with a county's acquisition of real property located in another county.
Key Provisions
This bill:
- provides that a county may not acquire real property that is located in another county through exchange, purchase, or lease unless:
- the county where the real property is located provides express permission; and
- the county's acquisition is a joint acquisition with another political subdivision as part of an interlocal agreement;
- provides that real property owned by a county that is located outside the geographical boundaries of the county is not exempt from taxation under Title 59, Chapter 2, Property Tax Act, unless exceptions apply; and
- makes technical and conforming changes.
Plain-Language Summary
AI-generated summary. We recommend consulting the bill text for important decisions.
Under current law, Utah counties can generally purchase, exchange, or lease real property located in other counties without restriction. This bill requires a county to first obtain express permission — through a formal vote of the other county's governing body or a written agreement — before acquiring land located in another county, with an exception for joint projects carried out under a formal interlocal cooperation agreement. The bill also removes the automatic property tax exemption that county-owned land currently receives when it sits outside the county's own boundaries: newly acquired out-of-county land becomes taxable starting January 1, 2027, and land already owned across county lines becomes taxable starting January 1, 2029, unless the two counties mutually agree to maintain the exemption.
H.B. 445
Signed into LawCounty Government Land Purchasing
Current version: HB0445S03 (Substitute)
Introduction
Feb 2
House Rules
House Committee
Feb 12
House Floor Vote
Feb 20
Senate Rules
Mar 4
Senate Committee
Feb 26
Senate 2nd Reading
Mar 5
Senate 3rd Reading
Mar 5
House Concurrence
Mar 6
Governor Signed
Mar 19
IntroductionFeb 2
House Rules
House CommitteeFeb 12
House Floor VoteFeb 20
Senate RulesMar 4
Senate CommitteeFeb 26
Senate 2nd ReadingMar 5
Senate 3rd ReadingMar 5
House ConcurrenceMar 6
Governor SignedMar 19
What This Bill Does
This bill deals with a county's acquisition of real property located in another county.
Key Provisions
This bill:
- provides that a county may not acquire real property that is located in another county through exchange, purchase, or lease unless:
- the county where the real property is located provides express permission; and
- the county's acquisition is a joint acquisition with another political subdivision as part of an interlocal agreement;
- provides that real property owned by a county that is located outside the geographical boundaries of the county is not exempt from taxation under Title 59, Chapter 2, Property Tax Act, unless exceptions apply; and
- makes technical and conforming changes.
Plain-Language Summary
AI-generated summary. We recommend consulting the bill text for important decisions.
Under current law, Utah counties can generally purchase, exchange, or lease real property located in other counties without restriction. This bill requires a county to first obtain express permission — through a formal vote of the other county's governing body or a written agreement — before acquiring land located in another county, with an exception for joint projects carried out under a formal interlocal cooperation agreement. The bill also removes the automatic property tax exemption that county-owned land currently receives when it sits outside the county's own boundaries: newly acquired out-of-county land becomes taxable starting January 1, 2027, and land already owned across county lines becomes taxable starting January 1, 2029, unless the two counties mutually agree to maintain the exemption.
Votes
Motion: Favorable Recommendation
Motion: Favorable Recommendation
Documents
Floor Debates
Committee Hearings
Other Versions
Substitute #3
Original
Subjects
Action History61
Governor Signed
Lieutenant Governor's office for filing
House/ to Governor
Executive Branch - Governor
House/ received enrolled bill from Printing
Clerk of the House
House/ enrolled bill to Printing
Clerk of the House
Enrolled Bill Returned to House or Senate
Clerk of the House
Last updated Mar 26, 2026, 9:41 PM