Property Tax

Tax References

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

Basic Foundation Program

Voted and Board Leeway
Defines the Calculation to Determine the Amount of State Aid a District Might Receive for the Various Programs.

Certified Tax Rates

Certified Tax Rate Formula

Certified Tax Rate Process Calendar

Exemption Certificate
Utah State Tax Commission’s Exemption Certificate for Sales, Use, Tourism, and Motor Vehicle Rental Tax.

Other Tax Related References

Payments in Lieu of Taxes (or PILT)
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 Thirteen Property Taxes a School District May Levy.

Ten Percent of Basic Program Computation Worksheet
Calculates the Ten Percent of Basic Maximum Rate a District May Levy