Summit County mobilizes ahead of Utah Legislature session over taxes

Summit County officials convened a legislative working group on Jan. 16 to prepare for the Utah Legislature’s 2026 general session, which begins Jan. 20 and runs through March 6. Deputy County Manager Janna Young will lead the county effort, steering coordination with municipalities and local nonprofits as lawmakers consider bills that could reshape property taxes, housing affordability, childcare incentives and energy policy.

The county is prioritizing cost-of-living pressures that directly touch Summit residents: rising housing costs, volatile gas prices, limited childcare availability and property tax concerns. County staff are watching a rumored proposal that would shift more of the property tax burden onto second homeowners and businesses. Officials say the change matters because existing state discounting policies can move tax responsibility among different classes of taxpayers, potentially raising bills for permanent residents and altering the local tax base.

One local priority the county is actively supporting is expanded business tax credits for employers who build on-site childcare facilities. The proposal, sponsored in the Legislature by Representative Jason Thompson, has drawn collaboration among the county, municipal governments and nonprofit providers as a tool to increase childcare capacity and help workers remain in local jobs.

Energy legislation is also on the county’s radar, reflecting concerns about fuel costs and the economic effects of state energy policy on mountain communities that rely on tourism and small business. At the same time, a bill from Representative Tiara Auxier that would change how preliminary municipalities operate has prompted focused attention in Summit County. Local officials note the measure has special relevance here after several recent developer-driven incorporation attempts, including Dakota Pacific’s Kimball Junction proposal, which raised questions about the balance between development interests and local planning authority.

County leaders are also prepared to oppose bills they view as preempting local land-use control, a stance they have communicated in preliminary briefings. Young will provide weekly updates to the Summit County Council during the legislative session so elected officials and residents can track shifting proposals and potential outcomes.

For Summit County residents, the session could determine whether tax burdens shift away from full-time homeowners or onto businesses and second-home owners, how quickly employer-supported childcare expands, and whether municipalities retain existing tools to manage growth. Expect the county to remain engaged in negotiation and outreach through the session and to report developments to the council as bills move through committees and floor votes.