Clearfield raises property tax rate after state rejected last year's increase

The Clearfield City Council voted 4–0 on Aug. 11, 2026, to set the city's property tax rate at 0.001253, above the certified rate of 0.001176, according to the meeting's approved minutes. Councilmembers Karece Thompson, Dakota Wurth, Megan Ratchford and Danielle King voted yes; Councilmember Nike Peterson was absent. ^[1]

Wurth moved to approve Resolution 2026R-20, and Ratchford seconded. The council then adopted the fiscal 2027 final budget, Ordinance 2026-11, by the same 4–0 vote. ^[1]

What the increase raises

Finance Manager Rich Knapp reported about $148,000 in revenue from new growth and "$233,106 in additional revenue from the proposed increase above the certified tax rate," the minutes say. Staff said the rate would generate about 6.59% more property tax revenue than the certified rate. ^[1]

According to the minutes, the increase would cost the owner of an average residence valued at about $510,000 an additional $21.60 a year in city property tax. That figure covers only the city's portion of a property tax bill. ^[1]

The budget lists the $233,106 as restricted property tax revenue. ^[3]

The minutes list five uses for the $233,106: $25,000 for facility contracted services, $10,000 for police patrol and investigations equipment, $60,000 for street maintenance, $121,606 for parks including a $75,000 slope mower, and $16,500 for a community texting service. City Manager JJ Allen said none of the items were new services or service expansions. ^[1]

At the tentative budget stage on June 9, staff had estimated the increase at about $236,500, or roughly 6.7%. ^[4]

The previous increase

Background in the city's June 9 agenda says that for the fiscal 2026 budget the council followed the truth-in-taxation process then in place "to increase the property tax by about $196,000," and that "in September 2025, the Utah State Tax Commission rejected the tax increase, based on a technicality." ^[2]

At the Aug. 11 meeting, Allen said the previous increase would have generated about $190,000. He said a change in state law had removed the Tax Commission's discretion regarding procedural compliance and that the increase "was rejected because the process did not meet every statutory requirement," according to the minutes. ^[1]

Mayor Mark Shepherd said one requirement missed was displaying information during the public hearing, and that the required information had not been provided by the county, the minutes say. He said the previous year's budget had already been adopted assuming the additional revenue, "resulting in approximately $180,000 less in reserves than anticipated." ^[1]

The Ledger has not reviewed the Tax Commission's decision. The account of why the increase was rejected comes from city officials and city documents. ^[1][2]