Utah 2026 General Election — Tax-Related Ballot Questions by County
When Utahns cast their ballots on November 3, they will have an opportunity to weigh in on more than candidates for public office. Across Utah, voters will decide on proposals involving new taxes, existing tax rates, and government borrowing.
Not every proposal would increase taxes. Some would renew existing taxes, repeal a tax, or authorize government borrowing. One is an advisory question that would not immediately change taxes.
Here is a breakdown of the tax-related questions Utah voters should know about.
On every Utah ballot
Constitutional Amendment B (statewide) — Amends the Utah Constitution 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. This is the only tax-related question in most counties. (Amendment A, also statewide, concerns publication of proposed amendments and is not tax-related, so it is not listed below.)
Counties with local tax questions (in addition to Amendment B)
Box Elder County
- Perry City Proposition 6 — Asks whether Perry City shall repeal the 0.30% option sales and use tax (“First Quarter Tax,” Utah Code §59-12-2213) that funds public transit. Perry City voters only.
Cache County
- Providence City Non-Binding Ballot Question #1 — Advisory question: should Providence City consider imposing a new property tax levy to fund a city public library and related services (as the county library closes)? Estimated ~$55.30/year for a primary residence valued at $500,000. Non-binding. Providence City voters only.
Salt Lake County
- Salt Lake County Bond (Local Special Bond Election) Proposition 10 — Authorizes up to $128,000,000 in general obligation bonds (maturing in 11 years or less) for open space, natural habitat, parks, community trails, and recreational facilities. Estimated property tax $16.39/year on an average $658,000 primary residence; the county states a net increase of $0 due to expiring bonds.
- Sandy City Bond (Special Bond Election Proposition) Proposition 11 — Up to $30,000,000 in general obligation bonds (21 years or less) to acquire, develop, and renovate the former Crescent View Middle School property for community, recreation, arts, park, and municipal purposes. Estimated average property tax $59.98/year on a $739,100 primary residence. Sandy City voters only.
San Juan County
- Proposition #7 — Authorizes the county to impose a 1.0% local sales and use tax (Rural County Health Care and Emergency Medical Services Sales and Use Tax, Utah Code §59-12-802) to fund EMS/ambulance services countywide — operations, maintenance, equipment, staffing, and capital improvements. Groceries, prescription medications, and motor fuel remain exempt. Countywide.
- Proposition #2 — Reauthorizes and continues a 0.1% local sales tax funding publicly owned or operated recreational facilities (parks, playgrounds, athletic fields, swimming pools, trail systems). City of Blanding voters only (Blanding’s own election notice numbers it “Proposal #1”).
Sanpete County
- Proposition #11 — Rural Healthcare Sales and Use Tax: “Shall Sanpete County implement up to a 1% sales and use tax to be used as allowed by State Statute — including funding of an E911 system, as well as other needed healthcare and emergency services?” Countywide.
Summit County
- Snyderville Basin Special Recreation District Bond (Special Bond Election) — Up to $71,000,000 in general obligation bonds for recreational facilities, trails, and open space. Estimated property tax $120.94/year on a 1,000,000primaryresidence(219.90/year on business property of equal value), for up to 20 years. District voters only.
Utah County
- Proposition #8 — Authorizes Salem City to impose a 0.1% sales and use tax (RAP tax) for recreational (including parks) and cultural facilities and organizations, for ten years. Salem City voters only.
Washington County
- Proposition 3 — Santa Clara City Emergency Services Sales and Use Tax: authorizes a local sales and use tax of up to 1.0% to fund emergency services (fire, ambulance, EMS), per Utah Code §59-12-2402. Santa Clara voters only.
- Proposition 4 — Virgin Town Resort Communities Sales and Use Tax: increases the resort communities sales and use tax rate by an additional 0.5%, per Utah Code §59-12-402. Virgin voters only.
- Proposition 5 — Washington City Emergency Services Sales and Use Tax: imposes an additional 0.67% sales and use tax (1.0% total) for emergency services; the ballot notes the City Council’s intent to reduce the city portion of property taxes by 50%, subject to Truth-in-Taxation. Washington City voters only.