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CASE 2026-AMD-01 · ELECTIONS & BALLOT MEASURES · UPDATED OCT. 7, 2026

The Amendments on Your Ballot, and How We Got Here

Two changes to the Utah Constitution are on the Nov. 3, 2026 ballot. Both affect how citizens and voters take part in lawmaking. Here is what each one says, what a YES or NO vote does, the history that led to them, and what people are saying, checked against the record.

Built from the 2026 proposed constitutional amendments (le.utah.gov), the Davis County 2026 General Election Notice, court rulings and news records. Commenters are identified by initials only. Companion page: Amendment B: Myth vs. Fact.

Start here

Amendment A changes how the public is told about proposed constitutional amendments. Today the Constitution says they must be printed in a newspaper in every county for two months. Amendment A removes the newspaper rule and lets the Legislature decide the method by statute, for the 60 days before the election.

Amendment B says a statewide citizen initiative that includes a new tax, a tax on more items, or a higher rate needs at least 60% of the vote instead of a simple majority.

Both were written and passed by the Legislature. Neither one changes how the Legislature itself passes laws or taxes.

The very simple version: Amendment A is about the notice: how you find out what is on the ballot. Amendment B is about the score: how many votes citizens need to win when their idea includes a tax. In 2024, the courts threw out two amendments because the notice rule wasn't followed. Amendment A changes that notice rule.

Amendment A: How you are told about amendments

The question on your ballot:

"Shall the Utah Constitution be amended to change how proposed constitutional amendments are published, requiring publication for 60 days immediately before the general election in a manner established by state law instead of in newspapers?"

Ballot text as printed in the Davis County 2026 General Election Notice.

H.J.R. 10 (2025). Primary sponsor: Rep. Anthony Loubet. Passed the House 70–0 (Feb. 26, 2025) and the Senate 29–0 (March 7, 2025).

Art. XXIII, Sec. 1TodayIf A passes
How notice is given"in at least one newspaper in every county of the state, where a newspaper is published""in a manner provided by statute"
How long"for two months""for 60 calendar days immediately preceding the next general election"
Who decides the methodThe Constitution (changing it takes two-thirds of each house plus a statewide vote)The Legislature, by statute (a simple majority of each house and the governor)

Text as reported by Ballotpedia, "Utah Publication Requirements for Constitutional Amendments Measure (2026)"; full text at le.utah.gov, 2026 proposed constitutional amendments.

Why it is on the ballot

In 2024, courts voided two amendments because the newspaper notice was not published:

The court described the rule this way: "The submission and publication requirements are not mere boxes to be checked before votes can be tallied; they are constitutional safeguards designed to ensure that voters have the information and time necessary to cast an informed vote." (Ballotpedia, March 12, 2025)

What it changes and what it doesn't

Amendment B: 60% for citizen tax initiatives

S.J.R. 2 (2025). Primary sponsor: Sen. Lincoln Fillmore. House sponsor: Rep. Jason B. Kyle. Passed the Senate 21–8 (Feb. 5, 2025) and the House 55–17 (March 6, 2025).

An initiative needs at least 60% if it "includes" (A) a new tax, (B) an existing tax expanded to more items or transactions, (C) a rate increase, or (D) a property-tax rate that decreases less than current law would. It applies to votes after Nov. 1, 2026, and only to statewide citizen initiatives.

The question on your ballot:

"Shall the Utah Constitution be amended to require that citizen-proposed laws that increase taxes compared to existing law be approved by at least 60% of voters, instead of a simple majority?"

Ballot text as printed in the Davis County 2026 General Election Notice. Note the ballot says "increase taxes"; the constitutional text says "includes."

Part D note: under Truth in Taxation the certified property-tax rate falls as values rise, so Part D reaches initiatives that keep revenue higher than the falling rate would, not ordinary tax cuts.

WORKED EXAMPLE · ROUND NUMBERS, NOT A REAL DISTRICT

A district collects $1,000,000 a year on $1 billion of taxable value. Its rate is 0.100%.

Next year, values rise 10%RateDistrict collects
Truth in Taxation (current law): rate falls so revenue stays the sameabout 0.091%$1,000,000
A citizen initiative holds the rate at 0.100% to fund schools0.100%$1,100,000

The initiative never raises the rate, but the rate "decreases less than current law would." Under Part D it needs 60%. A district can collect the same extra $100,000 today by holding a Truth in Taxation hearing, with no public vote.

OPEN QUESTION

Who decides whether an initiative "includes" a tax? S.J.R. 2 does not say, and no record reviewed for this page answers it. "Current law" in Part D is also undefined. Both questions go to the sponsors (see Questions to ask).

Full text, 23 claims checked, scenarios and related bills → Amendment B: Myth vs. Fact

In their words

What supporters and opponents have said, quoted from KSL (Jan. 30, 2025) and Axios (Oct. 7, 2026).

"How easy do you want it to be for your neighbors to raise your taxes?"Sen. Lincoln Fillmore, primary sponsor (supports)
A higher bar would "ensure that there is a broad consensus of agreement among the citizens that that's the right thing to do."Sen. Lincoln Fillmore (supports)
"Taxes should be hard to raise."Billy Hesterman, Utah Taxpayers Association (supports)
"The bar is being raised higher for us, but not for you."Kael Weston, former congressional candidate (opposes)
"If you want to raise your neighbors' taxes, you should have broad support from your neighbors."Sen. Lincoln Fillmore and Rep. Jason Kyle, sponsors (Axios, Oct. 7, 2026)
"Allowing 40% of the population to block some of these policies just doesn't seem right."Elizabeth Rasmussen, Utahns Protecting Our Constitution (opposes; Axios, Oct. 7, 2026)

What the record adds: the Legislature raises taxes by a majority of each house, and PID, MIDA and UIPA boards act with no public vote. See What vote does it take?

How and when you are told

How notice of A and B was actually published for 2026 is not documented on this page; it is listed under Questions to ask.

Where the notice would run

Today (Constitution)If A passes (H.B. 481)
Who publishesSet by the Constitution; the Lt. Governor's office handles election noticesThe Lt. Governor
Where"in at least one newspaper in every county of the state, where a newspaper is published"A "class A notice": (1) the Utah Public Notice Website (utah.gov/pmn), (2) the Lt. Governor's official website, and (3) a physical posting in a public place "reasonably likely to be seen"
Newspaper?RequiredNot required by the class A notice law. Newspapers can ask for an automatic feed of Public Notice Website postings (S.B. 201, 2024).
How long"for two months""for 60 calendar days immediately preceding the next general election"
What is publishedThe proposed amendment"the entire text of the proposed constitutional amendment"

Sources: Utah Const. Art. XXIII, Sec. 1; H.B. 481 (2025) enrolled text; Utah Code 63G-30-102 (class A notice); Utah League of Cities and Towns summary of S.B. 201 (2024). The class A notice law ties website posting to public bodies with an operating budget of $250,000 or more.

In black and white

YES on A

  • Newspaper notice is no longer required by the Constitution.
  • The Legislature sets the notice method by statute.
  • Notice runs the 60 days before the election.

NO on A

  • The Constitution keeps requiring newspaper notice in every county for two months.
  • Changing the method later still takes a constitutional amendment.

YES on B

  • A citizen initiative that includes a tax increase, as S.J.R. 2 defines it, needs 60%: a new tax, a tax on more items, a higher rate, or a property-tax rate that falls less than current law would. Plain tax cuts still need a simple majority.
  • Initiatives with no tax still need a simple majority.
  • Lawmakers, counties, cities and districts are unchanged.

NO on B

  • Every statewide citizen initiative keeps the simple-majority rule.
  • The existing checks stay: legal review, cost estimate, 7 hearings, ~140,000 signatures from 26 of 29 Senate districts.
  • The Legislature can still amend initiatives afterward. Since July 2024, a change that impairs an initiative that reforms government must be narrowly tailored to a compelling government interest (Utah Supreme Court).

Sources: le.utah.gov, 2026 proposed constitutional amendments; S.J.R. 2 (2025); vote.utah.gov, "Instructions for a Statewide Initiative"; League of Women Voters v. Utah Legislature, Utah Supreme Court, July 11, 2024.

Corrected Oct. 7, 2026, after a reader comment: the YES column said "tax change," which could suggest tax cuts need 60%; it now says "tax increase, as S.J.R. 2 defines it." The NO column said the Legislature can amend "any initiative"; it now notes the 2024 limit on changes that impair government-reform initiatives.

The numbers, in charts

Six charts built only from the records cited on this page.

What vote does it take?

Share of the vote needed to approve, by who is deciding.

Citizen tax initiative, today
50% + 1
Citizen tax initiative, if Amendment B passes
60%
Legislature passing a tax
Majority of each house
Legislature putting an amendment on the ballot
Two-thirds of each house
PID, MIDA and UIPA boards: bonds, tax breaks, tax increment
No public vote at all
Appointed or developer-led boards decide

Sources: S.J.R. 2 (2025); Utah Const. Art. VI and Art. XXIII; S.B. 228 (2019); MIDA–Box Elder interlocal §6(a); UIPA Tooele project area plan.

Does a citizen initiative need 60% under Amendment B?

Follow your initiative down the chart.

flowchart TD S["Does the initiative
include a tax increase
or new tax?"] -->|"No tax at all"| M1["Simple majority"] S -->|"Only cuts a tax"| M2["Simple majority"] S -->|"Cuts one tax,
adds another (swap)"| R1["60%"] S -->|"Closes a loophole or
ends a tax break"| R2["60%"] S -->|"Makes someone pay
the same rate as others"| R3["60%"] S -->|"Keeps a property tax
rate from falling"| R4["60%"] S -->|"Costs money but
leaves funding out"| L["Simple majority,
but the Legislature
decides whether to fund it"] classDef red fill:#FDECEA,stroke:#B42318,color:#7A1A12; classDef green fill:#E8F5EC,stroke:#1E7B3C,color:#14532D; class R1,R2,R3,R4 red; class M1,M2,L green;

Source: S.J.R. 2 (2025), items A–D ("includes" a new tax, an expansion to more items or transactions, a rate increase, or a property-tax rate that decreases less than current law would). Who decides whether an initiative "includes" a tax is not stated in S.J.R. 2.

Test an initiative

Tick everything your initiative would do.

Simple majorityNo tax increase selected.

Based on S.J.R. 2 (2025), items A–D. Who makes the official call is not stated in S.J.R. 2.

Prop 3 (2018) against the line

Medicaid expansion, paid for with a 0.15% sales tax.

Yes vote
53%
50% today
60% under B
Passes today. Would fail under Amendment B.

Sources: Ballotpedia; Salt Lake Tribune, Nov. 7, 2018. The Legislature changed Prop 3 with S.B. 96 (Feb. 11, 2019).

Slide the vote

Drag to set the share of voters who vote yes on a citizen tax initiative.

53%
Today: PASSES
Under B: FAILS

Starts at 53%, Prop 3's 2018 result (Ballotpedia).

Decided with no public vote

Total debt or tax money committed by boards and officials. Bars are drawn to the same scale.

PID bonds issued statewide (as of Aug. 7, 2026)
$5.267 billion
Alpine School District lease revenue bonds, after S.B. 188 (2025)
$201 million
UIPA Tooele Valley: tax increment to the project (projected)
~$51.6 million

Separate, yearly: Weber County 0.20% sales tax, about $13.1 million a year, imposed by County Commission vote. (A yearly amount isn't drawn on the same scale as total debt.)

Sources: State Auditor Tina Cannon, public statement Aug. 10, 2026; S.B. 188 (2025) and Alpine School District bond records; UIPA Tooele Valley Project Area Plan; CASE 2026-STAX-01. Amendment B changes none of these.

How lawmakers voted to put A and B on your ballot

■ Yes   ■ No   ■ Absent / not voting

Amendment B (S.J.R. 2), Senate, Feb. 5, 2025
21 yes
8
Amendment B (S.J.R. 2), House, March 6, 2025
55 yes
17
3
Amendment A (H.J.R. 10), House, Feb. 26, 2025
70 yes
5
Amendment A (H.J.R. 10), Senate, March 7, 2025
29 yes

Source: Ballotpedia, March 10 and March 12, 2025; Ballotpedia measure page for H.J.R. 10. Amendment B: all 76 yes votes were Republicans; 6 Republicans and 19 Democrats voted no.

Who Amendment B could help, and who it could hurt

Effects of how the rule works, not anyone's motives. Only the two named groups have taken a public position.

Could help

  • Anyone opposing a new tax: 40% + 1 now blocks a citizen tax initiative
  • Businesses with tax breaks or exemptions (closing a break = 60%), e.g. data centers at 0.5% vs. 6%
  • The Legislature: keeps more control over tax policy
  • Well-funded campaigns against an initiative
  • On record, supports: Utah Taxpayers Association; Taxpayer Shield PAC, chaired by S.J.R. 2 sponsor Sen. Lincoln Fillmore (Axios, Oct. 7, 2026; state PAC filing)

Could hurt

  • Initiatives that fund a program with a tax: health care (Prop 3), schools, water and the Great Salt Lake, parks, transit, housing
  • People those programs serve
  • "Fair share" and loophole-closing measures, even when most residents' taxes go down
  • Small, volunteer initiative campaigns
  • On record, opposes: Utahns Protecting Our Constitution

Not affected

  • The Legislature, county commissions, city councils, school boards, PID, MIDA and UIPA boards
  • Initiatives with no tax, and initiatives that only cut a tax

Sources: S.J.R. 2 (2025); KSL, Jan. 30, 2025 (Utah Taxpayers Association); state campaign filings (Utahns Protecting Our Constitution); MIDA–Box Elder interlocal §6(a); Ballotpedia (Prop 3).

How we got here

Part 1: what happened to the 2018 initiatives.

flowchart TD A["Nov. 2018
Voters pass Props 2, 3 and 4"] --> B["Dec. 3, 2018
Prop 2 (medical cannabis)
replaced by H.B. 3001;
home growing removed"] B --> C["Feb. 11, 2019
Prop 3 (Medicaid, 0.15% sales tax)
changed by S.B. 96"] C --> D["2020
Prop 4 (redistricting)
replaced by S.B. 200"]

Sources: NORML, Dec. 6, 2018; Ballotpedia, Feb. 12, 2019; KJZZ, July 11, 2024.

Part 2: the courts and the amendments.

flowchart TD E["July 11, 2024
Utah Supreme Court, 5–0:
reform initiatives are protected
from unlimited repeal"] --> F["2024
Legislature places
Amendment D on the ballot"] F --> G["Sept.–Oct. 2024
Amendments D and A voided:
newspaper notice not published"] G --> H["Feb.–March 2025
Legislature passes
H.J.R. 10 (A) and S.J.R. 2 (B)"] H --> I["Aug. 2025
District court: Prop 4 repeal
unconstitutional"] I --> J["Nov. 3, 2026
Amendments A and B
on your ballot"]

Sources: KJZZ; FOX 13; KUER; Ballotpedia, March 2025 and Aug. 29, 2025.

Tap a year for the record

2018: Voters pass Props 2, 3 and 4

Prop 2 (medical cannabis) and Prop 3 (Medicaid, 0.15% sales tax) each passed with 53%. Prop 4 created an independent redistricting commission. (NORML; Ballotpedia; KJZZ)

Dec. 2018 – 2020: Lawmakers change all three

H.B. 3001 replaced Prop 2 and removed home growing (Dec. 3, 2018). S.B. 96 changed Prop 3 (signed Feb. 11, 2019). S.B. 200 replaced Prop 4 (2020).

Dec. 2019 – Jan. 2020: A citizen referendum stops a tax increase

S.B. 2001 raised the sales tax on food. Citizens filed 152,000 referendum signatures; lawmakers repealed it Jan. 27, 2020. (Ballotpedia)

July 11, 2024: Supreme Court rules on Prop 4

Unanimous: reform initiatives are protected from unlimited repeal. Justice Paige Petersen: "When Utahns exercise their right to reform the government through a citizen initiative, their exercise of these rights is protected from government infringement." (KJZZ)

Sept.–Oct. 2024: Amendments D and A voided

Newspaper notice was not published as the Constitution requires. Amendment D's ballot language was also found misleading. (FOX 13; KUER)

Feb.–March 2025: A and B referred to the 2026 ballot

H.J.R. 10 passed 70–0 and 29–0. S.J.R. 2 passed 21–8 and 55–17. (Ballotpedia)

Aug. 2025: Prop 4 repeal ruled unconstitutional

A district court struck the 2021 congressional map. (Ballotpedia, Aug. 29, 2025)

Nov. 3, 2026: Amendments A and B on your ballot

Both need a simple majority of voters to pass.

What voters passed vs. what the Legislature changed

Each 2018 initiative: what the law looked like before, what voters approved, and what happened after.

Prop 2: medical cannabis

Passed with 53% · No new tax

Before
2014 law let epilepsy patients possess certain CBD products, but "provided no legal in-state supply source" (NORML). In 2018, H.B. 195 allowed cannabis products for patients with "six months or less to live"; H.B. 197 (state growing) first failed 36–34 because it "needed 38 votes" (KSL), then passed later (NORML).
Voters passed
Home growing (6 plants) for patients over 100 miles from a dispensary; at least one dispensary per county; edibles; autoimmune disorders and "chronic or debilitating pain" as qualifying conditions. Fees were to cover about $1.4 million of ongoing costs; medical cannabis was exempt from sales tax (FOX 13, citing the Governor's budget office).
Legislature changed (H.B. 3001, Dec. 3, 2018)
No home growing; 5 licensed "pharmacies" with a pharmacist, plus a state central fill pharmacy; no edibles; flower only in blister packs; autoimmune disorders dropped and pain must last over two weeks without responding to conventional medicine; cities may zone pharmacies out of some areas (KSL; NORML).
Today
"Medical cannabis products are exempt from taxes, including the state sales tax" (Marijuana Policy Project).

Prop 3: Medicaid expansion

Passed with about 53% · 0.15% statewide sales tax

Before
2015: the House voted down Gov. Herbert's "Healthy Utah" plan. 2016: H.B. 437 covered "a little more than sixteen thousand Utahns" in extreme poverty (KUER, March 8, 2016).
Voters passed
Coverage up to 138% of the poverty level; federal government pays 90%, Utah 10%; a 0.15% sales tax for Utah's share.
Legislature changed (S.B. 96, Feb. 11, 2019)
Coverage cut to 100% of the poverty level from April 1, 2019; Utah's share under that plan 30%, not 10% (Jurist); the full 0.15% tax kept (Ballotpedia). Fiscal analysts estimated a "two-year cost of $49 million," about five times Prop 3's projected $10.4 million shortfall (Salt Lake Tribune, Feb. 4, 2019), while giving up $103 million (FY2019) and $407 million (FY2020) in federal funds (S.B. 96 fiscal note).
After
The federal government rejected the cap and would not pay 90% below 138% (Deseret News, Aug. 22, 2019). Full expansion began January 2020 with a work requirement, suspended April 2020 and later removed (healthinsurance.org). H.B. 15 (2026) ends expansion sooner if the federal share drops below 90% (le.utah.gov).

Prop 4: independent redistricting

Passed with 50.34% · No tax

Voters passed
An independent commission to draw maps and submit them to the Legislature; a ban on partisan gerrymandering.
Legislature changed (S.B. 200, 2020)
The commission became advisory, so the Legislature can ignore its maps; the partisan-gerrymandering ban was repealed (League of Women Voters).
After
July 2024: Utah Supreme Court protects government-reform initiatives from unlimited changes. Aug. 2025: district court rules the repeal unconstitutional and strikes the 2021 map (Ballotpedia). 2026: a Utah GOP-led initiative to repeal Prop 4 failed to qualify after signature withdrawals in Senate District 15 (Ballotpedia, March 28, 2026).

If Amendment B had applied in 2018, only Prop 3 would have needed 60%. B applies to votes after Nov. 1, 2026 and does not reach back.

The court in 2026

The citizen side of the ledger

Fact or fiction?

Claims we keep seeing in the comments. Pick an answer, then see the record.

New: Does Amendment B do what you think? Take the 12-question quiz →

1Amendment B applies to every citizen initiative.

2If B passes, the Legislature will also need 60% to raise taxes.

3The Legislature needs a majority of all members, not just those present, to pass a bill.

4A statewide initiative can be put on a low-turnout, odd-year ballot.

5The governor can veto a law passed by initiative.

6The Legislature changed all three initiatives voters passed in 2018.

7Prop 2, medical cannabis, raised taxes.

8The Legislature kept Prop 3's full sales tax while cutting its coverage.

9The Legislature's Medicaid rewrite was projected to cost the state more at first.

10Voting yes on B will undo the 2018 initiatives.

11No state requires voters to pass anything by a supermajority.

12Salt Lake County alone can pass a statewide initiative.

13Utah once required initiative signatures from 20 of its 29 counties.

14Only Democrats voted against Amendment B in the Legislature.

15A majority of voters could vote to take your house.

16Utah's Supreme Court grew from 5 to 7 justices in 2026.

17Tax initiatives just let voters raise taxes on 'other people.'

18Amendment B lets the majority decide.

19Once voters pass an initiative, it's final.

20Citizens keep raising taxes by initiative.

Every answer is drawn from the comment cards and sources on this page. See the full comments →

Comments and responses, checked

Private tips are logged without names on the Tips we checked page, where you can also send one.

Claims from public Facebook debates in October 2026. Commenters are identified by initials only, and only when a name was available. Where a response was posted, its record-based points are summarized.

Facebook post · Oct. 8, 2026
"I know why Democrats hate Amendment B… Republicans have a supermajority at the legislature… initiatives are another route. Democrats can use out-of-state money, unions, and advocacy groups to sell tax-increasing agendas to Utahns."
Partly; the record is broader

Votes on B: S.J.R. 2 passed the Senate 21–8 and the House 55–17. The no votes included every Democrat plus 2 Republican senators and 4 Republican representatives (Ballotpedia, March 10, 2025).

Who raises taxes: Democrats last controlled both the Legislature and the governor's office after the 1964 election (Utah History Encyclopedia); the last Democratic governor left office in 1985 (Utah State Capitol). The Legislature has passed at least 9 tax increases or new taxing powers since 2015, among them H.B. 362 (2015 fuel tax and indexing), S.B. 2001 (2019 food tax, repealed after a citizen referendum) and S.B. 169 (2024, 15% MIDA lodging tax). When it rewrote Prop 3 in 2019 it kept the full 0.15% sales tax (Ballotpedia).

The largest recent tax-increase initiative: Our Schools Now (2018) raised over $2 million for a school tax. Top donors were Utah business leaders, including Gail Miller ($250,000), Vivint ($150,000), and Kem Gardner's family partnership, Zions and Karen Huntsman ($100,000 each); its chairman was a Zions Bank executive (disclosures.utah.gov). It ended in a deal with the Legislature.

Outside money: out-of-state groups did fund the 2018 initiatives (KUER, Oct. 15, 2018). Outside money also reaches legislative races; see the outside-money card below.

Commenter · replying to another commenter
"In order for the legislature to pass a bill, an ABSOLUTE MAJORITY of the TOTAL MEMBERSHIP of BOTH HOUSES must vote for it… a citizens initiative is passed by a majority of THOSE VOTING… Despite that it still becomes law even though only a minority of Utahns voted for it."
Right; context added

Right: bills need "the majority of all the members elected to each house" (Utah Const. Art. VI, Sec. 22), 38 of 75 and 15 of 29, and a veto override needs two-thirds of each house (Art. VII, Sec. 8). In Feb. 2018 a cannabis bill (H.B. 197) first failed 36–34 because it "needed 38 votes, a constitutional majority" (KSL).

Context: before any vote, initiative sponsors need signatures from 8% of active voters statewide (140,748 for 2026) and in 26 of 29 Senate districts. A statewide initiative "must be submitted to voters at a regular, general election" (Utah Code 20A-7-203, -208), held in November of even-numbered years (20A-1-102), so it always shares the ballot with a midterm or presidential race. "The governor may not veto a law adopted by the people," but the law takes effect 60 days after the next legislative session, and the Legislature can amend it by its normal majority (Utah Code 20A-7-212).

Commenter · response
"Only 14% of eligible Utah voters participate in odd-year elections… if you get citizen-led legislation on the ballot in an off-year, you only need 7% of eligible voters to side with you… The legislature still requires an absolute majority. Therefore, the standard is higher for them."
Absolute-majority point right; off-year math doesn't apply

Right: the Legislature counts all members elected, absences included; an initiative counts those voting.

Doesn't apply: statewide initiatives go only on the even-year regular general election ballot (Utah Code 20A-7-203, -208; 20A-1-102), so there is no off-year scenario. Using the commenter's own turnout figures, a midterm initiative needs about 22% of eligible voters at a majority and about 26% at 60%; a presidential-year one about 30% and 36%. The turnout figures themselves were not checked.

Prop 2 correction: Prop 2 did not raise a tax. Its fiscal statement showed fees covering about $1.4 million of ongoing costs and a sales-tax exemption costing about $1.6 million (FOX 13, citing the Governor's budget office). Medical cannabis is still exempt from sales tax (Marijuana Policy Project). Prop 3 did raise one: 0.15% statewide.

Commenter
"A yes vote will help to stop the horrendous mistake made in 2018."
Not supported

B applies only to initiatives "subject to a vote that occurs after November 1, 2026" (S.J.R. 2 text, le.utah.gov). It does not reach back. The Legislature already changed all three 2018 initiatives (H.B. 3001, S.B. 96, S.B. 200). Going forward, only Prop 3, which included a tax, would have needed 60%; Prop 4 had no tax. See What voters passed vs. what changed.

Commenter · replying to another commenter
"Ballot initiatives end up getting serious push from outside Utah… 50% is just too low a bar."
Right for 2018; outside money also reaches candidates

2018 (KUER, Oct. 15, 2018): Prop 3 raised nearly $2.3 million, "the vast majority" from The Fairness Project (Washington, D.C.). Prop 4 got more than $500,000 from the Texas-based Action Now Initiative. Prop 2 got more than $150,000 from the D.C.-based Marijuana Policy Project; its opponents, Drug Safe Utah, raised about $766,000, mostly from a handful of wealthy Utahns.

Candidates (disclosures.utah.gov): Meta's PAC, Forge the Future Project, made $270,000 in independent expenditures in one day (June 11, 2026) for two legislative candidates. One New York donor gave $429,500 to Utah politics from 2022 to 2026, including $100,000 to Gov. Cox.

Commenter
"They've also restructured the judiciary last year against the objection of the chief justice and the UT bar association… They've already made ballot initiatives more difficult by requiring a certain number of signatures in 24/29 counties (which ended up sinking their own ballot measure to repeal Prop 4)…"
Mostly right; two details off

Judiciary: confirmed, but this year. S.B. 134 expanded the Supreme Court from 5 to 7 and was signed in January 2026. Chief Justice Matthew Durrant told lawmakers the court had "essentially no backlog," and the Utah State Bar said the bills would "fundamentally remake the state's judicial system" (Salt Lake Tribune, Jan. 31, 2026).

Signatures: the rule uses Senate districts, not counties: 8% in 26 of 29. A county rule (20 of 29) was struck down in Gallivan v. Walker (2002 UT 89).

Prop 4 repeal: right that the district rule sank it. The effort, led by Utah GOP chair Rob Axson, turned in over 200,000 signatures (160,000+ verified); withdrawals in Senate District 15 dropped it below 8% there (Ballotpedia, March 28, 2026). It was declared failed in April (Utah News Dispatch). It was a party initiative, not a Legislature measure.

Commenter · two replies
"If 50.24% of the population decided it needed your house, do they have the right to take it from you? … I don't believe the government should be able to increase also without 100% tax payer sign off."
Opinion; records added

Your house: voters can't take it; the Utah Constitution says "Private property shall not be taken or damaged for public use without just compensation" (Art. I, Sec. 22). Government can, through eminent domain, with no public vote, for uses listed in Utah Code 78B-6-501, including roads "including for access to a development," power lines, pipelines and power-plant sites.

Your taxes: B adds no limit on the Legislature (majority of members elected) or on local governments, which can raise property taxes through Truth in Taxation hearings with no public vote, as Weber County did for its 7.25% increase. It applies only to citizen initiatives.

Commenter · posted on two threads
"I don't know of any citizen voting that requires a SUPER MAJORITY. It wasn't even a thing in the US Congress until they voted, internally, to change their own rules…"
Not supported

Voter supermajorities exist: Arizona's Prop 132 (2022) requires "any initiative that would create a new tax to receive 60% of the vote" and passed (AZFamily). Florida has required 60% for constitutional amendments since 2006; in 2024 its marijuana and abortion amendments won majorities and failed (Axios).

Not only rules: the U.S. Constitution itself requires two-thirds to override a veto, ratify a treaty or convict on impeachment, and two-thirds of Congress plus three-fourths of the states to amend it. The Senate filibuster is a rule, as the commenter said.

Commenter · replying to R.B.
"All they'd have to do is say… 'We'd need to add a penny to everyone's annual tax to make this happen, so you need 60%…' The Utah Supreme Court, which they stacked with loyalists this year… Now they've picked 4 of 7 this year alone, and they even picked loyalists who've never even been judges before."
Court facts confirmed; the 60% trigger works differently

Trigger: 60% applies when "the initiated legislation includes" a tax increase (S.J.R. 2). The Legislature cannot add a tax to an initiative's text before the vote. The pressure point is S.B. 73 (2025): sponsors must describe how an initiative is funded, and the Lt. Governor can reject the description after consulting the Legislative Fiscal Analyst. The 60% is of votes, not signatures.

Court (confirmed): S.B. 134 expanded the court to 7 (Ballotpedia). Justice Hagen resigned in May 2026 after Gov. Cox, Speaker Schultz and President Adams announced an investigation in April; the Utah GOP was campaigning against her retention (Election Law Blog). Chief Justice Durrant retired Aug. 31. Jay Jorgensen and Stephen Dent were confirmed June 17 (25–4, 22–7); neither had been a judge (KUER). Matthew Bell (district judge since 2017) and Michael Menssen (no judicial experience) were nominated Aug. 28 (KUER). Whether any are "loyalists" is a judgment, not a record.

Not checked: "made up their own court," a second justice "up for retention," and the party-messaging claim.

J.T.'s reply to another commenter
"The wording clearly states 'any citizens initiative which includes new taxes or a raise in current taxes.' It would require a constitutional amendment for the legislature to change the wording."
Mostly right; exact text added

The text requires "at least 60% of those voting on the legislation if the initiated legislation includes: the imposition of a new tax; an expansion of an existing tax to include additional items or transactions subject to the tax; an increase in an existing tax rate; or for a property tax, a change to the tax rate that causes the tax rate to decrease less than it would under current law" (2026 amendment booklet, le.utah.gov). Changing it would take another amendment: two-thirds of each house, then a majority of voters (Art. XXIII, Sec. 1). "New tax" is not defined in the text.

Commenter
"Misleading. Amendment B is not for every initiative."
Right

B covers only statewide citizen initiatives that include a tax increase, as S.J.R. 2 defines it. Other initiatives, tax-cut-only initiatives and referendums still need a simple majority. The YES/NO graphic was corrected Oct. 7 (see the dated note).

Commenter
"What I want to see is county-by-county votes on initiatives… As it is Salt Lake County alone can overturn what the other 28 counties vote down."
Not alone; a county rule was struck down

Salt Lake County has about 1.22 million of Utah's 3.54 million people, about 34.5% (USAFacts / U.S. Census, 2025), so it cannot reach 50% or 60% by itself. Utah once required initiative signatures in 20 of 29 counties; the Utah Supreme Court struck that down in Gallivan v. Walker (2002 UT 89), finding it was "diluting the power of urban registered voters and heightening the power of rural registered voters." Today's rule uses Senate districts, which have roughly equal populations.

Commenters · three replies
"I don't trust the initiatives… initiatives need a higher threshold." / "This is a tough one." / "When a minority can VETO a bill that is NOT a democracy."
Opinions; scope and math added

Scope: B raises the bar only for initiatives that include a tax increase; other initiatives and referendums are unchanged. Initiatives already face signature, funding-description (S.B. 73) and post-passage amendment checks. Amendment A is about how amendments are published, not initiative thresholds; it passed 70–0 and 29–0.

Math: under B, 41% of voters could block a tax-increase initiative. Both sides on record: "Allowing 40% of the population to block some of these policies just doesn't seem right" (Utahns Protecting Our Constitution); "If you want to raise your neighbors' taxes, you should have broad support from your neighbors" (Sen. Fillmore and Rep. Kyle). Both in Axios, Oct. 7, 2026.

Commenter
"I would like to see any initiative, whether it's citizen led or representative lead, that drives a penny of increase to the public to require 100% in favor… We are taxed to death."
Opinion; records added

No route to that exists on this ballot. A constitutional rule would have to start in the Legislature with two-thirds of each house (Art. XXIII, Sec. 1); citizens can't put amendments on the ballot. A 100% rule would let a single "no" stop any increase. For balance: the Legislature cut the income tax each year from 2022 to 2026 and passed at least 9 tax increases or new taxing powers since 2015 (see cuts vs. increases).

Follow-up question in the thread
"How many tax increases has the Legislature passed?"
At least 9 since 2015 (not a full count)

No official running total exists. From bills verified on le.utah.gov for this page, 7 raised a tax rate or created a new tax: H.B. 362 (2015, fuel tax plus inflation indexing; House 44–29, Senate 20–8), S.B. 2001 (2019, food tax; repealed Jan. 2020 after a referendum), S.B. 169 (2024, MIDA 15% accommodations tax; Senate 20–4, House 65–2), S.B. 272 (2024, up to 0.5% Salt Lake City sales tax), S.B. 333 (2025, sporting-venue tax tool), S.B. 242 (2026, path to Weber County's 0.20% sales tax) and H.B. 575 (2026, alternative-fuel tax raised while the gas tax was set lower).

2 created new taxing powers: H.B. 562 (2024, UFAIR: energy up to 6%, telecom 3.5%, lodging up to 15%, up to 35 years) and S.B. 233 (2021, MIDA's PIDs may levy property tax).

Most other tools on this page (TIF zones, CRAs, PIDs) redirect existing tax money or let a local body decide, so they are not counted here. The same Legislature also cut the income tax each year from 2022 through 2026. See Tax tools they created and cuts vs. increases.

Commenter · question
"Who is passing all these voter passed tax initiatives??"
Rare, per the record

Ballotpedia counts 28 citizen initiatives on Utah's statewide ballot from 1895 to 2024; from 1952 to 2022, 7 of 23 passed. No citizen initiative has qualified since 2018.

The most recent tax increase voters passed by initiative is Prop 3 (2018), Medicaid expansion with a 0.15% sales tax, at about 53%. That is under 60%, so it would have failed under Amendment B. The Legislature changed it with S.B. 96 (signed Feb. 11, 2019).

Often mixed up with it: Our Schools Now (2018) stopped gathering signatures after a deal with the Legislature (H.B. 293 and H.J.R. 20), so it never reached the ballot. Question 1 (2018, 10¢ gas tax) was a non-binding question the Legislature placed on the ballot; voters rejected it 65.45% to 34.55%. Initiative A (1988) would have capped property taxes and was defeated with 61.3% voting no. (Ballotpedia)

This covers recent history; every initiative back to 1895 has not been checked.

Commenter · question
"If this amendment doesn't pass by 60%, you'll repeal it, right? I mean, 50% + 1 applies here too, right?"
Yes, 50% + 1 applies to B

Every constitutional amendment, B included, takes effect "if a majority of the electors voting thereon shall approve the same" (Utah Const. Art. XXIII, Sec. 1). The 60% rule applies only to statewide citizen initiatives that include a tax increase, not to amendments.

Repeal is different: citizens in Utah cannot put a constitutional amendment on the ballot. A repeal of B would first need "two-thirds of all the members elected to each of the two houses" of the Legislature, then a simple majority of voters (Art. XXIII, Sec. 1).

Commenter · response
"A tax increase is a tax increase. Just because it's on a business… doesn't mean it doesn't affect consumers… I would also vote yes on requiring the same for legislators, but that's not on the ballot."
Right on the record; the rest is opinion

Business taxes: right that the rule doesn't depend on who pays. Under S.J.R. 2, any initiative that includes a new tax, a tax on more items, a higher rate, or a property-tax rate that falls less than current law would needs 60%, business tax or not. Effects on consumers and jobs are an economic argument, not something the records here settle.

Legislators: right, it's not on the ballot. A bill passes with "the majority of all the members elected to each house" (Utah Const. Art. VI, Sec. 22): 38 of 75 in the House, 15 of 29 in the Senate, tax increases included. Examples: H.B. 362 (2015) 44–29 / 20–8; S.B. 2001 (2019) 43–27 / 20–7; H.B. 562 (2024) 51–21 / 25–4. For comparison only, 60% of the 75 House members would be 45 votes.

Commenter · question
"If the Legislature tried to increase the food tax, they could do so by a simple majority… unless it got vetoed, in which case they would need a 60% supermajority to override… and we could gather signatures to put an initiative to remove this tax on the ballot… we would only need 50%, right? What am I missing?"
Mostly right

Right: the Legislature raises taxes by a majority of each house, with or without B. An initiative that only removes a tax is not one of S.J.R. 2's four items, so it would still need a simple majority.

One correction: overriding a veto takes two-thirds of each house, not 60% (Utah Const. Art. VII, Sec. 8).

What's missing: the 2019 food tax increase (S.B. 2001) was stopped by a referendum, not an initiative, and B doesn't change referendums. The Legislature repealed the law itself in January 2020 after the referendum qualified. An initiative that removes a tax can also be changed later by the Legislature, since only government-reform initiatives got the 2024 court's protection. And if a tax-cut initiative replaced the lost money with another tax, it would need 60%. See Words that sound alike.

Commenter · on the YES/NO graphic
"YES on B should say 'tax increase' not 'tax change'; NO on B should say 'The Legislature can only amend initiatives that do not alter or reform government afterward.'"
Partly right; page corrected

Tax increase: right that "tax change" was too broad. Plain tax cuts still need a simple majority. The ballot question says "increase taxes," and S.J.R. 2 covers a new tax, a tax on more items, a higher rate, or a property-tax rate that falls less than current law would. The graphic now says "tax increase, as S.J.R. 2 defines it."

Amending initiatives: partly right. The Utah Supreme Court (July 11, 2024) held the Legislature "can" amend a government-reform initiative with changes that "facilitate or support the reform, or at least do not impair" it, and that changes that do impair it survive only if "narrowly tailored to advance a compelling government interest." So the Legislature can still amend reform initiatives in limited ways, and the ruling does not limit amending other initiatives, such as a tax initiative. The NO column now names that limit.

B.W. · post
"In 2018 we had three [initiatives], and voters passed all three… The Legislature subsequently changed all three of them."
Verified

Prop 2 was replaced by H.B. 3001 (Dec. 3, 2018), Prop 3 changed by S.B. 96 (Feb. 11, 2019), and Prop 4 replaced by S.B. 200 (2020). (NORML; Ballotpedia; KJZZ)

B.W. · post
"Proposition 3 passed with 53.3% of the vote. Under the proposed 60% rule, an initiative like that could win a majority… and still lose."
Verified

Prop 3 included a 0.15% sales tax and passed with 53% (Ballotpedia; Salt Lake Tribune, Nov. 7, 2018). Because it included a tax, it would have needed 60% under S.J.R. 2.

B.W. · post
"The Utah Supreme Court… said… when citizens use an initiative to reform their government, the Legislature does not have unlimited power to simply undo that reform."
Verified

Unanimous ruling, July 11, 2024. Justice Paige Petersen: "When Utahns exercise their right to reform the government through a citizen initiative, their exercise of these rights is protected from government infringement." (KJZZ)

B.W. · post
"Amendment D… was ultimately blocked from taking effect because constitutional requirements had not been properly followed."
Verified

Voided for failure to publish newspaper notice, and the court also found the ballot language misleading (FOX 13, Oct. 24, 2024). That newspaper rule is what Amendment A would change.

B.W. · post
"…a project near Price involving hundreds of small nuclear reactors."
Unverified

No primary record reviewed for this page. Not used as a finding.

A.B. · comment
"If a ballot initiative has an element that could be considered a tax, it will need the higher threshold… All the recent ballot initiatives that have passed have elements that could be argued to contain a tax."
Partly true

Supported: S.J.R. 2 uses "includes," so one tax element puts the whole initiative at 60%.

Not supported: "all recent initiatives." Prop 4 (2018, redistricting) had no tax. Non-tax initiatives keep the simple majority.

S.M. · response
"Really everything is tied to a tax, so if they put that word in at all, it changes it."
Verified (as to funding)

Every statewide initiative gets an official cost estimate (vote.utah.gov). If citizens include a tax to pay for their own initiative, it needs 60% (S.J.R. 2). If they leave the funding out, the Legislature decides whether to fund it. Prop 3 funded itself with a sales tax.

Commenter · comment
"Two things can be true. One can oppose MIDA and PIDs… and also support Amendment B. Two separate issues."
Partly true

They are separate votes. The link: B does not change MIDA, UIPA or PID decisions, which had no public vote, but a citizen initiative making data centers pay the standard 6% energy tax instead of 0.5% (MIDA–Box Elder interlocal, §6(a)) would need 60%.

Commenter · comment
"Any increase or any new tax should have a higher margin to be passed. This amendment protects YOUR wallet."
Partly true

B adds a higher margin only for citizen initiatives. Increases by the Legislature (H.B. 362, 2015 fuel tax; S.B. 2001, 2019 food tax), counties (Weber County 7.25%, 2024), districts and PID boards keep their current rules.

Commenter · comment
"The only people who would vote no on Amendment B are the people who want to raise my taxes."
Not supported

A NO vote keeps the current rule; it does not raise any tax. In 2019–20 it was citizens' referendum signatures (152,000) that led to repeal of a legislative food-tax increase (Ballotpedia).

News page · post
"Traditional bills face months of strict legislative vetting, while citizen initiatives bypass this policy-filtering process."
Partly true

Initiatives don't go through committees, but they do go through a legal review, an official cost estimate, 7 public hearings and ~140,000 verified signatures, and the Legislature can amend them afterward, within the limits the Utah Supreme Court set in 2024 for government-reform initiatives (vote.utah.gov; S.B. 96; League of Women Voters v. Utah Legislature).

News page · post
"Lawmakers only need a simple majority to raise taxes… Medicaid expansion would have failed under this rule."
Verified

Both statements match the record (Utah Const. Art. VI; Ballotpedia on Prop 3).

J.K. · comment
Part D does not reach ordinary tax cuts, because the Truth in Taxation certified rate falls as values rise.
Verified correction

Accepted. Earlier Hive graphics that described Part D as covering "a tax cut" are being corrected. The undefined phrase "current law" remains an open question.

Commenter · comment
"Wildlife initiatives already need 60%."
Partly true

The supermajority for wildlife initiatives exists, but it is two-thirds, not 60% (Utah Const. Art. VI).

Commenter · comment
"The Tax Commission denied 39 tax increases last year."
Partly true

Reported figure: 35 entities, $49.87M denied in 2025 under S.B. 29 / S.B. 202 rules. Those were process denials, not public votes.

Commenter · comment
"Harder for people to raise your taxes = good. Vote yes."
Partly true

B makes it harder only for citizens using a statewide initiative (S.J.R. 2). The Legislature (H.B. 362, 2015 fuel tax; S.B. 2001, 2019 food tax), Weber County (7.25%, 2024) and Weber Fire District (23.58% levy) raise taxes without a public vote, and B changes none of that.

Commenter · comment
"Data centers… that's a local county issue, not a state issue."
Not supported

The Stratos and Tooele data center terms come from MIDA and UIPA, state authorities created by state law with state-appointed boards (Utah Code Title 63H; MIDA–Box Elder interlocal §6(a); UIPA project area plan). Changing that law takes the Legislature or a statewide initiative.

Unverified in the same comment: "data centers are a 70/30 issue." No poll was found to support or contradict it.

S.M. · response
"What about lowering taxes?"
Verified (as explained)

A plain tax cut still needs a simple majority. A cut paired with a new tax (swap), a loophole closing, a "same rate for everyone" measure, or a property-tax rate held steady needs 60%, because the initiative "includes" one of S.J.R. 2's items A–D. Try it in Test an initiative.

Commenter · post
"The Legislature is not imposing the same 60% requirement on itself… Under that system, 59% of Utah voters could vote YES and 41% could vote NO — and the 41% wins."
Verified

The Legislature passes tax laws by a majority of each house, and S.J.R. 2 does not change that. Under a 60% rule, a 59% yes vote fails. Utah Const. Art. VI, Sec. 1 places legislative power in the Legislature and in the people through initiatives and referenda.

Commenter · post
"Medicaid expansion and medical marijuana… Both passed with roughly 53% of the vote."
Verified

Prop 2 (medical cannabis) and Prop 3 (Medicaid) each passed with 53% in 2018 (NORML; Ballotpedia). Prop 3 included a 0.15% sales tax, so it would have needed 60% under B.

Not settled for Prop 2: KSL and Axios report medical cannabis would also have failed under 60%. Prop 2's own fiscal estimate shows it created fees (about $1.4M a year) and a sales-tax exemption, not a new tax (vote.utah.gov, Medical Cannabis Act files). Whether fees count as a "tax" under S.J.R. 2 is not stated in its text.

Commenter · post
"It did pass largely along party lines but there were a lot of Republicans who voted against this."
Partly true

All 76 yes votes were Republicans. Six Republicans voted no (2 in the Senate, 4 in the House), along with 19 Democrats (Ballotpedia, March 10, 2025). "Party lines" fits; "a lot" of Republican no votes means 6 of the 82 Republicans who voted.

Commenter · post
"Voters considering an initiative can do NONE of that… We get two choices: YES. Or NO."
Partly true

Supported: at the ballot, voters cannot amend an initiative, and there is no committee or veto step. Also on the record: before the ballot, initiatives go through a legal review, an official cost estimate and 7 public hearings, and after they pass the Legislature can amend them (S.B. 96 changed Prop 3 within three months).

Commenter · post
"Utah courts have even described the people, when exercising that power, as a legislative body 'coequal in power' with the Legislature."
Unverified wording

The July 11, 2024 Utah Supreme Court ruling protected reform initiatives from unlimited repeal (KJZZ). The exact phrase "coequal in power" and the case it comes from were not confirmed for this page.

What voters don't decide at all

Neither amendment changes these. Each one is documented on another Hive page.

DecisionWho decidedPublic vote?Hive file
$5.267 billion in PID bonds statewide (as of Aug. 7, 2026; State Auditor Tina Cannon). Created under S.B. 228 (2019).PID boards, created by cities and countiesNoPIDS-Utah · Who holds the risk
H.B. 422 (2026): PID board conflict disclosures and a dissolution process. Passed House 66–1; Senate struck enacting clause March 6, 2026.Legislaturen/aBill-Tracker
MIDA Stratos data centers: 0.5% energy tax vs. 6% for others (interlocal §6(a))MIDA board, Box Elder CountyNoMIDA disclosures · Unelected-Power
UIPA Tooele Valley: 75% of new property tax, up to 40 years (~$51.6M)UIPA board, Tooele CountyNoCounting the Jobs
Alpine School District: $201M lease revenue bonds after S.B. 188 (2025); H.B. 332 (2026) to require a vote diedSchool board, LegislatureNoBill-Tracker
Weber County 0.20% sales taxCounty CommissionNoCASE 2026-STAX-01
Weber County 7.25% property-tax increase (2024), after a Truth in Taxation hearingCounty CommissionNo (hearing held)Tax increases since 2019
Weber Fire District 23.58% levy increaseDistrict boardNoWeber Fire District growth
West Haven 6% energy taxCity CouncilNoWest Haven energy tax
Fuel tax +5¢/gal (H.B. 362, 2015)LegislatureNo—
Income tax cut, 4.95% to 4.45% (2022–2026, $1.5B+)LegislatureNo—

For balance: Weber County's own commission did not raise its base county rate for 2025 or 2026; the Truth in Taxation hearing for the 2024 increase was held as required.

Taxes and tax tools the Legislature created

Amendment B sets a 60% bar for citizen initiatives. These are the taxes and tax tools the Legislature itself created or expanded. Each one passed by a simple majority of each house, and in none of them do voters approve the final tax or zone.

The full count: 62 bills from 2015 to 2026 that changed state taxes or fees or gave taxing authority to local bodies, each with its status, fiscal note and sources, are in our Taxation repo: Utah's Tax Changes: 62 Bills in Our 2015–2026 Inventory.

Some of these tools come with checks. Some need a review committee or a participation agreement with the affected taxing entities. HOPZ needs a public notice. Many are bonded for decades. Each card says what the record shows.

The short version

TIF (tax increment financing) is the tool most of these share. The value of an area is frozen at a "base year," and the new property or sales tax collected as the area grows goes to the project instead of to schools, the county, cities and special districts for up to 25 to 45 years. A PID is different: it is its own government that bills property owners inside it directly.

How close were the votes?

The closer chamber's vote for each law, as a share of yes and no votes cast. The gold dashed line marks 60%, the bar Amendment B would set for citizen tax initiatives.

H.B. 362 (2015) fuel tax · House 44–29
44 of 75 House members = 58.7% of the full House
S.B. 2001 (2019) tax restructuring, incl. food tax · House 43–27
43 of 75 = 57.3% of the full House · later repealed after a referendum petition
S.B. 217 (2021) HTRZ · Senate 19–9
H.B. 562 (2024) Fairpark district (UFAIR) · House 51–21
S.B. 272 (2024) Capital City 0.5% sales tax · House 50–20
S.B. 268 (2024) First Home Investment Zone · House 55–18
S.B. 169 (2024) MIDA 15% accommodations tax · Senate 20–4
S.B. 234 (2018) Inland Port Authority · House 61–11

Sources: bill status pages, le.utah.gov. The comparison is not exact: Amendment B counts voters, while a bill needs a majority of all members of each house (38 of 75 House, 15 of 29 Senate).

Every tool, by type

2007 · S.B. 232 · Killpack / Dee
MIDA (Military Installation Development Authority)

As enacted, MIDA may "receive and use up to 75% of tax increment for up to 25 years" and issue bonds. Later bills added more powers (see S.B. 233 and S.B. 169 below).

Public vote: No. MIDA's board decides. Unelected-Power

2005 · Utah Code 63N-2-104 · bill number not yet confirmed
EDTIF / REDTIF tax credits

A refundable state tax credit for companies, paid only after they perform. It is worth up to 30% of the new state revenue a project brings in, and up to 50% under the rural version (REDTIF). Awards are approved by the GO Utah board.

Public vote: No. For balance, the credit is post-performance: nothing is paid in advance.

2015 · H.B. 362 · Rep. Johnny Anderson / Sen. Alvin Jackson
Fuel tax increase

Changed motor and special fuel taxes to raise transportation money. House 44–29, Senate 20–8. Signed March 27, 2015.

Public vote: No.

2016 · Title 17C recodified (Laws of Utah 2016, ch. 350) · bill number not yet confirmed
CRA (Community Reinvestment Area), formerly RDA

A city's or county's own TIF tool. The project area plan and the share of increment taken must be approved by the agency board and the local taxing entities. Usually runs 20 to 25 years.

Public vote: No. Taxing entities' boards approve. Amended again in 2018 by H.B. 15 (Handy / Harper).

2018 · S.B. 234 · Sen. Jerry Stevenson / Rep. Francis Gibson
UIPA (Utah Inland Port Authority)

As passed, the authority could "receive up to 100% of the property tax differential for up to 25 years, as determined by the board." Later bills changed the terms; the Tooele Valley project area takes 75%. Senate 23–4, House 61–11. Signed March 16, 2018.

Public vote: No. Counting the Jobs

2018 · Transportation Reinvestment Zone · bill number not yet confirmed
TRZ (Transportation Reinvestment Zone)

Lets governments capture tax increment to pay for transportation projects. Folded into the 2026 investment-zones chapter by S.B. 39.

Public vote: No.

2019 · S.B. 228 · Sen. Dan McCay / Rep. Jim Dunnigan
PIDs (Public Infrastructure Districts)

A development can form its own government, issue bonds and bill property owners inside it. Senate 26–0, House 66–1. Signed April 1, 2019. Statewide: $5.267 billion in PID bonds (State Auditor Tina Cannon, Aug. 7, 2026). S.B. 179 (2020, McCay) let MIDA create PIDs.

Public vote: No. Cities and counties create them; early boards are usually developer-appointed. PIDS-Utah

2019 (special session) · S.B. 2001 · Sen. Lyle Hillyard / Rep. Francis Gibson
Tax restructuring, including a higher food tax

Senate 20–7, House 43–27, signed Dec. 18, 2019. Repealed after a citizen referendum petition gathered about 152,000 signatures.

Public vote: Not on the bill itself. Citizens used a referendum to stop it.

2021 · S.B. 233 · Sen. Jerry Stevenson / Rep. Val Peterson
MIDA's PIDs get the power to levy property tax

MIDA's subsidiary PIDs may levy property taxes directly. Also added a conflict-of-interest exception and open-meetings and records exceptions. Senate 27–0, House 67–1. Signed March 22, 2021.

Public vote: No.

2021 · S.B. 217 · Sen. Wayne Harper / Rep. Stephen Handy
HTRZ (Housing and Transit Reinvestment Zone)

Captures up to 80% of the new tax above the base year near transit stations, for up to 25 years within a 45-year window, and "compels participation by other property taxing entities" (GO Utah 2024 chart). Senate 19–9, House 57–10. Signed March 22, 2021. Amended by S.B. 140 (2022, Harper).

Public vote: No. A state HTRZ committee approves.

2024 · S.B. 268 · Sen. Wayne Harper / Rep. Calvin Musselman
FHIZ (First Home Investment Zone)

Captures up to 60% of each taxing entity's increment for up to 25 years within a 45-year window. Senate 22–4, House 55–18. Signed March 21, 2024.

Public vote: No. The HTRZ committee approves.

2024 · S.B. 168 · Sen. Lincoln Fillmore / Rep. Stephen Whyte
HOPZ (Home Ownership Promotion Zone)

Created in S.B. 168, "Affordable Building Amendments." Captures up to 60% of each taxing entity's increment for up to 15 years. The city council designates the zone by resolution. Senate 25–0, House 68–1. Signed March 19, 2024.

Public vote: No. A class A public notice and HTRZ committee approval are required. Sen. Fillmore is also the primary sponsor of S.J.R. 2 (Amendment B).

2024 · H.B. 13 · Rep. Jim Dunnigan / Sen. Kirk Cullimore
IFD (Infrastructure Financing District)

Special assessment bonds for infrastructure, with terms of up to 30 years. House 74–0, Senate 24–3. Signed March 19, 2024.

Public vote: No. Property owners or developers petition, through the city's normal process.

2024 · H.B. 562 · Rep. Ryan Wilcox / Sen. Lincoln Fillmore
UFAIR (Utah Fairpark Area Investment and Restoration District)

A new district for the Fairpark and stadium area. It can levy an energy sales and use tax of up to 6%, a telecom tax of up to 3.5%, and an accommodations tax of up to 15%. It can also collect enhanced property tax revenue for up to 35 years. House 51–21, Senate 25–4. Signed March 19, 2024.

Public vote: No. Sen. Fillmore was the Senate sponsor.

2024 · S.B. 272 · Sen. Dan McCay / Rep. Jon Hawkins
Capital City Revitalization Zone: up to 0.5% sales tax

Lets Salt Lake City levy a sales tax of up to 0.5% for the Delta Center and downtown district. Senate 21–7, House 50–20. Signed March 19, 2024. The city council later approved the zone.

Public vote: No.

2024 · S.B. 169 · Sen. Jerry Stevenson / Rep. Val Peterson
MIDA 15% accommodations tax

Added a 15% accommodations tax with no end date. Senate 20–4, House 65–2. Signed March 21, 2024.

Public vote: No.

2025 · S.B. 26 · Sen. Wayne Harper / Rep. Jim Dunnigan
Convention Center Reinvestment Zone (Salt Palace)

Allows 100% of local and county tax increments and 50% of the state sales tax increment for 30 years, to repay Salt Palace bonds (KSL). Rep. Dunnigan said it "wouldn't raise city, county or state taxes." Floor votes not yet read.

Public vote: No.

2025 · S.B. 333 · Sen. Jerry Stevenson
Sporting-venue tax vehicle

A standalone tax tool for sporting venues. It is being used in Summit County's proposed Impacted Communities Tax. Floor votes are in the Hive case file.

Public vote: No. Bill-Tracker

2025 · S.B. 316 · Sen. Jerry Stevenson
MIDA may spend project money outside the project area

Let MIDA review its own environmental impact and spend project revenue outside the project area. Not a new tax, but it widens where the captured money can go.

Public vote: No.

2026 · S.B. 39 · Sen. Wayne Harper / Rep. Stephen Whyte
All the investment zones moved into one chapter

Moved HTRZ, FHIZ, HOPZ, both convention center zones, the Capital City zone and TRZ into one chapter of code (63N-23). Effective May 6, 2026.

2026 · H.B. 507 · Rep. Calvin Roberts / Sen. Kirk Cullimore
RSDZ created; four zone types closed to new zones after 2027

Creates the Regionally Significant Development Zone (RSDZ), which can capture property tax increment. No new HTRZ, FHIZ, convention center zone or HOPZ "may … be created after January 1, 2028"; existing zones keep running. Also creates an optional County Energy Excise Tax (details not yet read), bars local incentives for large data centers with limited exceptions, and requires PID costs to be disclosed when a home is sold.

For balance: the PID disclosure and the data center limit are new protections.

2026 · S.B. 206 · Sen. Wayne Harper / Rep. R. Neil Walter
New TIF reporting system (STATS)

Creates a statewide reporting system for tax increment. The final version lets a TIF entity disclose "within 30 days after" its authorization meeting; an earlier draft required disclosure before.

2026 · S.B. 242 · Sen. Wayne Harper / Rep. Kay Christofferson
The path to Weber County's 0.20% sales tax

Section 9 of this transportation bill amended Utah Code 59-12-2220. Weber County used it to adopt the "5th 5th" 0.20% sales tax, about $13.1 million a year, effective Oct. 1, 2026.

Public vote: No. The County Commission voted. CASE 2026-STAX-01

2026 · H.B. 575 · Rep. Calvin Roberts / Sen. Brady Brammer
Gas tax cut, alternative-fuel tax raised

Gas tax was set to a flat $0.319 a gallon for July 1 to Dec. 31, 2026, while the tax on CNG, LNG and hydrogen rose from a 16.5¢ cap to 21.2¢.

Public vote: No.

For balance: in the same years the Legislature cut the income tax from 4.95% to 4.45% (2022–2026). Items marked "not yet confirmed" will be updated once the bill is found. Taxation for Beginners explains each tool in more depth.

Map: where these decisions were made

Tap a marker for the record. Locations are approximate centers.

Who's connected to the record

Rep. Anthony Loubet

Primary sponsor of H.J.R. 10 (2025), Amendment A.

Sen. Lincoln Fillmore

Primary sponsor of S.J.R. 2 (2025), Amendment B. Also listed as Chairman of Taxpayer Shield PAC, which is backing the amendment. Primary sponsor of S.B. 168 (2024), which created Home Ownership Promotion Zones, and Senate sponsor of H.B. 562 (2024), the Fairpark district (see Tax tools they created). The Utah Taxpayers Association PAC gave his campaign $6,500 (2023–2026).

Amendment B · Bill-Tracker

Taxpayer Shield PAC

Backing Amendment B (Axios, Oct. 7, 2026). Registered Dec. 1, 2025, Provo. State filing lists Sen. Lincoln Fillmore as Chairman, Russell "Rusty" Cannon (president, Utah Credit Unions Association) as Vice-Chairman, Brian K. Chapman as Executive Director and Treasurer, and Howard Headlee and William "Billy" Hesterman as board members. Money reported (state export downloaded Oct. 7, 2026, five transactions, all in the Primary report): one $2,000 contribution marked as a loan from Brian Chapman, the PAC's treasurer (April 18, 2026); $1,812.66 spent: $1,050 to UTGOP for advertising, $737.66 to BIVIO Resources for supplies and advertising, and $25 to BCR Political for "Association Expense" (Chapman's firm, per the filing's email domain). The export shows no Amendment B spending yet.

Sources: Taxpayer Shield PAC Statement of Organization and transaction export (DEX), disclosures.utah.gov (folder 1423862).

Utah Taxpayers Association PAC

Named with Taxpayer Shield PAC as backing Amendment B (Axios, Oct. 7, 2026). Registered Dec. 22, 2008, affiliated with the Utah Taxpayers Association; President and treasurer Billy Hesterman (also a Taxpayer Shield board member), VP Malah Armstrong. Money reported, Nov. 2021 to Oct. 7, 2026 (six state exports): $56,135.96 in, $57,125 out. About 38% of what came in was from the association itself ($16,547 in 2023, $5,000 in 2024). The rest came from companies and trade groups, including Rocky Mountain Power, Intermountain Power, Dominion Energy, Enbridge, Chevron, Merit Medical, Maverik, Deer Valley Resort Co. and banks and credit unions. No individual donors are listed.

Given to the amendment sponsors: Sen. Lincoln Fillmore $6,500; Rep. Anthony Loubet $500; Rep. Jason Kyle $200. To sponsors of tax tools on this page: Sen. Dan McCay $3,000; Sen. Kirk Cullimore $1,500; Rep. Ryan Wilcox $1,500; Sen. Wayne Harper $1,000; Rep. Jim Dunnigan $600; Rep. Jon Hawkins $200. Gov. Spencer Cox's campaign received $1,875. The exports show no money to or from Taxpayer Shield PAC and no Amendment B spending.

Sources: Utah Taxpayers Association PAC Statement of Organization and transaction exports (DEX, 2021–2026), disclosures.utah.gov, downloaded Oct. 7, 2026.

Sen. Wayne Harper

Primary sponsor of S.B. 217 (2021, HTRZ), S.B. 268 (2024, First Home Investment Zones), S.B. 26 (2025, Convention Center Reinvestment Zone), and S.B. 39, S.B. 206 and S.B. 242 (2026).

Utah Senators · Bill-Tracker

Sen. Jerry Stevenson

Primary sponsor of S.B. 234 (2018, Inland Port Authority) and of MIDA bills S.B. 233 (2021), S.B. 169 (2024) and S.B. 316 (2025), plus S.B. 333 (2025). MIDA's Vice Chair.

Profile

Rep. Jason B. Kyle

House sponsor of S.J.R. 2. Huntsville (Ogden Valley).

candidates2026

Justice Paige Petersen

Wrote the July 11, 2024 opinion on the Prop 4 repeal.

Then-Justice Diana Hagen

Wrote the Oct. 24, 2024 Amendment D opinion on the newspaper Publication Clause.

Judge Laura Scott

District judge who voided 2024 Amendment A on Oct. 9, 2024.

State Auditor Tina Cannon

Source of the $5.267B statewide PID bond figure (Aug. 7, 2026).

PIDS-Utah

Sen. Dan McCay

Primary sponsor of S.B. 228 (2019), the Public Infrastructure District Act, S.B. 179 (2020) and S.B. 272 (2024, Capital City 0.5% sales tax); Senate sponsor of H.B. 422 (2026) and H.B. 481 (2025).

PIDS-Utah

Questions to ask, and whom to ask

The collective questions

Initiative, referendum, amendment: words that sound alike, but aren't

Initiatives, referendums, amendments and bills all end up as "votes," but they start in different places and need different numbers to pass. Amendment B changes only one row.

Bill (statute)

An ordinary law.

Who starts it
A legislator
How it's decided
Both houses vote, then the governor signs or vetoes
Vote needed
Majority of each house
Does Amendment B change it?
No
Can the Legislature change it later?
Yes, by another bill

Veto override

Passing a bill again after the governor rejects it.

Who starts it
The Legislature
How it's decided
Both houses vote again
Vote needed
Two-thirds of each house (Utah Const. Art. VII, Sec. 8)
Does Amendment B change it?
No
Can the Legislature change it later?
—

Citizen initiative

A new law written by citizens.

Who starts it
Citizens
How it's decided
Signatures from 8% of active voters in 26 of 29 Senate districts (about 140,000), then a statewide vote
Vote needed
Simple majority today. 60% if B passes and it includes a tax increase as S.J.R. 2 defines it. Wildlife initiatives: two-thirds.
Does Amendment B change it?
YES. This is the only one it changes.
Can the Legislature change it later?
Yes. Since July 2024, a change that impairs a government-reform initiative must be narrowly tailored to a compelling government interest.

Referendum

Citizens challenge a law the Legislature just passed.

Who starts it
Citizens
How it's decided
Signatures from 8% of active voters statewide and in 15 of 29 Senate districts, filed within 40 days after the session; then a statewide vote
Vote needed
Simple majority
Does Amendment B change it?
No
Can the Legislature change it later?
Yes. In January 2020 the Legislature repealed its own 2019 tax law (S.B. 2001), including the higher food tax, after a referendum qualified.

Constitutional amendment

A change to the Utah Constitution. Amendments A and B are these.

Who starts it
Only the Legislature
How it's decided
Two-thirds of each house puts it on the ballot; then a statewide vote
Vote needed
Simple majority of voters
Does Amendment B change it?
B is one
Can the Legislature change it later?
Only with another amendment and another statewide vote

Sources: vote.utah.gov, "Instructions for a Statewide Initiative" and "Instructions for a Statewide Referendum"; Utah Const. Art. VI, Art. VII Sec. 8, Art. XXIII; S.J.R. 2 (2025); League of Women Voters v. Utah Legislature (July 11, 2024).

Every tool, and who gets to use it

Tools voters and citizens have

  • Statewide initiative: write a new law and put it to a vote. The only tool Amendment B changes.
  • Statewide referendum: challenge a law the Legislature just passed. Majority vote.
  • Local initiative and referendum: the same tools for city and county laws, with signature counts based on local voters. Amendment B covers statewide initiatives only.
  • Voting on constitutional amendments: every amendment, including A and B, needs voter approval.
  • Bond elections: general obligation bonds go to voters. Lease revenue bonds and PID bonds do not.
  • Truth in Taxation hearings: residents can speak before a property-tax increase. It's a hearing, not a vote.

Tools the Legislature and local governments have

  • Pass a bill: majority of each house, including tax increases.
  • Override a veto: two-thirds of each house.
  • Propose a constitutional amendment: two-thirds of each house, then voters decide.
  • Call itself into special session: two-thirds of each house for a "persistent fiscal crisis, war, natural disaster, or emergency in the affairs of the state" (2018 amendment; used Aug. 2024).
  • Amend or repeal an initiative afterward: by majority, with the 2024 limit for government-reform initiatives.
  • Repeal its own law before a referendum vote: as with the 2019 tax law in January 2020.
  • Local governments: raise property tax after a Truth in Taxation hearing, adopt some sales taxes by council or commission vote, and create PIDs, CRAs and other zones (see Tax tools).

Sources: vote.utah.gov; Utah Const. Art. VII Sec. 8, Art. XXIII; KUER, April 22, 2025, and Utah News Dispatch, Aug. 2024, on special sessions; CASE 2026-STAX-01 (Weber County 0.20% sales tax).

How each tool has been used in Utah, and why that route

Real examples from the record. "Why this route" uses the reasons stated at the time; where no reason was stated, it explains what the rules required.

Bill

H.B. 362 (2015): fuel tax increase

What happened
Passed House 44–29, Senate 20–8; signed March 27, 2015.
Why this route
Raising a tax is the Legislature's own power, so it only needed a majority of each house. The bill's title was "Transportation Infrastructure Funding."

le.utah.gov

Veto override

H.B. 11 (2022): transgender students in school sports

What happened
Gov. Cox vetoed it; the Legislature met in a veto override session on March 25, 2022 and overrode it, House 56–18, Senate 21–8.
Why this route
An override was the only way to make it law after the veto. Reported reasons for the veto included concern for transgender students' welfare and legal costs for school districts.

le.utah.gov, 2022 Veto Override Session; AP via 10News, March 25, 2022

Citizen initiative

Props 2, 3 and 4 (2018): medical cannabis, Medicaid expansion, independent redistricting

What happened
All three passed: Prop 2 about 53%, Prop 3 about 53%, Prop 4 50.34%.
Why this route
Supporters wrote these laws themselves and took them straight to voters instead of waiting for the Legislature to pass them.

vote.utah.gov canvass; Ballotpedia

Legislature amends an initiative

Prop 2 → H.B. 3001 (Dec. 3, 2018); Prop 3 → S.B. 96 (Feb. 2019); Prop 4 → S.B. 200 (2020)

What happened
Prop 2 was replaced in a special session four weeks after the vote (Senate 22–4). Prop 3 was changed in the next session.
Why this route
Prop 2: supporters and opponents agreed in October 2018 to a compromise law that would pass "regardless of the outcome" (Marijuana Policy Project, via KUTV). Prop 3: the stated reason was cost; Sen. Allen Christensen said the sales tax would raise $88 million in year one against $105 million needed (KSL). Prop 4: the Utah Supreme Court ruled in 2024 that government-reform initiatives are protected from unlimited repeal.

KUTV, Dec. 3, 2018; KSL, Jan. 2019; KJZZ

Referendum

S.B. 2001 (2019): tax restructuring, including a higher food tax

What happened
Passed in a December 2019 special session. A referendum gathered enough signatures; the Legislature repealed the law itself in January 2020, before the vote.
Why this route
The law had already passed, so citizens used a referendum, the tool for challenging a new law, instead of an initiative.

le.utah.gov; KSL, Jan. 28, 2020

Referendum

H.B. 267 (2025): ban on public-employee collective bargaining

What happened
Campaign reported more than 320,000 signers. The Legislature repealed the law in a special session on Dec. 9, 2025 (House 60–9, Senate 26–1) instead of facing a November 2026 vote.
Why this route
Primary sponsor Rep. Jordan Teuscher said the bill "has been overshadowed by misinformation and unnecessary division" and the repeal would "lower the temperature."

Ballotpedia News, Dec. 11, 2025; KPCW

Constitutional amendment

2018 Amendment C: lets the Legislature call itself into special session

What happened
Passed with about 63% of the vote; took effect Jan. 1, 2019.
Why this route
Changing the balance between the Legislature and the governor required changing the Constitution. Then-Speaker Brad Wilson said it put "an equal branch of government on equal footing"; Gov. Herbert opposed it, warning lawmakers "can define 'emergency' themselves."

KUER, Nov. 23, 2018

Special session the Legislature called itself

August 2024: placing 2024 Amendment D on the ballot

What happened
Two-thirds of each house agreed to convene, using the 2018 Amendment C power. Amendment D was later voided by the Utah Supreme Court.
Why this route
The session came after the July 2024 Prop 4 ruling limited the Legislature's power over reform initiatives; an amendment was the route to change that limit.

Utah News Dispatch, Aug. 2024; FOX 13

Bond election

Weber County jail bond, 2023

What happened
Voters turned down a $98 million general obligation bond.
Why this route
General obligation bonds must go to voters. For contrast: Alpine School District issued $201 million in lease revenue bonds in 2025 with no vote, after S.B. 188.

CASE 2026-STAX-01; Bill-Tracker

Truth in Taxation hearing

Weber County 7.25% property-tax increase (for 2024)

What happened
Hearing held Nov. 28, 2023; the commission adopted the increase. No public vote.
Why this route
A property-tax increase above the certified rate requires notice and a hearing, not an election. Coverage at the time described it as about $3.9 million for worker pay and inflation.

Weber County Commission minutes; KSL NewsRadio, Oct. 25, 2023

Local sales tax by commission vote

Weber County 0.20% "5th 5th" sales tax (2026)

What happened
Adopted unanimously by the County Commission; about $13.1 million a year, effective Oct. 1, 2026.
Why this route
State law (amended by S.B. 242, 2026) lets the county adopt it by vote. Commissioner Gage Froerer called it "an alternative to relying solely on property taxes."

Weber County, July 1, 2026 release; CASE 2026-STAX-01

Local initiative and local referendum examples are being added.

The numbers, side by side

Simple majority (more than half of votes cast)
50% + 1
Bills, referendums, constitutional amendments at the ballot, most initiatives
Amendment B's bar
60%
Only citizen initiatives that include a tax increase
Supermajority
Veto overrides; putting an amendment on the ballot; wildlife initiatives

Words to know

Tap a card to flip it.

Publication Clausetap to define
The part of Article XXIII, Sec. 1 that says how proposed amendments must be published before the vote. Amendment A rewrites it.
Statutetap to define
An ordinary law passed by the Legislature and signed by the governor. Easier to change than the Constitution.
Initiativetap to define
A law proposed by citizens and adopted by voters.
Referendumtap to define
A citizen challenge to a law already passed, put to voters by petition.
Voidedtap to define
Ruled invalid by a court, so the votes do not take effect.
PIDtap to define
Public Infrastructure District: a district that can levy assessments and issue bonds inside its boundary.
Truth in Taxationtap to define
Utah's process: when values rise, the property-tax rate falls automatically unless the taxing body holds a public hearing to keep more revenue. No public vote.
Tax increment (TIF)tap to define
New property tax from rising values inside a project area, redirected to that project instead of the usual taxing bodies.
Class A noticetap to define
Utah's standard public notice: posted on the Utah Public Notice Website, on the agency's website, and in a public place. No newspaper required.
Veto overridetap to define
When the Legislature passes a bill again after the governor rejects it. Takes two-thirds of each house in Utah.
Supermajoritytap to define
Any required vote higher than a simple majority, such as 60% or two-thirds.
Government-reform initiativetap to define
An initiative that changes how government works, like Prop 4's redistricting commission. Since 2024, the Legislature can't impair one without a compelling reason.
Sources (click to open)