Emery County Commission adopts lower tax rate after debate over inland port and solar revenues

The Emery County Commission on June 22 adopted a lower property tax rate that includes a $1,000,000 reduction to the county general fund, after a lengthy discussion about whether to use solar and Inland Port revenues to offset the cut.

The move lowers the county portion of the property tax for all taxpayers but will reduce money available for ongoing services. Commissioners debated how much of the county’s new growth and one-time revenues should sustain recurring expenses, and staff warned that some revenue sources remain uncertain or tied to project areas.

County staff member Brenda explained the immediate need for the special meeting, saying the state revised certified figures multiple times this week. "The certified rate currently is 0.00635 for our general fund," Brenda said, noting the state’s adjustments and that new-growth figures had fallen from about $250,000 to $153,000. She and other staff read the auditor-certified numbers into the record before the final vote.

Chelsea, a county staff member who has been tracking Inland Port receipts, told commissioners the four parcels currently in the port allocation would generate "just over $800,000" in taxes this year and described how revenues are distributed: a base-year amount is paid to taxing entities and then 75% of the increment goes to the Inland Port authority (the authority retains about 5% for administration), leaving roughly 70% available for negotiation among local entities. Chelsea cautioned that staff and the port are still clarifying several details in writing.

Advocates for a larger cut argued that solar revenue, inland-port proceeds and future battery-storage income could allow the county to provide tax relief without eliminating services. One commissioner proposed the $1,000,000 reduction and said the commission could consider deeper cuts in future years if projected revenues materialize. "My motion was to cut $1,000,000," the commissioner said during debate.

Others urged caution. Chair (speaker 1) said she was "leery of basing ongoing funding off of mineral lease money" and expressed reluctance to rely on revenue streams that are project-dependent or one-time in nature. Commissioners also discussed protecting funding for EMS and local service districts if the county reduced its levy.

On procedural details, commissioners agreed the $1,000,000 reduction would come from the general fund and discussed whether specific entities should keep new-growth amounts; the library’s $28,000 of new growth was specifically discussed as retained, while the aquatic center and other funds were handled separately. Staff clarified that the county’s certified and auditor rates (read into the record) produced the final adjusted figures after subtracting the commission’s chosen reduction.

The motion to adopt the adjusted rates was moved and seconded and passed by voice vote; the transcript records affirmative responses from several commissioners, including Jensen, Leonard and Orwood. After the rates were read into the record, the commission adjourned the special meeting.

What happens next: staff and port finance personnel plan follow-up meetings to clarify allowable uses of Inland Port funds and to confirm the distributions and administrative terms; commissioners said they may revisit the rate if projected revenues fail to appear.