Property Tax Terminology
Your property tax notice is comprised of several taxing entities which derive revenue from property tax collections. The County Treasurer performs the function of tax collector for all of the governmental entities in Salt Lake County. Following is a brief description of what your property taxes are used for by each taxing entity:
Judgement Levy: An optional additional levy to recover current revenue shortages due to refunds for prior periods ordered as a result of favorable decisions on valuation appeals (e.g., pending US West refund covering nine years of successful appeals to value).
School District Local: The local portion of the levy funds the general operation of the specific school district.
School District Basic: This is a State mandated levy to participate in the Uniform School Fund for per pupil funding (weighted pupil unit) to insure equity in public education between school districts state-wide.
School District Capital Outlay Levy: The legislature requires all school districts in Salt Lake County to levy at least 0.0006 for capital expenditure equalization. This levy is listed separately in tax notices based on instructions from Utah State Tax Commission.
Jordan School Old Debt Service: In 2009 the Jordan School District split into two districts - Canyons School and [New] Jordan School districts. Prior to the split, [Old] Jordan School District had issued bonds to build school facilities through out the district. When [Old} Jordan School District was split, Canyons inherited the facilities located in its district and [New] Jordan School received school facilities located in its new district. The State Tax Commission then allocated the existing outstanding bond liability to the facilities in Canyons District and titled it "Jordan School Old Debt Service" on the tax notice.
County General Fund: This is a countywide levy which funds the general operation of county government i.e. uniform services enjoyed by all residents of the county including recording of documents, aging services, meals on wheels, county wide jail services, regional park and recreation services, prosecution of criminals, etc.
Capital Improvements Fund: This levy funds capital projects for the county which are not funded by bond proceeds.
Bond Interest and Sinking Fund: This levy funds payments of principal and interest on general obligation bonds for the construction of public buildings and capital projects which have been approved by a vote of the public. This levy includes, for example, the general obligation bonds issued to fund construction of the new county jail.
Flood Control Fund: This levy funds countywide (including municipalities) flood control programs.
Government Immunity Fund: This levy funds the County's self insurance program to cover litigation and potential liabilities.
County Health Fund: This levy is to pay for the provision of countywide (including municipalities) health services.
Cities and Towns: This levy funds the general operations of specific cities or towns.
Salt Lake County Municipal Services Fund: This levy funds municipal type service in the unincorporated county, e.g. Fire, Sheriff's patrol, street lighting, planning, etc.
Salt Lake County Special District # 1: This fee funds sanitation (garbage services) within the district area. The special district does not presently levy a tax rate but instead charges a monthly user fee based on a unit rate. (The basic charge is $153.00)
Libraries: This levy funds library services for (1) Salt Lake City, (2) Murray City or (3) the balance of the County.
Water Conservancy Districts: This levy pays for water services provided by Metropolitan Water District or the Salt Lake County Water Conservancy District.
Mosquito Abatement Districts: This levy funds spraying and other mosquito control programs.
Water and Sewer Improvement Districts: This levy partially funds the costs of providing direct connections to water and or sewerage treatment facilities. This may be in addition to monthly service fees and charges imposed by the districts.
Other Special Districts: This levy funds the general operations of special districts created for the provision of specialized services, e.g. Recreation, cemetery maintenance, irrigation, or gas line services in a limited geographic area within a given municipality or the County.
Central Utah Water Conservancy District: This levy funds Salt Lake County residents share of the local participation requirement for the federally funded Central Utah Water Project. This levy is assessed in several Utah counties.
Multi-County Assessing and Collecting Levy: This uniform statewide levy is mandated by the Legislature, to promote adequate funding for assessing and collection functions, on an equitable basis, to all counties of the state at a minimally acceptable level. Salt Lake County contributes a portion of this revenue to a multi-county fund for distribution to counties which cannot generate the minimum level of funding.
County Assessing and Collecting Levy: This optional levy funds the additional costs of assessing and collecting functions, including reappraisal, within Salt Lake County which are not covered by revenue generated from the MULTI-County Assessing and Collecting Levy.
Specific questions concerning the various levies shown on your property tax notice should be directed to the individual taxing entities.