Brine shrimp harvesters pay royalties at rates tied to the harvest year, while state land managers direct some of that money to Great Salt Lake needs.
Brine shrimp harvesters pay 3.25 cents per pound for tax years ending by January 31, 2026, and 3.75 cents for tax years starting February 1, 2026, or later. The money is split between state accounts under yearly rules.
Great Salt Lake mineral operators pay severance tax at rates that depend on their water agreements and extraction methods. For some operators, the lake’s recorded level also affects the tax.
Great Salt Lake mineral operators certify information about their water agreements, extraction methods, and minerals to help determine their severance tax. A special deadline applies to some operators for 2025 and 2026.
With legislative funding, state land managers use $125,000 as directed by the Great Salt Lake Advisory Council and spend remaining specified deposits on lake water rights or projects for brine shrimp.
Brine shrimp harvesters pay a royalty based on the pounds of eggs they harvest. These rates apply to people who harvest unprocessed brine shrimp eggs in Utah. The rate is 3.25 cents per pound for tax years ending on or before January 31, 2026, and 3.75 cents per pound for tax years beginning on or after February 1, 2026. The first $125,000 of yearly revenue goes to the Sovereign Lands Management Account. For fiscal years 2027 and 2028, remaining revenue generally goes to the Species Protection Account until related deposits reach $800,000; after that, remaining royalty revenue goes to the Sovereign Lands Management Account. On and after July 1, 2028, remaining revenue goes to that account. The section takes effect July 1, 2026, and applies beginning January 1, 2026.
Great Salt Lake mineral operators pay severance tax at rates tied to their water agreements and extraction methods. These rules cover people extracting minerals or mineral compounds from Great Salt Lake brine. Some operators without an approved voluntary water agreement pay 7.8%; some operators who do not use evaporative concentration, or who meet water-agreement conditions, pay 2.6%. For certain operators with approved agreements, the tax rate or whether tax applies depends on the lake level recorded for the prior calendar year. These rules do not excuse other taxes or void a mineral lease or royalty agreement. The tax rules apply beginning with calendar year 2025 and take effect May 6, 2026.
Great Salt Lake mineral operators certify information used to determine their severance tax. The duty applies to Great Salt Lake extraction operators subject to the severance tax rules. Operators generally certify their information to the Division of Forestry, Fire, and State Lands by December 31 each year. The division sends information to the State Tax Commission, which uses it to determine the tax. For tax years 2025 and 2026, an operator that enters a voluntary agreement with the state about state-owned water rights may certify by May 15, 2026; the division must send an updated report by June 1, 2026. The general certification is due by December 31 for the next calendar year’s tax determination. The special 2025 and 2026 deadlines are May 15 and June 1, 2026.
State land managers use specified account money for the Great Salt Lake and follow the terms of related legal settlements. These directions apply to the Division of Forestry, Fire, and State Lands and money in the Sovereign Lands Management Account. Account spending is funded by legislative appropriation. On and after July 1, 2026, the division uses $125,000 as directed by the Great Salt Lake Advisory Council and spends the remainder of the specified Great Salt Lake deposits on water rights for the lake or projects that directly benefit or maintain the brine shrimp population. Money received from a judgment, settlement, or compromise about ownership of nearby sovereign lands must be spent according to its terms. The directions for these Great Salt Lake deposits apply on and after July 1, 2026.
No hearings or votes scheduled.