Below you will find information that might help you understand how to find things or learn about information you might need to know about your city or town.
The General and Municipal funds support the following services and programs:
| General Fund | Municipal Fund |
| Ambulance Service | Law Enforcement |
| Waste Collection | Snow Plowing |
| Corrections (Jail) | Road Maintenance |
| Library | Community Development and Planning |
| Public Health | |
| Basic Antenna Television Service | |
| Youth Recreation |
Yes. Property owners will be taxed on their taxable value, which is 100% of the property's market value for secondary homeowners, and 55% of the property's market value for primary owners.
Summit County increased property tax revenues for the Municipal & General Fund in 2017. Other special service districts (such as Service Area #6) have not increased revenues through Truth in Taxation since 2013.
The property tax revenue increase is not a ballot measure. Residents are encouraged to comment on the proposed tax increase during one of three public meetings/public hearings scheduled to address the proposed increase. Two public hearings are scheduled for December 6, 2023, and December 13, 2023 (this is when it would be adopted). The County Council will vote on the recommended increase.
Summit County needs to increase property tax revenues to keep up with inflation and maintain expected service levels in the community. If the County does not increase revenues, services and programs that are supported by the General and Municipal funds will need to be reduced or eliminated in order to adopt a balanced budget.
An increase in property tax revenues will allow the County to continue addressing the Council’s strategic priorities while continuing to provide the level of service that residents have come to expect.
The Utah Taxpayers Association recommends taxing entities raise rates through truth in taxation every five to eight years to address inflation. The County does not intend to increase property tax revenues every 5-8 years, but will instead evaluate whether additional revenues are needed to sustain programs and services every 5-8 years.
Without an increase, the County will be required to slow progress in key areas and implement further cost-saving measures which will result in the reduction or elimination of basic services. Possible impacts include:
Summit County has the lowest general tax rate of all 29 counties in Utah. The County is fiscally responsible and has made many cost-saving efforts over the years to maintain programs and services while keeping up with community demands. Cost saving measures include automating processes, reducing staff, limiting debt, utilizing a “pay-as-you-go” system for capital projects, and changing employee health and risk management insurance to self-insure.
Money used for open space purchases such as the 910 Cattle Ranch and other General Obligation Bond funds does not come from the County General or Municipal funds and cannot be used to support services in those funds.