Fountain Green reviews budget timeline and explains Utah property‑tax framework

At its Jan. 22, 2026 work meeting, Fountain Green's City Council received a review of statutory budget timelines and a primer on Utah's property tax system. Shay of the R6 Regional Council told the council that the tentative budget should be available by the first May meeting, public hearing notices have minimum posting periods (seven days for hearings; tentative budgets available at least ten days before final adoption) and the final budget must be adopted before June 30 with the adopted budget filed with the State Auditor within 30 days.

Shay explained that Utah's property tax framework is revenue‑driven rather than rate‑driven: reassessments change the tax rate but do not by themselves increase city revenue. Instead, municipalities increase revenue through growth (new construction) or by completing a Truth in Taxation process that asks voters to accept higher revenue. The presenter noted that the Truth in Taxation process and legislative changes may affect timelines during the legislative session.

The budget timeline guidance is intended to help staff plan hearings and public notices to meet statutory requirements and to coordinate any Truth in Taxation steps that could alter the schedule. The presenter reiterated the importance of observing notice‑counting rules (do not include the posting date or the hearing date in the count) when scheduling hearings.

No formal actions or decisions were taken; the review served as informational guidance for staff and council ahead of the spring budget cycle.