The Utah Senate on Day 18 passed Senate Bill 37, the "minimum basic tax rate amendments," sponsored by Senator Fillmore, on a roll call of 19-8 with 2 absent. The measure changes how locally assessed property tax dollars that fund the weighted pupil unit (WPU) flow to school districts by routing those receipts through the state before distribution.

Supporters said the change treats all districts uniformly as assessed values grow in some counties. "The exact same amount of money comes in. The exact same amount of money goes out on a district by district basis," said Senator Fillmore, the bill sponsor, describing how the state would receive locally collected property tax in November and December and then distribute the same amounts back to districts under current appropriation practices.

The bill's backers described the change as a response to districts whose assessed values have outpaced student counts, a pattern that has emerged in areas with rapid property-value growth. Fillmore said the legislation does not alter the appropriations already set by the budget process and does not change the amount or timing of distributions to districts.

Opponents and several other senators pressed on local control and the financial mechanics. "Our local school districts would like to keep their money locally instead of funneling it through the state," said Senator Reby, arguing that even small differences in interest earnings can affect staffing decisions at the district level. Senator Owens asked for clarification, saying, "does the money change with this?" and seeking assurance that district funding levels and equalization would not be altered.

Fillmore and other supporters responded that the bill does not appropriate funds and that monthly distributions from the state to districts will continue as before. He said the primary changes are in the cash flow and accounting; the appropriation and equalization calculations remain set through previously passed budget legislation, including Senate Bill 1.

The Senate adopted Amendment 1, described by the sponsor as a technical clarification changing a reference from "state funds" to "general fund," before final passage. After the vote the bill was transmitted to the House for further consideration.

Senator Fillmore presented the measure and led floor debate; senators including Owens, Vickers and Reby questioned or commented during the floor discussion. The final vote followed a call of the Senate when additional members were brought to the floor for a full roll call.