Layton Council adopts midyear amendments and adopts proposed 2025–26 budget with no tax increase
Loading...
Summary
The Layton City Council approved amendments to the current fiscal year budget and adopted the proposed fiscal 2025–26 budget, including modest sewer rate increases tied to North Davis Sewer District and planned capital projects funded largely from utilities and reserves.
The Layton City Council approved amendments to the current fiscal-year budget and adopted the city’s proposed budget for fiscal 2025–26 during its June 19 meeting, voting unanimously on both measures.
The amendments to fiscal 2024–25 increase the general fund appropriations by about $1.8 million, of which roughly $500,000 is an appropriation of fund balance; staff said about $300,000 of that was a bookkeeping correction and roughly $200,000 represents additional midyear spending. The council also approved recognizing about $1.1 million of unanticipated revenues, including reimbursements for wildland fire deployments, police special services, fire academy activity and smaller donations and grants.
The council then adopted the proposed 2025–26 budget, which carries no property-tax increase. The general fund budget is about $48 million and the total citywide budget (including utilities) is roughly $129.8 million. Planned spending includes roughly $2.9 million for equipment and $23.6 million for capital projects, with a number of large projects in the utility funds. The budget keeps the city’s reserve policy near its long-standing target (staff said Layton generally maintains reserves near 15 percent rather than the statutory maximum).
Tracy Probert, presenting the amendments and budget on behalf of city staff, told the council the adjustments are necessary to comply with state law and accurately reflect revenue and grant awards that were not known at the time the original budget was adopted. He explained that some city activities, such as sending crews to wildland fires, are first funded by the city and then reimbursed, which is why midyear amendments are sometimes required.
On rates, the council approved implementing the North Davis Sewer District increase (a district decision) and a city-side increase tied to the district: North Davis raised its monthly sewer fee by $2.50, and Layton’s adopted city-side increase is $2.64 per month for residential customers; commercial variable charges also rise 25 cents per thousand gallons. The council noted these increases are tied to district-level costs rather than a new local tax.
The adopted 2025–26 budget includes market merit and cost-of-living adjustments for city employees (excluding elected officials), continued funding for capital projects such as the dispatch/communications center and pool-dome work, and targeted street and park projects. Staff emphasized that property tax makes up less than 9 percent of total city revenue and that sales tax is the largest single revenue source in the general fund.
Council members asked staff questions about reserve policy, the timing of projects and whether midyear amendments represented recurring shortfalls; staff repeated that most amendments reflect one-time reimbursements or grant recognitions rather than structural deficits. The council voted by roll call to adopt the amendments (ordinance 25‑14) and to adopt the proposed 2025–26 budget (ordinance 25‑13).
