The Utah Legislature’s 2026 general session starts on Tuesday, and while lawmakers are still submitting bills for consideration, there already seems to be a clear theme for the 45 busiest days in local politics: the rising cost of living. Summit County Deputy Manager Janna Young, who spearhead s the county’s internal legislative working group, said housing affordability, gas prices, childcare and property taxes are the most popular topics addressed in published bills so far. Young said the county is keeping an eye on one particular bill, which has been rumored around Capitol Hill but hadn’t been made public as of Wednesday morning, that would shift the property tax burden to second homeowners and businesses. Currently, state law gives residents a 45% discount on property taxes as long as a Utah resident lives in the home for at least 183 days each year. Young said the bill would further increase the discount, which could offer relief to Summit County taxpayers. “In Utah, we as a county are guaranteed the same amount in revenues every year unless there is new growth or we go through the Truth in Taxation process and decide to raise taxes,” Young said. “We get that amount of money in property taxes regardless of inflation or a recession, so if there are exemptions or credits for one taxpayer, then it shifts the burden to another group because we’re still collecting the same amount.” The Summit County government has been working with the Early Childhood Alliance, Park City Community Foundation, Policy Project and Park City Municipal to collaborate on a bill to expand tax credits for businesses that build childcare facilities for employees’ families. Young said Rep. Jason Thompson, a Republican representing Cache County, is sponsoring the bill because of his focus on bolstering small businesses. The legislation attempts to mirror the federal provisions included in the Big Beautiful Bill, which offered up to 50% in tax credits at the federal level for businesses building childcare facilities. “We also wanted to expand it beyond just the construction of facilities,” Young said. “For instance, if they decide to contract with a provider at a subsidized rate for their employees or if they hire an intermediary to help them navigate these different tax credit opportunities, then we wanted them to qualify for that.” Other recent federal decisions will likely affect state lawmakers this year, too. Young said state revenues have remained flat, but the state is also losing federal dollars for a few programs, which means the state will need to prioritize what it decides to fund. “Not a lot of additional monies are available for things the county would typically be pushing for on the transit side or with the Health Department because counties are also experiencing losses in federal grants,” Young added. Specifically, Young said local health officials have advocated for an early intervention program to support children up to the age of 3 who are born with developmental disabilities or delays. The Health Department lost a substantial amount of federal funding for the program, which the county hoped the state would be able to cover. “We’re really hoping there will be money available for that,” Young said. Rep. Tiara Auxier, a Republican who represents part of Summit County, intends to file a bill changing how preliminary municipalities function. Utah Code currently allows a property owner to file for a preliminary municipality as long as no more than three people, all of whom consent to the incorporation, own the land in question. The preliminary municipality can then transition to, and incorporate as, a new town if it meets certain requirements within the first five years of its existence. The law, which was passed during the 2024 general session, amended the Utah Municipal Code to provide for a pilot program for the incorporation of a preliminary municipality, giving “all the powers and duties” of a town, including zoning and land use decisions. In Summit County, Dakota Pacific Real Estate applied for a preliminary municipality, dubbed Park City Tech, as a failsafe for its development project in Kimball Junction. “(Auxier) heard a lot of concerns from constituents, and she has a bill to add some extra protections to support counties so that if the municipality happens to fail, the county isn’t left with the burden,” Young said. “We don’t have a lot of details about it yet, but we appreciate her pushing that for us.” Summit County will also continue to advocate for affordable housing solutions this session, with Young specifically saying local officials hope to work with lawmakers to combat Gov. Spencer Cox’s idea that inflated housing prices stem from a lack of vacant homes. “We’re concerned about his approach … of building more because we have a unique community where we’re a very desirable place to live, and the products people like to build here are large, luxury, expensive homes,” Young said. “That’s what the market is, so if you don’t do any type of deed restrictions or aren’t deliberate in how that housing is built, then it’s not going to Utahns, especially as a starter home. They’ll become investment properties and continue to increase the cost around here.” Young said there are a few energy bills on the table as well, most of which are focused on nuclear energy, geothermal energy and natural gas. She emphasized the county’s goal to have 100% net renewable energy and said local officials are opposed to any energy bills that would impact the progress the county has made in reducing its environmental footprint. “Utah wants to be the home of some of these large data centers, especially with the growth of AI,” Young said. “Those take a lot of energy and water to run and operate and don’t necessarily create a lot of new jobs, so they’re looking at other energy sources to help power those.” Young said she’s also heard whisperings that the Beehive Development Agency bill will be brought back this year, which the county is concerned about because it removes local autonomy to make land use decisions. “It’s in alignment with the governor’s desire to remove what developers are telling him are regulatory barriers to building more housing,” Young explained. “Essentially, the state would step in and preempt any local land use, so if a developer couldn’t get something approved locally, they could then go to this Beehive Development Agency at the state level and get approval to build whatever they needed within that community.” The 2026 general session will run from Jan. 20 to March 6. Young will provide weekly updates to the Summit County Council on Wednesdays as the session progresses regarding bills of interest to the Wasatch Back. The post Summit County prepares for 2026 legislative general session appeared first on Park Record. ...read more read less