North Salt Lake adopts a lower certified tax rate as the fire district proposes a higher one
North Salt Lake's council adopted a certified property tax rate of 0.000805 for the coming year, which is expected to bring in $3,139,460. At the same meeting, the city manager briefed the council on a South Davis Metro Fire Service Area proposal to raise its own rate from 0.000519 to 0.000603. The fire district is a separate government.
Continuing story: Auditing North Salt Lake
North Salt Lake's council voted 4-0 on June 16, 2026, to adopt Resolution 2026-23R. The resolution sets the city's certified property tax rate at 0.000805 for fiscal 2026-27. Councilmember Ted Knowlton moved and Councilmember Heidi Smoot seconded. Councilmember Alisa Van Langeveld was excused. [1]
Finance Director Heidi Voordeckers compared the two years, according to the minutes. The prior rate was 0.000855, with revenue of $3,016,022, of which $64,813 came from new growth. The new rate is 0.000805, with revenue of $3,139,460, of which $123,554 comes from new growth. [1]
The city's posted Form PT-800 lists general operations revenue of $3,139,460 at a rate of 0.000805 for tax year 2026. The posted copy, like the posted resolution, has blank signature fields. [2][5]
The fiscal 2027 General Fund budget shows a property tax line of $3,441,900. The detailed worksheet lists $3,286,900 for general property tax, plus prior-year delinquent taxes and a fee in lieu of personal property taxes. [4][6]
The fire service area's proposal
The city's audit lists the South Davis Metro Fire Agency among the special districts the city participates in to provide services to residents. It says the city has representatives on their boards but does not have total or final control over them. [3]
At the same meeting, City Manager Ken Leetham told the council about the fire service area's tentative fiscal 2027 budget and proposed property tax increase. He sits on the district's administrative committee. He said the district's governing board and administrative committee recommended addressing a budget shortfall of $1,898,276, according to the minutes. [1]
Leetham said the plan was to raise $1,301,970 in new revenue and use $676,118 of existing fund balance to cover the rest. He presented the current rate of 0.000519 and a proposed rate of 0.000603. He attributed the shortfall mainly to growth in personnel costs. [1]
South Davis Metro Fire Chief Jeff Larsen cited a second deputy chief position, higher salaries and benefits, and lower ambulance revenue. Smoot said that, based on average home values of $650,000 to $700,000, the increase came to about $5 a month per property. The minutes say the fire service area held a public hearing on June 15 and would hold a truth-in-taxation hearing on Aug. 3. [1]
What the city pays
Separate from the district's levy, the city pays the fire agency from its General Fund. The city paid South Davis Metro Fire Agency $1,844,310 for fire services in fiscal 2025, according to its audit. [3]
The fiscal 2027 budget includes $1,983,020 for the fire department line. This is the city's own budgeted payment, not the fire district's budget. [4]
The city's rate is one of several on a property tax bill. Other taxing entities, including the fire service area, set their own rates, so the city's rate alone does not show the change in a property owner's total bill. The posted copies of Resolution 2026-23R and Form PT-800 have blank signature lines. The council's vote is recorded in the approved minutes.
Sources
- North Salt Lake City Council · June 16, 2026 minutes
- City of North Salt Lake · Form PT-800, tax year 2026 (posted copy)
- City of North Salt Lake · FY2025 ACFR, Note 12 contract agreements
- City of North Salt Lake · FY2026-2027 final budget, General Fund
- City of North Salt Lake · Resolution 2026-23R (posted copy)
- City of North Salt Lake · FY2026-2027 final budget, General Fund worksheet
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.