Property Tax

General Resources

1. 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.

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 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.

2. Redevelopment

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.

2. Voted and Board Leeways

History of Voted Leeway/Voted Board Leeway Program  1954 through 2014.

History of Voted Leeway/Voted Board Leeway Programs
By district (county) from 1954 through 2014.