Cache County workshop reviews plan to remove Logan from county fire levy and create fire protection district

Kurt, a county staff member, presented a plan at a Cache County Council workshop to remove Logan City from the countywide fire/EMS levy and to reallocate those taxes to a new Fire Protection District covering areas outside Logan.

The proposal would make the district's levy collect funds only from properties outside Logan and then distribute money to cities through interlocal agreements. "All this is reallocating it, not budgeting more or less money," Kurt said, adding the change is intended to correct what staff described as unequal taxation between Logan residents and those in unincorporated areas.

Why it matters: the county's current fire/EMS cost is shared across all county taxpayers; removing Logan's taxable value (roughly one-third of the county's total) would require reapportioning the same budget across fewer taxpayers. Kurt illustrated the effect with an example: a typical primary home with an appraised value of $600,000 (taxable value about $330,000) now contributes about $74.43 toward county fire/EMS. Reapportionment would increase that portion by roughly $39.75 to about $114; an additional equalization levy aimed at bringing unincorporated taxpayers in line with municipal rates would add further cost, producing a combined illustrative increase of about $189.57 on that example property under the numbers discussed.

Chief George described operational and service considerations the district would cover: county EMS service to Paradise, Hiram, Wellsville, Mendon and Millville; countywide training, HAZMAT and technical-rescue coordination; and burn-permit administration. "In the last 30 days, we've processed about 581 burn permits," Chief George said, describing the county's current role in permitting and coordination.

Governance and board composition were major topics. Staff described existing bylaws that expanded the board to include mayors and council members; the executive has proposed an amendment to increase the board from seven to 11 members with additional mayoral representation from small cities and geographic north/south balance. Those bylaw changes require the fire board to take supermajority steps and, depending on the route, council review or ratification under state code.

Legal counsel Eric pointed to state code and procedural requirements for taxing entities, noting the district and the appointing authority (the county council) would both have roles under sections of Title 17B cited in the workshop. Staff explained that a new municipal services levy affecting unincorporated properties would be subject to Truth in Taxation procedures and could not be implemented before the 2027 tax cycle; revenue from any new levy would first appear on taxes payable in November 2027.

Money flow and retained services: the fire protection board would set a retention percentage to keep funds for countywide services (administration, burn permits, wildland fire protection, training). Kurt said the proposed transition retention would be 10% in the first year, with later retention set by the board. He said interlocal agreements with each city would require collected funds be used for fire and EMS and could not be diverted to unrelated departments.

Logan City: staff said Logan would be removed from the assessment pattern and therefore its taxpayers would no longer pay the county's fire/EMS assessment; staff also said Logan has agreed to provide in-kind services roughly equivalent to a portion (discussed as 10%) of the savings Logan taxpayers would realize. Staff cited an estimate of roughly $1.36 million in Logan's taxpayer savings and said Logan's in-kind contributions would target services such as coverage for College Ward, Logan Canyon and certain forest areas.

Service-level and insurance impacts: council members asked whether the funding changes would change ISO ratings or homeowner insurance costs. Chief George said ISO improvements are possible only if cities reinvest in infrastructure (for example water supply and hydrants); such improvements would take longer and depend on local spending, not solely on the funding reallocation.

Timing and next steps: staff and counsel described three tracks the county and fire board must complete: (1) the fire board's internal supermajority and any bylaw amendments, (2) interlocal agreements with cities that will govern service contracts, and (3) Truth in Taxation procedures required for a municipal services levy. Staff said interlocal agreements and administrative planning aim toward implementation on 01/01/2027, with collections appearing in the 2027 tax cycle and effective levy changes in 2028 collections, subject to the necessary hearings and statutory processes.

Public comment and local officials: mayors and city representatives at the meeting voiced support for clarity and urged collaboration. A mayor who identified herself in public comment thanked staff for the work, said Wellsville voters recently supported a mill-levy increase when asked locally and urged mayors and council members to coordinate to achieve consistent service across small cities and unincorporated areas.

The workshop was informational; no formal votes were taken. Council members said the drafting of bylaw amendments, interlocal contracts and the required public hearings and Truth in Taxation steps will continue before any action is finalized.

Next procedural step: staff will continue to refine the bylaw amendment and the interlocal agreement language; any tax-rate proposals must follow public-hearing procedures under truth-in-taxation before implementation in the 2027/2028 schedule.