Overall FY 2026–2027 Budget Overview
total projected expenditures of $50,400,000; total revenue of $35 million; approximately $15 million planned for Local Building Authority (LBA) projects (City Hall renovation and Spring Lane site)
General Fund Revenues and Expenditures
property tax (24%) and sales tax (21%) identified as largest revenue sources; sales tax revenue budgeted to increase 3.62% over prior year
Personnel Changes
addition of a City Prosecutor (previously contracted), two part-time Legal Assistants, conversion of part-time Building Inspector to full-time, conversion of a part-time Court Administrator position to full-time, and addition of a seasonal community theater employee
Compensation Changes
2.7% cost of living adjustment (COLA) for all employees; market adjustments for targeted positions; total personnel cost increase of $4,375,000 (15.5%); URS Tier 1 rates decreased, Tier 2 rates increased, with net decrease for City overall; small increase in health, dental, and vision insurance
Fund Balances
General Fund unassigned balance estimated at $8,141,000; Capital Projects Fund at $7.8 million (2026) with $879,000 budgeted for use in 2027; RDA Fund Balance use of $1.5 million in 2026 tied to affordable housing spending deadline
Stormwater Fund
reviewed; no stormwater utility rate increase contemplated mid-year in this budget
Law Enforcement and Service Contracts
UPD contract increase of 2.4% ($199,000); UFA increase of 2.11% ($67,000); Salt Lake County Public Works contract increase of 10.3% ($311,000) due to additional roadwork
LBA Debt Service
transfer for 2025 bond debt service increased from approximately $250,000 to $492,000, reflecting first full year of debt
Justice Court
18% increase in case volume; interpreter/translation fees increasing by $8,000; discussion of cost-sharing methodology with Millcreek for translation costs; shift of part-time Judicial Assistant to full-time
Administration
overall budget of $1.94 million; 70% salaries, 13% charges for service (including Federal Lobbyist and Auditors)
Community Development
full-time Building Inspector addition ($80,000 budget increase); new software implementation ($152,000 increase); 16 proposals received through RFP process; discussion of continuity of inspection services and software capabilities
Attorney's Office
City Prosecutor and Legal Assistants moved from Justice Court/contracted services into Attorney's Office budget; Legal Services contract (Hayes Godfrey Bell) anticipated to decrease in 2027 after above-norm increases in 2026
Utah Community Clean Energy Program
briefly referenced by City Manager Gina Chamness as discussed at prior Council Meeting
No Property Tax Increase Proposed
Mayor Fotheringham noted satisfaction that no property tax increase is included in the current budget, though one may be needed in a future year