Council discusses truth-in-taxation schedule and whether to pursue emergency services fee or property tax

Willard City Council members discussed options for funding emergency services and the timing for the statutorily required truth-in-taxation (TNT) hearing.

Staff outlined two paths: pursue an emergency services/public safety fee (a targeted user fee) or increase revenue via the truth-in-taxation property tax process. Staff cautioned that the state legislature has shown interest in limiting or eliminating some local fees, and that fees that resemble taxes may face legal and political challenges. "Right now, it is legal and we can do those fees," a staff member said, while cautioning the council that the legislature could act in the coming year.

Council members discussed trade-offs: a fee can be more transparent and tied to service users, while a property-tax increase rolls into the general budget process and can be less directly tied to a single service. Staff recommended a fee study to establish defensible rates if the council pursues fees, and reminded the council that implementing fees could take six to eight months to obtain accurate numbers.

The council also discussed scheduling the required public hearing for truth-in-taxation. Staff summarized statutory timing options and reported a likely window from August 4 through August 29, with a July 22 notice required and 14 days' notice between posting and the hearing. The council instructed staff to tentatively schedule the hearing for Aug. 14 (the council's second regularly scheduled meeting in that month) while continuing work on the budget and fee study.

Council members said they would revisit the choice of fee versus tax after staff produces more detailed numbers and the budget spreadsheet for review. Several members emphasized the need to clarify county-level service responsibilities in South Willard before finalizing local funding amounts.