HomeMy WebLinkAboutProposed Ordinance - 5/5/2026SALT LAKE CITY ORDINANCE
No. ____ of 2026
Adopting proposed rates of tax levy, including the proposed rates of tax levy for the Library
Fund, upon all real and personal property within Salt Lake City, made taxable by law for fiscal
year 2026-2027
PREAMBLE
Chapter 2, Title 59 of the Utah Code states that the governing body of each city shall, by
ordinance or resolution, adopt a proposed tax levy or, if the tax rate is not more than the certified
tax rate, a final tax levy on the real and personal property for various municipal purposes.
Chapter 2, Title 59, of the Utah Code provides for certain notice and hearing requirements
if the proposed tax rate exceeds the certified tax rate. In that event, the proposed tax rate does not
become final unless approved by the City Council following such notice and public hearing. It is
the intent of Salt Lake City to comply with the mandate of the Utah Legislature, but reserve in
itself the power to amend the tax rates set herein to guarantee, after final appraisal figures have
been determined, that it does not exceed the amount required for its governmental operations and
taxing authority granted by the Legislature.
It is the intent of Salt Lake City to adopt proposed tax rates for the general fund including
adopting proposed tax rates for the Library. The City acknowledges this action will require a truth
in taxation hearing and that the proposed final tax rates will not become final unless approved by
the City Council following such truth in taxation hearing.
Further, it is the intent of the City to levy an additional tax, if necessary, to cover costs of
State legislative mandates or judicial or administrative orders under Chapter 2, Title 59 of the Utah
Code.
SECTION 1. PURPOSE. The purpose of this ordinance is to adopt proposed tax levies,
which includes the amount of the proposed library fund tax levies previously adopted, pursuant to
01B.Ord.FY27.SLCTaxRate-June 2
Chapter 2, Title 59 of the Utah Code, upon all real and personal property within Salt Lake City
made taxable by law during fiscal year 2026-2027 to defray the necessary and proper expenses of
Salt Lake City to maintain the government thereof and for operating and maintaining its libraries
and reading rooms and to pay for costs of State legislative mandates or judicial or administrative
orders under Chapter 2, Title 59 of the Utah Code.
SECTION 2. INTERIM TAX LEVY: 2026-2027. The City Council hereby adopts the
following interim rate of tax levy, subject to Chapter 2, Title 59 of the Utah Code upon all real and
personal property within Salt Lake City made taxable by law, for the interim budget period
beginning July 1, 2026, and ending upon the Salt Lake City Council’s adoption of a final budget
pursuant to the requirements of Utah Code Sections 59-2-919, and 59-2-924, a tax of ________
on each dollar of taxable valuation of said property apportioned as follows:
a)_________ shall be credited as revenue in the general fund, generating $________ of
ongoing revenue; and
b) _______ shall be credited to the judgment levy for the general fund, a one-year
adjustment generating $________ of one-time revenue; and
c)________ shall be credited as revenue in the special library fund, generating
$________ of ongoing revenue; and
d) ________ shall be credited toward repayment of General Obligation Bonds, generating
$________ of ongoing revenue; and
e)__________ shall be credited as revenue in the Governmental Immunity Fund for tort
liability, generating $____________ of ongoing revenue.
01B.Ord.FY27.SLCTaxRate-June 3
The City Council hereby further levies a tax to cover the costs of State legislative mandates or
judicial or administrative orders under Chapter 2, Title 59 of the Utah Code as determined by the
Utah State Tax Commission and the Salt Lake County Auditor’s Office.
Said tax levies in this Section 2 shall be subject to Mayor approval and City Council
reconsideration pursuant to § 10-3b-204 of the Utah Code.
.SECTION 4. CERTIFIED TO AUDITOR. The tax levies hereinabove determined and
levied shall be certified by the City Recorder to the Auditor of Salt Lake County, State of Utah,
pursuant to the provisions of Chapter 2, Title 59 of the Utah Code.
01B.Ord.FY27.SLCTaxRate-June 4
SECTION 5. RESERVED POWER AND RIGHT TO AMEND. The City hereby expressly
reserves the power and right to amend any property tax levy made herein as it may deem just,
proper and appropriate under the law.
SECTION 6. EFFECTIVE DATE. This Ordinance shall take effect on July 1, 2026
pursuant to publication requirements in Utah Code § 10-3-711 and § 10-3-713.
Passed by the City Council of Salt Lake City, Utah, this ____ day of 2026.
Alejandro Puy, Council Chair
ATTEST:
Keith Reynolds, Recorder
Transmitted to the Mayor on .
Mayor’s Action: _____ Approved. _____ Vetoed.
Erin Mendenhall, Mayor
ATTEST:
Keith Reynolds, City Recorder
Bill No. _______ of 2026.
Published:
APPROVED AS TO FORM
Office of the City Attorney
Date: 04/27/2026
By: /s/Jaysen R. Oldroyd
Jaysen R. Oldroyd, Senior City Attorney