As the Utah Legislature prepares for its 2026 general session, which begins on January 20 and runs until March 6, local officials in Summit County are gearing up to address a range of pressing issues, primarily centered around the rising cost of living. According to Janna Young, the Deputy Manager of Summit County and head of the county's internal legislative working group, topics such as housing affordability, gas prices, childcare, and property taxes are at the forefront of the legislative agenda. Young emphasized that while lawmakers are still submitting bills, existing proposals already indicate a clear trend toward addressing the financial pressures facing residents. One particular piece of legislation that has garnered attention involves shifting the property tax burden disproportionately onto second homeowners and businesses. This bill, still under wraps but rumored to be making its way through the legislative process, aims to expand the existing 45% property tax discount currently given to Utah residents who occupy their homes for at least 183 days a year. An increase in this discount could provide significant relief for local taxpayers, particularly in Summit County, where housing prices have soared in recent years. "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 explained. This means that any exemptions or credits for one group of taxpayers essentially shift the financial burden to others, as the total revenue collected remains unchanged regardless of inflation or economic downturns. In collaboration with local organizations like the Early Childhood Alliance and the Park City Community Foundation, the Summit County government is also working on a bill aimed at expanding tax credits for businesses that construct childcare facilities for employees. This initiative is spearheaded by Representative Jason Thompson, a Republican from Cache County, and seeks to align with federal provisions under the Big Beautiful Bill, which offers up to 50% tax credits for similar initiatives at the federal level. "We also wanted to expand it beyond just the construction of facilities," Young noted. The bill is designed to include provisions for businesses that contract with childcare providers at subsidized rates or that hire intermediaries to navigate tax credit opportunities. This comprehensive approach aims to alleviate the childcare burden for working families while supporting local businesses. In addition to these initiatives, Young highlighted the broader economic landscape affecting state funding. State revenues remain stagnant, and the loss of federal dollars for various programs poses challenges for local governments. "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," Young stated. Local health officials have particularly expressed concerns about losing federal funding for early intervention programs aimed at supporting children with developmental disabilities, hoping that the state will step in to provide necessary financial support. Another legislative focus will be the operations of preliminary municipalities, as Representative Tiara Auxier plans to introduce a bill aimed at changing how these entities function. Currently, Utah law allows a property owner to file for a preliminary municipality if no more than three consenting individuals own the land in question. This law, which permits the establishment of a new town under certain conditions, has raised concerns in Summit County, particularly regarding a project proposed by Dakota Pacific Real Estate known as Park City Tech. "(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 explained. The proposed legislation seeks to create a safety net for counties while still allowing for local development initiatives. Affordable housing remains a significant priority for Summit County officials. Young expressed concerns about Governor Spencer Cox's approach to addressing inflated housing prices, which he attributes to 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," she stated. Young argued that without appropriate deed restrictions or intentional planning, new housing developments are likely to cater to affluent buyers rather than local residents seeking affordable options. Energy policy is another area of focus as several bills related to nuclear energy, geothermal energy, and natural gas are expected to be introduced. Summit County officials have set ambitious goals to achieve 100% net renewable energy and have expressed opposition to any legislation that could hinder the progress made in reducing the county's environmental footprint. Young highlighted concerns about the energy demands of large data centers being established in Utah, particularly in light of the growth of artificial intelligence technologies. As the 2026 legislative session approaches, Young will keep the Summit County Council informed with weekly updates on bills of interest that could impact the Wasatch Back area. With critical issues on the table, stakeholders are eager to see how lawmakers will respond to the challenges facing their communities. The upcoming session promises to be a pivotal moment for Summit County and the broader Utah community as they navigate the complexities of housing, taxation, and economic development amid rising living costs.