Auditing Brigham City
The Ledger's review of Brigham City's budgets, audits, debt and redevelopment money. Every story in the series, sorted by subject, with the figures the records show and links to the official documents.
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Auditing Brigham City: what city records show about its budget, audit, debt and the Nucor project
The Ledger is reviewing Brigham City's public financial records, starting with the fiscal 2025 audited financial report, the fiscal 2026-27 budget and tax decision, the Nucor project in the Inland Port's Golden Spike area, and a land sale to the school district. Every figure comes from a linked public record.
Read the explainer →Key figures
- $10.1 millionUnassigned General Fund balance, June 30, 2025 (audited)Auditing Brigham City: what city records show about its budget, audit, debt and the Nucor project →
- $90 millionApproximate 2026-27 budget, as described by the city administrator, Aug. 20, 2026Auditing Brigham City: what city records show about its budget, audit, debt and the Nucor project →
- $9.1 millionEstimated ceiling on Inland Port reimbursement for Watery Lane substation work (authorized Nov. 2025, not a payment)Nucor's tax increment is set to repay Brigham City's substation work before any company incentive →
- $129,843City attorney cost paid from General Fund balance in the 2026-27 budgetBrigham City dropped its advertised tax increase and used fund balance for a new attorney position →
- $43.3 millionTotal city debt outstanding, June 30, 2025, up from $20.3 millionBrigham City's debt more than doubled in fiscal 2025, mostly in utility revenue bonds →
- $1.53 millionApproved price for 13.53 acres sold to Box Elder School District (not yet shown closed)Brigham City approves selling 13.53 acres to the school district for about $1.53 million →
Debt and bonds
Brigham City's debt more than doubled in fiscal 2025, mostly in utility revenue bonds
Brigham City's audited report shows $43.3 million in debt at June 30, 2025, up from $20.3 million. Revenue bonds owed by its business-type activities rose to $34.6 million from $12.7 million, and those activities transferred $4,257,174 to governmental activities during the year.
Redevelopment money
Nucor's tax increment is set to repay Brigham City's substation work before any company incentive
Brigham City approved a 25-year Inland Port tax increment period for the Nucor project starting in tax year 2027. City staff said Nucor's incentive share would go to the city until an infrastructure bond is satisfied, and the port authority has authorized reimbursing the city up to an estimated $9,085,000.
Budgets, reserves and taxes
Brigham City dropped its advertised tax increase and used fund balance for a new attorney position
Brigham City advertised a 4.81% property tax increase for 2026-27, worth $184,843, tied to a full-time city attorney and parks temporary wages. On Aug. 20 the council instead adopted the certified rate and paid the $129,843 attorney cost from General Fund balance.
Contracts and spending
Brigham City approves selling 13.53 acres to the school district for about $1.53 million
On Oct. 1, 2026, the council approved selling about 13.53 acres of city land near its sports complex to Box Elder School District for a future elementary school. The proposed purchase agreement calls for subdivision before closing and a closing by Nov. 15, 2026.