This bill modifies provisions related to the creation of a new county.
This bill:
- defines terms;
- establishes a process for the legislative body of a petitioning municipality to initiate a process to create a new county;
- imposes a threshold for petitioners and certain viability requirements on the formation of a new county, including the completion of a feasibility study;
- allows certain rural property to remain in a seceding county, in certain circumstances;
- provides for the continuation of property taxation between a seceding county and a new county to satisfy general obligation or revenue bond indebtedness;
- requires a new county to levy local option sales and use taxes for transportation at the same rate and in the same manner as the seceding county for transactions within the new county;
- clarifies provisions regarding the division assets and liabilities between a seceding county and a new county; and
- makes technical and conforming changes.

Statutes affected:
Introduced: 17-61-101, 17-61-401, 17-61-402, 17-61-405
Amended 2/20/2026 14:02:838: 17-61-101, 17-61-401, 17-61-402, 17-61-405, 17-61-407
Substitute #1: 17-61-101, 17-61-401, 17-61-402, 17-61-405, 17-61-407