Property Tax



Certified Tax Rate/Truth in Taxation

Each year a school district board of education must decide what property taxes they will levy and whether or not they will need to increase the total dollars yielded from those six different tax rates over the prior year budgeted amount. Except for the Basic Tax Rate, the Debt Service Tax Rate and the Judgment Recovery Tax Rate, if the new budget year sum of the Certified Tax Rates* is more than the prior year, the district must go through the "truth in taxation" process.

The Certified Tax Rate is defined as the total rate that the school district would levy-excluding the Basic Tax Rate, the Debt Service Tax Rate and the Judgment Recovery Tax Rate-so that the district would receive the same dollars as was budgeted in the prior year, plus new growth.

Tax Rate

Property taxes may be levied by the State of Utah and most of its political subdivisions, including counties, all cities and towns, all school districts and most special service districts. Authority levy depends upon enabling statutes.

School districts had the authority to levy thirteen different taxes to collect funds for the education of students. Effective January 1, 2012, there are only six tax rates a school district can levy.

School District Tax Levies Descriptions
Tax Levies in Effect After January 1, 2012

Estimated Assessed Valuations and Final School District Tax Rates

A list of the school districts' estimated assessed valuations and their final tax rates.

Fiscal Year 2016

Fiscal Year 2015

Tax References

The following references will help to further explain the taxing process for the school districts.

Basic Foundation Program

Voted and Board Local Levies
Defines the calculation to determine the amount of state aid a district might receive for the various programs.

Levies and Proposed/Certified Tax Rates | Certified Tax Rate Formula

Other Tax Related References

Payments in Lieu of Taxes (or PILT)
United States Department of Interior
Federal payments to local governments that help offset losses in property taxes due to nontaxable Federal lands within their boundaries.

Public Education Property Taxes
Lists of the Six Property Taxes a School District May Levy.

Tax Yield

Final Tax Rate Proceeds.

Estimated Tax Yield for Each School District

Fiscal Year 2014

Fiscal Year 2013

Estimated Assessed Valuations and Tax Rate Proceeds

Fiscal Year 2014-2015

Fiscal Year 2013-2014

Estimated Voted and Board Leeway

Fiscal Year 2014-2015


Redevelopment began in Utah in the mid 1960's with the Utah Community Development Act. Its original intent was to fund the revitalization of downtown areas of communities through Tax Increment Financing (TIF). Tax Increment Financing allows the tax dollars collected for a redevelopment project area that are in excess of a "base year" tax amount to be paid to the redevelopment agency for purposes of "alteration, improvement, modernization, reconstruction, or rehabilitation...of existing structures in a project area" rather than the taxing entities.

Truth in Taxation Process

Statutes require that each year a certified tax rate be calculated. The certified tax rate is the rate which will provide the same amount of property tax revenue as was charged in the previous year, excluding the revenue generated by new growth. The Minimum School Program (MSP) levy is exempt from the calculation of the certified tax rate.

If a school district determines that it needs greater revenues than what the certified tax rate will generate, statutes require that the entity must then go through a process referred to as Truth in Taxation. The Truth in Taxation statutes require an entity to go through a series of steps which include proper notification of the proposed tax increase to the tax payers and a public hearing.