Salt Lake City council adopts final property tax levy, closes truth-in-taxation hearing

The Salt Lake City Council voted unanimously to close a state-required truth-in-taxation public hearing and adopt an ordinance establishing the city's final property tax levy for fiscal year 2025-26, including the final levy for the library fund, and to ratify the budget previously adopted by the council in June.

The hearing is the final procedural step required by state law when property-tax revenue is proposed; Jennifer Bruno, the council executive director, told the meeting that the hearing is specific to property-tax revenue proposed to be received by the city and library and that the council may adopt the rate as advertised or adopt a lower rate and then rebalance the budget to maintain a balanced budget as state law requires.

Public comment at the limited formal meeting focused on homeowner concerns about how property taxes are calculated and on the broader fiscal impact of non-taxable lands and intergovernmental agreements. Alicia Scotter, a Salt Lake City resident, said her family's property tax bill was "about 3 times higher than our neighbors" because the tax was based on the purchase price of their recently bought home. She also raised concerns about the amount of city land that is non-taxable, citing universities and church properties.

Another registered commenter, Dean Milotta of District 7, criticized the council's adopted budget and said he believed the council approved a budget "knowing that property taxes were likely gonna increase." Milotta suggested reducing planned capital improvements, which he said totalled "60 some million dollars," and questioned the effectiveness of traffic-calming measures and street sweeping in his neighborhood.

During the hearing, one council member urged residents who believe their assessed value is wrong to contact the Salt Lake County assessor and said residents can file a request to reassess their property. That council member said the county, not the city, is responsible for assessing and valuing properties for tax purposes and walked through the reassessment process in general terms.

A second council member spoke at length about the fiscal effects of what they called "taxation preemption," saying the city has lost revenue when large parcels are removed from the tax roll while the city retains responsibility to provide services. That council member said, by their account, the city had $1,886,000 in revenues subsumed in an area where the city typically provides $1,300,000 in services and had been required to accept just under $33,000 from the state under an agreement; those figures were presented as the council member's characterization of intergovernmental arrangements and were not reconciled on the record.

After public comment and brief council remarks, Councilmember Pouilly moved "that the council close the public hearing and adopt an ordinance establishing the final rate of tax levy including the final levy for the library fund upon all real and personal property within Salt Lake City made taxable by law for fiscal year 2025-26 and ratify the budget as adopted by the council in June." Councilmember Dugan seconded the motion. The chair called for the vote; members audible in the room responded "aye," and the chair said the motion "passes unanimously." The meeting then was adjourned.

Bruno reminded the public that detailed department budget discussions and recordings were available from prior council work sessions on May 20 and June 3 and that more information is on the council's budget hub (tinyurl.com/slcfy20six). The council also noted that if it had chosen to adopt a lower tax rate than advertised it would be required to rebalance revenues and expenditures to meet the state's balanced-budget requirement.

Records: The transcript of this limited formal meeting shows two registered public commenters and a single formal council action to adopt the levy and ratify the June budget. The motion was recorded and passed unanimously; the transcript does not list an individual roll-call vote tally by member.