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Property Tax

Certified Tax Rate/Truth in Taxation

Issuing Bonds

Property Tax Calendar

Redevelopment

Report Due Dates

Tax Rate

Tax Rate Forms

Tax References

Tax Yield

Truth in Taxation Process

Voted and Board Local Levies

Introduction to Taxation

Funding for Public Education comes from three general sources: federal, state, and local funds. Federal funds account for 11.86% of school districts’ General Fund revenue and is appropriated for specific purposes. State funds account for 63.99% of school districts’ General Fund revenue and earmarks revenue from income taxes for public and higher education. Local funding accounts for 24.15% of the school districts’ General Fund revenues.

Local funding consists of revenue from six different taxes that a local school board may levy plus interest on investments, tuition payments, and student fees. Each district must impose a minimum Basic property tax levy and contribute the proceeds of that levy to the cost of providing educational services. The more Basic Levy revenue collected, the less state funding–from the Uniform School Fund is required.

Property taxes are the main source of local funding and consist of the following:

Local property taxes that are used for general fund expenditures

  • Basic Rate
  • Voted Local Levy
  • Board Local Levy

Taxes used for capital outlay and debt service

  • Capital Outlay
  • Debt Service

Other taxes a district may levy

  • Judgment Recovery

Historic Overview of Utah's Property Tax