Brian Head Council removes proposed FY2027 property tax increase and pauses Transportation Utility Fee

The Brian Head Town Council on May 12 decided to remove a proposed property tax increase from the tentative FY2027 budget and to pause a planned Transportation Utility Fee (TUF) while staff and stakeholders refine options.

Town Treasurer Shane Williamson told the council the tentative FY2027 budget included a proposed $150,000 property tax increase—an estimated 12.85 percent change in the town's portion of the tax rate—and a roughly $10,000 addition to the Brian Head Days line for a drone show. Williamson said the tax increment in the tentative budget was intended to fund an annual transfer to the capital fund for the pavement management plan and gravel road maintenance.

Mayor Clayton Calloway, citing two difficult snow seasons and heightened costs for fuel and food, said the timing was not right to implement a property tax increase and directed staff not to proceed. Council members echoed concerns about community support and the economic timing. Council Member Larry Freeberg emphasized the need to find alternative funding so the town does not face the same shortfall next year; Council Member Duane Nyen urged staff to pursue lower-cost road treatments and noted he had committed $40,000 from contingency to buy road-processing equipment that will produce about 2.5 miles of subgrade material at lower cost. Council Member Martin Tidwell and Council Member Logan Cruz said they favored pausing the tax increase to explore other options with more public engagement.

A member of the public, Thom Thompson, questioned the rationale for a town tax increase because his Rainbow Meadows cabin receives no town services. Town Manager Bret Howser clarified that the proposed increase only affects property inside Brian Head town limits and that properties outside the town (for example, Rainbow Meadows) are not subject to the town levy; Howser advised questions about school-district or county shares of property tax be directed to those jurisdictions.

On the TUF, Marcus Keller of Cruze and Associates presented a study using the ITE Trip Generation Manual and Equivalent Residential Units (ERUs). Keller said a legal maximum for a TUF under the models used would be roughly $684,000 annually—about $30 per month per ERU—but the study's working recommendation was $12 per month per ERU, which the firm estimated would generate about $270,553 annually. Staff also modeled a lower, $100,000 revenue scenario that—after applying a 75 percent commercial discount—would amount to roughly $6.50 per month per ERU.

Public commenters offered mixed views. Jim Vincent, a cabin owner, supported the TUF. Tom Pettigrew, general manager of Brian Head Resort, said the resort was not opposed in principle but requested staff meetings to ensure the ERU methodology accounts for the resort's existing contributions (notably an enhanced service fee that funds shuttle and snow services) and to address the fact that many guests access the resort via State Route 143, a UDOT highway, which may limit the town's legal justification for charging the resort for state-arising traffic. Resident Troy Benson suggested exploring a lift-ticket surcharge that would be paid by visitors rather than the resort.

After discussion, the council reached consensus to remove both the proposed property tax increase and the TUF from the FY2027 budget as adopted and to continue working with the resort and other stakeholders on a revised, legally durable fee structure. Bret Howser confirmed staff will bring a budget to the June 9 meeting with both the tax increase and the TUF removed; he also noted that, unlike property tax changes, the town may adopt a TUF mid-year by budget amendment if a suitable framework is developed.

The council did not take a formal roll-call vote on removal of the tax or the TUF; the minutes record a council consensus and direction to staff to proceed without those two revenue items for the adopted FY2027 budget.

The council will consider the final FY2027 budget, without the property tax increase or TUF, at its June 9 meeting. The meeting also will include consideration of a petition related to the Salt Pile Drive Special Assessment Area.