1. (1) A new school district, created under Section 53G-3-301.1, 53G-3-301.3, or 53G-3-301.4, and a reorganized new school district may not impose a property tax before the fiscal year in which the new school district and reorganized new school district assume responsibility for providing student instruction.

2. (2)

   1. (a) If at the time a new school district created in accordance with Section 53G-3-301.1, 53G-3-301.3, or 53G-3-301.4 assumes responsibility for student instruction any portion of the territory within the new school district was subject to a levy under Section 53F-8-301, the new school district's local school board may:

      1. (i) discontinue the levy for the new school district;
      2. (ii) impose a levy on the new school district as provided in Section 53F-8-301; or
      3. (iii) impose the levy on the new school district, subject to Subsection (2)(b).
   2. (b) If the new school district's local school board applies a levy to the new school district in accordance with Subsection (2)(a)(iii), the levy may not exceed the maximum duration or rate authorized by the voters of the divided school district at the time of the vote to create the new school district or that resulted in the creation of the reorganized new school district.

Amended by Chapter 33, 2025 General Session