Utah Provides for Property Taxation of Extraterritorial County Property

The Utah Governor signed a law concerning acquisition by a county of real property located in another county. The law includes providing that real property owned by a county outside its geographical boundaries (extraterritorial property) is not exempt from property taxation unless certain exceptions apply. Extraterritorial property acquired on or after May 6 will be subject to property taxation beginning Jan. 1, 2027, and extraterritorial property acquired before May 6 will be subject to property taxation beginning Jan. 1, 2029. The law takes effect on May 6. [H.B. 445, enacted 03/19/26]

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