Property Tax

A property tax increase occurs when a taxing entity is proposing a property tax budget that will require them to adopt a property tax rate that will exceed the certified tax rate. When an entity proposes a rate higher than its certified rate to generate additional property tax revenue, specific statutory procedures-including public notice and truth-in-taxation hearings-must be followed before the increase can be formally adopted.

Statutory requirements for proposing and adopting a tax rate increase can be found in Utah Code Ann. §59-2-919.

Calendar Year vs. Fiscal Year Entities

The tax increase process and notification timelines depend on whether the taxing entity operates on a calendar year or a fiscal year budget cycle:

• Calendar Year Entities: Entities operating on a January 1 - December 31 budget cycle (such as counties, and most special service districts) follow hearing and adoption timelines scheduled during the late summer and fall.
• Fiscal Year Entities: Entities operating on a July 1 - June 30 budget cycle (such as school districts, cities, towns, and certain special service districts) follow timelines aligned with their annual budget adoption in the spring and summer.

Entity Support & Resources

If your taxing entity is planning or going through a tax increase, our tax rate team is here to help guide you through compliance.

• Guidance & Checklists: If your entity would like more information or needs the most recent Tax Increase Checklist, please contact our tax rate team.
• General Inquiries: For general questions, comments, or concerns, please reach out to us at [email protected].