Highland raises its dedicated library property tax, adding $172,488 a year to the library budget

Highland's City Council voted 4–1 on Aug. 11, 2026 to raise the city's dedicated library property tax, after a truth-in-taxation hearing. Council Members Ron Campbell, Doug Cortney, Kim Rodela and Scott L. Smith voted yes; Council Member Liz Rice voted no. ^[1]

Campbell's motion adopted a fiscal 2026–2027 rate of 0.000775, "which includes 0.000630 for City operations and 0.000145 for Library operations," according to the approved minutes. ^[1]

The rates

The hearing packet's rate table lists the library dedicated tax at 0.000097 for fiscal 2025–26 and 0.000145 for fiscal 2026–27, an increase of 0.000048. It lists the general city operations rate falling from 0.000643 to 0.000630, a decrease of 0.000013. The combined rate rises from 0.000740 to 0.000775. ^[2]

The resolution in the packet says the library's estimated revenue is an increase of $172,488 from the county auditor's certified rate revenue of $329,112. ^[2]

What staff said the money is for

City Administrator Erin Wells told the council the increase would generate approximately $172,488 in additional annual revenue, according to the minutes. She said it would pay for transitioning one part-time employee to full-time status and adding two part-time positions. ^[1]

The minutes also list support for the Timpanogos Library Consortium and higher costs for Libby and other services among the purposes. ^[1]

The library budget

The library fund's fiscal 2027 budget lists $329,112 in property taxes, noted as updated from Utah County, and a separate $172,488 line labeled "Proposed Property Tax Increase." Total revenue is $601,537 and total spending $601,191. ^[2]

Spending lines include $170,003 in full-time salaries, $173,648 in part-time salaries and $120,430 in employee benefits. These are appropriations, not a record of positions filled. ^[2]

After the rate vote, the council adopted the fiscal 2026–27 final budget, also 4–1, with Rice voting no. ^[1]