Wasatch County School Board adopts $193.4 million budget for 2026-27, approves charter levy amendment

The Wasatch County School Board on June 29 approved two budget measures: an amendment to reconcile pass-through charter school levy revenue for the 2025-26 fiscal year and adoption of the district27s fiscal year 2026-27 revenue and expenditure budgets.

Dr. Jason Watt, the district27s business administrator, told the board the amendment reflects additional tax-increment (charter school) revenue the district must record even though the funds "do not even hit our bank account" and pass from the county to the state. The board voted to open and amend the budget to recognize the additional roughly $314,975 in pass-through revenue and corresponding expenditures.

The board then considered the proposed FY2026-27 budgets. "We're projecting to receive 193,435,288 in total revenue and the same expenditures," Dr. Watt said during his presentation, noting the district is budgeting to increase the general fund by just over $11 million. He identified the main drivers as rising salaries and benefits for current employees and additional costs associated with opening a new high school.

Watt emphasized the composition of the district27s spending: "Almost 90% of our expenditures in the general fund are salaries and benefits," which he said makes staffing decisions the central budgetary consideration. He also outlined other fund purposes, including the student activity fund (school-level fees and advertising), debt service for existing general obligation bonds (Tempenogus Middle School, Daniels Canyon Elementary and the aquatic center), and capital funds intended to finish the new high school and cover building repairs and equipment.

Board members asked clarifying questions about revenue estimates and capital priorities. Watt said the district had been intentionally budgeting in prior years to avoid asking taxpayers for new revenue this year and that some funds (such as the tax-increment pass-through) are estimated until final receipts are posted. A public commenter, Jenna Horox of the Wheeler Park neighborhood, praised the district27s staffing and retention, saying she has "never felt ... valued more than I do today."

After discussion the board made a motion to adopt the revenue and expenditure budgets for the general fund, student activity fund, tax increment financing fund, debt service fund, capital fund, local building authority fund, food services fund and enterprise fund for the fiscal year ending June 30, 2027, and passed the motion by voice vote.

The meeting closed after a motion to adjourn passed by voice vote. The board did not record individual roll-call tallies in the transcript; votes were taken by voice.