Brigham City dropped its advertised tax increase and used fund balance for a new attorney position

Brigham City adopted its final 2026-27 budget on Aug. 20, 2026 at the certified property tax rate, setting aside the 4.81% increase it had advertised for the meeting, according to the minutes and the meeting notice. ^[4][1]

The notice listed $184,843 in estimated additional property tax revenue. For a $400,000 home, it showed the city's tax rising from $382.80 to $401.28, or $18.48 a year. ^[1]

How the proposal changed

Mayor D.J. Bott presented a proposed budget on May 7, 2026 with about $455,000 in additional property tax revenue, a 12.93% increase, the May minutes say. ^[3]

On June 18, the council adopted an interim budget with a 4.81% increase and a General Fund rate of .001824. A first motion to approve it as presented failed; the second, adopted motion restored $55,000 for temporary parks staffing. ^[2]

The Aug. 20 packet's tax impact schedule attributed $129,843 to the Mayor's Office for moving from a contracted attorney to a full-time city attorney, including wages and benefits, and $55,000 to Parks for temporary wages. Its rate table showed $4,031,299 in General Fund levy revenue at the proposed .001824 rate. ^[5]

The final motion

Councilmember Ryan Smith moved to remove the additional $55,000 proposed for parks temporary wages while keeping the $55,000 in the June 18 interim budget, to fund the $129,843 city attorney cost from General Fund balance rather than additional property tax, and to adopt a rate of .001740, generating about $3,846,456. Councilmember Dave Hipp seconded. ^[4]

Councilmembers Robin Troxell, Smith, Hipp and Matthew Jensen voted aye. Councilmember Dave Jeffries was excused. ^[4]

The recurring cost

Finance Director Jeff Schmitt said unrestricted General Fund cash was about $8.3 million as of June 30, 2025, a figure he said excluded the recently completed year and previously budgeted spending. ^[4]

City Administrator Derek Oyler said the attorney position would cost about $240,000 to $250,000 a year before benefits, and that using fund balance for the ongoing $129,843 would leave about $130,000 unfunded the next year. Bott cautioned against using one-time funds for ongoing costs. ^[4]