North Ogden dropped a proposed tax increase and budgeted $323,300 from reserves
On June 16 the North Ogden City Council removed a proposed $150,000 property tax increase and adopted the certified rate. The adopted worksheets balance the General Fund partly with $323,300 drawn from existing fund balance.
Continuing story: Auditing North Ogden
North Ogden's City Council removed a proposed property tax increase from its fiscal 2026–27 budget on June 16, 2026, and adopted the certified tax rate instead, according to the approved minutes. [1]
The budget worksheets adopted with Ordinance 2026-18 list $323,300 of existing fund balance appropriated to balance the General Fund. [2]
The proposal
Finance Director Peter Brown read the notice of a proposed increase of 5% in property tax revenue over the prior year, excluding eligible new growth. He said it would raise the city's annual property tax on a $535,000 residence by about $19.13 and generate about $150,000 a year. [1]
Brown said the increase would have raised the certified rate from 0.001304 to 0.001369. He said the money would support a new Community Service Officer, estimated at $124,000 including a vehicle, and $34,000 for information technology security software. [1]
No members of the public were present in the chambers for the budget hearing, and no comments were received electronically or in writing. [1]
The vote
Council Member Chris Pulver recommended basing the sales tax projection on audited fiscal 2024–25 actuals. He moved to adopt Ordinance 2026-18 with the $150,000 in proposed property tax revenue removed and the sales tax projection reduced by $90,000, and the motion passed 5–0. [1]
The minutes put the resulting sales tax projection at $4,952,200, with approximately $324,000 of fund balance used to balance the budget. The adopted worksheet lists sales tax of $4,952,900 and a beginning balance appropriation of $323,300. [1][2]
The council then voted 5–0 to approve Resolution 06-2026, adopting the certified rate of 0.001307, which City Manager/Attorney Jon Call said was projected to produce $3,084,856. Brown said the budget's property tax estimate differed by about $10,000 and would be updated to the certified amount. The worksheet's property tax line is $3,095,900. [1][2]
What the council said
Council Member Steven Nabor said the city remained in a strong financial position with adequate reserves. Mayor Pro Tem Jay Dalpias cited the recent financial impact of the transportation utility fee on residents and the city's sufficient fund balance. [1]
Earlier in the meeting, Brown cautioned that using fund balance instead of ongoing revenue would reduce money available for capital projects and could require a larger tax increase in a future year. [1]
The road fee
The same worksheets budget $1,400,000 in transportation utility fee revenue and a $1,434,300 transfer from the transportation utility fund to capital projects. [2]
On Jan. 13, 2026, City Manager/Attorney Jon Call told the council the lower fee option would generate about $943,000 a year and the higher scenarios roughly $1.4 million to $1.5 million. After council members discussed Scenario Two, the council approved Resolution 01-2026 4–0, with one seat vacant. [3]
Budget figures are adopted plans for fiscal 2026–27, not collections or spending. The tax decision concerns the city's own property tax rate; other taxing entities set their own rates, so it does not establish what any household's total bill will be.
Sources
- North Ogden City Council · June 16, 2026 meeting minutes
- North Ogden City · Ordinance 2026-18 and FY2026–27 budget worksheets
- North Ogden City Council · Jan. 13, 2026 meeting minutes
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.