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Business administrator walks board through property‑tax mechanics and district revenue mix
Summary
John Larson gave a detailed primer on how Utah school funding combines the WPU (weighted pupil unit), the state basic levy and local property taxes, explained charter‑funding differences and discussed how changes in assessed valuation and new growth affect the floating property‑tax rate and homeowner bills.
John Larson, the district business administrator, presented a detailed overview of school finance and property‑tax mechanics to help trustees understand how district revenue is generated and why homeowners may see tax‑bill changes.
Larson explained that WPU funding is a guaranteed minimum dollar per unit and that local basic levy proceeds are counted against that minimum — meaning districts receive a mix of local property tax…
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