Levan council hears budget timeline and tax options during new-council orientation

As part of orientation after the OPMA training, Shay Morrison gave Levan council members an overview of municipal finance timelines and revenue options.

Morrison said the town’s fiscal year runs from July 1 to June 30. He told the council that preliminary budgets should be presented by the first May meeting and that final budgets must be adopted by June 30. He noted pending state legislation may change some property-tax procedures and directed the council toward the Six County Growth Summit on May 6 for more details.

Explaining the mechanics of property taxes in Utah, Morrison described the state system as revenue-driven rather than rate-driven: when property values change through reassessment municipalities generally receive the same total revenue unless they pursue truth-in-taxation procedures or experience new growth. He urged the council to expect changes in the property-tax process tied to pending legislation and to seek updated guidance at statewide training events.

Morrison also outlined optional taxes a municipality can adopt and noted what Levan currently collects: the town still receives the telecommunications tax associated with a prior cable service. He listed other options generally available to Utah municipalities — municipal energy tax, highway tax, recreation/arts/parks (RAP) tax, and transient room tax — and said each option carries statutory requirements and public-notice rules.

He closed by discussing utility-rate sustainability and provided a reference sheet on public hearing notice requirements for land-use and municipal matters. The orientation portion ended and the work session adjourned at 6:51 p.m.