Property Tax Rates

Transcription

1 Property Tax Rates Published by Utah Taxpayers Association 1578 West 1700 South, suite 201 Salt Lake City, Utah Phone: (801) May 2006

2 Statewide Property Tax Revenues Increase 6% in 2005 Utah statewide property tax revenues are expected to surpass $1.9 billion in CY2005. Your Taxpayers Association bases this estimate on Tax Commission data for assessed valuations and adopted tax rates by all Utah school districts, counties, cities, towns, and special service districts. This estimate includes locally assessed real and personal property, centrally assessed property, and automobile fee-in-lieu (FIL). Automobile FIL accounted for 10.5% of the total. Utah Property Tax Growth Annual Increas 13.0% 8.0% 3.0% % Truth-in-Taxation was enacted in Legislature reduced property taxes in 1995, 1996, 1998 Calculations by Utah Taxpayers Association Real and Personal Property Real and personal property taxes charged for 2005 were $1.7 billion, an increase of 6.0% over the amount for Since 2000, real and personal property taxes charged have increased at an annualized rate of 5.8%. Assessed valuation for real and personal property was $132.3 billion, an increase of 7.4%. The 2005 statewide effective tax rate on real and personal property was 1.288%, slightly below last year s 1.304% and slightly higher than average since 1999 (1.275%). Best and Worst Every year, your Taxpayers Association lists the five highest and five lowest property tax rates for each type of local government. When all cities are included (not just the 30 largest), the highest property tax rates are found in East Carbon ( ), Salt Lake City ( ), Ogden ( ), Roosevelt ( ), and Brian Head ( ). The effective tax rate is for all Utah cities. For the thirty largest cities, the effective tax rate is In addition to local government fiscal efficiency, other factors impact property tax rates. At the city level, property tax rates are impacted by cities decisions to impose utility franchise fees. Most urban cities impose this tax while many rural towns do not. City property taxes are also impacted by city sales tax bases, which explain why so many mayors, council members, and city economic development directors like to subsidize retail businesses. The Best School District Tax Rate County Tax Rate Cities (30 largest) Tax Rate 1. Daggett Utah Bountiful Kane Tooele Spanish Fork Wayne Garfield So. Salt Lake Park City Summit Riverton Grand Washington Draper School District Tax Rate County Tax Rate Cities (30 largest) Tax Rate Effective Avg Effective Average Effective Avg Effective tax rate for all cities. For 30 largest cities, the effective tax rate is The Worst School District Tax Rate County Tax Rate Cities (30 largest) Tax Rate 36. Beaver Millard Tooele Jordan Piute Provo Tooele Weber Cedar City Tintic San Juan Ogden Nebo Emery Salt Lake Source: Utah State Tax Commission

3 School district property tax rates are impacted by enrollment growth rates and assessed valuation per student. Rapidly growing districts with modest to low assessed valuations per student like Tooele, Jordan, Nebo, and Alpine typically have high tax rates. County-wide Effective Tax Rates County effective tax rates are determined by dividing total real and personal property taxes charged by all tax entities within a county including school districts, special service districts, and the county itself by the county s total assessed valuation. Valuation-weighted tax rates vary dramatically from county to county for several reasons. Some local governments operate more efficiently than others. Local governments with low property tax bases, which may be due to low property values and/or low population bases, need to provide the same services as counties with high property tax bases. However, a high tax base does not guarantee a low tax rate. Millard County (county government only) has the fifth highest property tax rate in the state despite having 1.39% of the state s property tax base (due to Intermountain Power which pays more than 70% of the county s taxes) and only 0.53% of the state s population. Salt Lake City has the highest tax rate of any city in Utah despite having 14.6% of the state s municipal property tax base and 9.2% of the state s incorporated population. County Effective Tax Rates Excluding School Districts One measure of local government efficiency in providing non-educational services is to evaluate effective tax rates (ETR) excluding school districts while also accounting for assessed valuation per capita (AVPC). By excluding school districts, this measure accounts for the tax burdens imposed by counties, cities, and special service districts. The accompanying chart looks at urban and suburban counties in Utah. ETRs are listed along with AVPC. Indexed effective tax rates are calculated by multiplying each county s ETR by the ratio of that county s AVPC to the statewide AVPC. Local governments in two counties Tooele and Utah have the County-wide Effective Tax Rates County Effective Rate % of State Avg Rank Wayne 0.743% 57.7% 1 Daggett 0.796% 61.8% 2 Kane 0.835% 64.8% 3 Rich 0.851% 66.0% 4 Morgan 0.956% 74.2% 5 Grand 0.986% 76.6% 6 Washington 1.019% 79.1% 7 Summit 1.047% 81.3% 8 Millard 1.053% 81.8% 9 Uintah 1.054% 81.8% 10 Garfield 1.055% 81.9% 11 Carbon 1.070% 83.1% 12 Box Elder 1.076% 83.5% 13 Wasatch 1.089% 84.5% 14 Piute 1.094% 84.9% 15 Cache 1.107% 86.0% 16 Iron 1.161% 90.2% 17 Sanpete 1.175% 91.2% 18 Beaver 1.189% 92.3% 19 Utah 1.190% 92.4% 20 Sevier 1.210% 93.9% 21 Juab 1.241% 96.3% 22 Emery 1.250% 97.1% 23 Tooele 1.268% 98.4% 24 Davis 1.284% 99.7% 25 Duchesne 1.390% 107.9% 26 Salt Lake 1.447% 112.4% 27 Weber 1.485% 115.3% 28 San Juan 1.505% 116.9% 29 Total 1.288% 100.0% Calculations by Utah Taxpayers Association based on Tax Commission data County Effective Tax Rates (ETR) Excluding School Districts and Adjusted for Assessed Valuation Per Capita (AVPC) County ETR excl. Schools AVPC Indexed ETR Tooele 0.378% $37, % Utah 0.399% $39, % Davis 0.515% $40, % Iron 0.404% $59, % Washington 0.406% $63, % Weber 0.811% $39, % Salt Lake 0.727% $56, % Wasatch 0.427% $102, % Summit 0.477% $238, % Calculations by Utah Taxpayers Association based on Tax Commission and GOPB data 1.County effective tax rates include counties, cities, and special service districts. 2.ETR = effective tax rate 3.AVPC = Assessed valuation per capita 4Indexed ETR = [county ETR] * [(county AVPC)/(state AVPC)] distinction of having low effective tax rates while also having low assessed valuations per capita.

4 Taxes Charged and Average Rates for Types of Local Governments In 2005, school districts collected 54.9% of all property taxes charged, unchanged from Counties collected 18.8% of all property taxes, also unchanged from The share collected by cities and towns decreased from 15.4% to 15.1% while the share collected by special service districts increased from 10.9% to 11.2%. The following table shows the effective tax rates, revenues, and share of total property tax revenues for the four general types of local governments. Effective tax rates are valuation weighted and are determined by dividing real and personal property tax revenues by total property valuation. Revenues 2 Effective Tax Rates and Taxes Charged for Local Governments Gov t Type Effective Increase Share of Tax Rate 1 over Total School Districts $1.045 billion 6.0% 54.9% Counties $358.4 million 6.0% 18.8% Cities/Towns $287.6 million 3.9% 15.4% Special Districts $213.3 million 9.2% 10.9% Statewide $1.904 billion 6.0% 100.0% Calculations by Utah Taxpayers Association 1. Effective tax rate is for real and personal property only. FIL is excluded. 2. Revenues and percent increase include FIL. 3.Rates for school districts, counties, cities, and special service district add to less than the total statewide rate since special service districts have overlapping tax bases. Should Certified Tax Rate Calculation Include Inflation? Several Legislators and advocacy groups have proposed allowing local governments to automatically raise tax rates to capture inflationary increases without having to comply with Truth-in-Taxation s notification and hearing requirements. If it ain t broke, don t fix it. How much faster do property tax revenues need to increase? As the following graphs demonstrate, property tax revenues as a percent of personal income -- after adjusting for property tax cuts unrelated to Truth-in-Taxation -- have actually increased over the past ten years, not decreased. The first graph shows school district property tax collections excluding the statewide basic levy. Basic levy revenues are excluded because the Legislature reduced the basic levy twice during the 1990s and these reductions were unrelated to Truth-in-Taxation. Some but not all of the school district increase can be attributed to recent construction bonds which are exempt from Truth-in-Taxation. 1.20% 1.15% 1.10% 1.05% 1.00% 0.95% 0.90% 0.85% School Property Taxes excl Basic Levy as Percent Personal Income 0.80% Calculations by Utah Taxpayers Association based on data from Tax Commission, BLS, and Legislative Fiscal Analyst. Includes FIL, excludes RDA adjustments

5 Adjusted property tax revenues have increased as a percent of personal income even during times (2000 to 2004) of modest appreciation in real estate prices. The second graph shows city property tax collections. No adjustments are needed for the city property tax revenue graph since the Legislature has not passed legislation cutting city property taxes. City Property Tax Revenue as % Personal Income 0.420% 0.400% 0.380% 0.360% 0.340% 0.320% Calculations by Utah Taxpayers Association based on data from Utah State Tax Commission and BLS. Includes FIL, excludes RDA adjustments Truth-in-Taxation is not responsible for the revenue shift from property taxes to sales taxes. Sales tax revenues have increased faster than property tax revenues, but Truth-in-Taxation is not responsible for unnecessarily restricting property tax revenue growth. Several factors explain why sales tax revenues have outpaced property tax revenues. Property tax revenues have been reduced by nearly $250 million, roughly the equivalent of 13% of current property tax and FIL revenues, including the following: Reduction in county property tax due to imposition of 0.25% county option sales tax which generated $89.5 million in FY2005. The Legislature reduced the statewide basic levy twice during the 1990s. Conservatively, this results in an annual $160 million reduction. Sales taxes have increased for several reasons, including rapid increases in personal income and decreased savings. The Legislature enacted Truth-in-Taxation twenty years, and it has served Utah s taxpayers and local governments well.

6 DISTRIBUTION OF PROPERTY TAXES BY TYPE OF TAXING UNIT STATE CITIES & SPECIAL TOTAL YEAR GENERAL % SCHOOLS % TOWNS % COUNTY % ROADS % BOUNTY % DISTRICTS % CHARGED 1920 $1,722,041 9% $8,566,731 47% $3,773,749 21% $1,701,379 9% $2,431,141 13% $116, % 0% $18,311, $1,748,067 8% $11,213,115 52% $3,990,640 19% $2,153,884 10% $2,284, % $80, % 0% $21,470, $483,976 3% $9,770,399 54% $3,719,581 20% $3,533,320 19% $668,323 4% $51, % 0% $18,227, % $22,873,230 60% $7,558,945 20% $6,015,858 16% $1,566,659 4% $153, % 0% $38,168, % $57,793,140 66% $13,398,277 15% $9,300,405 11% $3,241,596 4% $126, % $3,102,323 4% $86,962, % $97,675,397 63% $20,366,055 13% $29,128,751 19% 0% $204, % $6,747,240 4% $154,121, % $221,699,959 58% $43,274,200 11% $79,000,230 21% 0% $168, % $35,221,004 9% $379,364, % $362,814,778 55% $79,243,990 12% $151,260,123 23% 0% 0% $67,008,363 10% $660,327, % $387,668,225 55% $83,761,724 11% $156,463,186 22% 0% 0% $74,064,275 11% $701,957, % $385,378,743 53% $90,417,317 12% $169,904,027 23% 0% 0% $78,662,243 11% $724,363, % $391,447,028 53% $89,902,876 12% $174,710,777 24% 0% 0% $79,909,064 11% $735,969, % $406,329,955 53% $93,511,416 12% $181,230,771 24% 0% 0% $80,334,468 11% $761,416, % $425,102,610 53% $99,376,720 13% $187,341,394 24% 0% 0% $83,319,725 10% $795,140, % $457,147,357 54% $101,382,230 12% $194,002,458 23% 0% 0% $86,642,157 10% $839,174, % $489,630,534 55% $109,212,585 12% $210,435,636 23% 0% 0% $90,488,893 10% $899,767, % $536,408,733 55% $114,743,440 12% $220,591,305 23% 0% 0% $95,813,420 10% $967,556, % $580,527,609 55% $124,223,485 12% $238,800,668 23% 0% 0% $103,691,681 10% $1,047,243, % $535,038,944 52% $132,600,391 13% $251,973,582 24% 0% 0% $108,059,782 11% $1,027,672, % $543,347,388 50% $149,435,036 13% $276,967,611 26% 0% 0% $117,572,882 11% $1,087,322, % $608,294,448 50% $163,617,491 14% $304,456,178 25% 0% 0% $130,097,608 11% $1,206,465, % $645,294,698 53% $180,536,170 15% $258,839,528 21% 0% 0% $136,791,531 11% $1,221,461, % $722,654,771 53% $195,203,189 14% $288,193,173 21% 0% 0% $145,728,353 11% $1,351,779, % $778,355,432 54% $219,059,017 15% $287,057,160 20% 0% 0% $150,637,125 10% $1,435,108, % $824,255,655 53% $239,209,140 16% $305,565,556 20% 0% 0% $172,898,251 11% $1,541,928, % $866,313,867 54% $251,146,857 16% $311,985,061 19% 0% 0% $179,439,114 11% $1,608,884, % $918,524,989 54% $263,157,306 16% $322,528,469 19% 0% 0% $185,238,187 11% $1,686,338, % $986,025,830 55% $276,834,001 15% $338,194,789 19% 0% 0% $195,299,412 11% $1,796,354, est 0% $1,045,134,378 55% $287,608,818 15% $358,352,345 19% 0% 0% $213,335,537 11% $1,904,431,078 Source: Utah State Tax Commission Reports. Special districts prior to 1953 were included under other categories - Roads after 1960 were listed under the county category - Vehicle Fee-in-Lieu reveneues are included in the figures.

7 UTAH PROPERTY TAX RATES 2004 & BEAVER COUNTY A. Fire Service Dist. # D. Fire Service Dist. # E. Hosp. Service Dist. # F. Service District # G. Co. Mosquito Abatement # H. Elk Meadows Service Dist ( ) County Purposes School District Special District F Special District D,E Where applicable add A,G,H Beaver City County, School, F Special District A Milford City County, School, F Special District D,E Minersville Town County, School, F Special District D,E BOX ELDER COUNTY A. Mosquito Abatement ( ) B. Special Service Area # C. Fielding Cemetery D. Garland Cemetery E. Penrose Cemetery H. Portage Cemetery J. Riverside Cemetery K. Willard Cemetery ( ) L. Plymouth Cemetery ( ) M. Weber Basin Water ( ) N. Corinne Cemetery P. Hansel Valley Watershed R. East Garland Cemetery S. South Willard Special T. B.E. & Willard Flood ( ) U. B.E. Service Area # V. Riverside Special ( ) W. B.E. & Perry Flood ( ) Y. Bear River Water Cons ( ) Z. Bona Vista Water AA. Grouse Creek Cemetry BB. Grouse Creek Service Dist ( ) Page 6

8 County Purposes Box Elder County Library ( ) School District ( ) Special District A,Y ( ) ( ) Where applicable add B,C,D,E,H,J,K,L,M,N,P,R,S,T,U,V,W,Z,AA,BB Bear River City County,School,Lbry.,A,Y ( ) ( ) Brigham City* County, School, A,Y ( ) ( ) Where applicable add W *Includes city library, county library does not apply Corinne City County,School,Lbry.,A,Y ( ) Special District N Deweyville Town ( ) County,School,Lbry.,A,Y ( ) ( ) Elwood Town County,School,Lbry.,A,Y ( ) ( ) Fielding Town County,School,Lbry.,A,Y ( ) Special District C ( ) Garland City* ( ) County, School, A,Y ( ) Special District D ( ) Where applicable subtract D *County library does not apply Honeyville Town County,School,Lbry.,A,Y ( ) ( ) Howell Town ( ) County,School,Lbry.,A,Y ( ) Special District B ( ) Mantua Town ( ) County,School,Lbry.,A,Y ( ) ( ) Perry City ( ) County,School,Lbry.,A,Y ( ) Special District W ( ) ( ) Where applicable add K; subtract W Plymouth Town County,School,Lbry.,A,Y ( ) Special District L ( ) ( ) Page 7

9 Portage Town County,School,Lbry.,A,Y ( ) Special District H ( ) Snowville Town County,School,Lbry.,A,Y ( ) Tremonton City* County, School, A,Y ( ) Where applicable add D *Includes city library, county library does not apply Willard City ( ) County,School,Lbry.,A,Y ( ) Special Districts K,T ( ) ( ) Where applicable add M CACHE COUNTY A. Cornish Cemetery ( ) B. Hyde Park Cemetery ( ) C. Millville-Nibley Cem ( ) D. Newton Cemetery ( ) E. Paradise Cemetery ( ) F. Avon Cemetery ( ) H. Richmond Cemetery ( ) I. Mosquito Abatement # ( ) J. Benson Culinary Water R. Powder Mtn. Wtr./Swr ( ) S. Cache Mosquito Abatement County Purposes School District ( ) ( ) Where applicable add A,B,C,D,E,F,H,I,J,R,S Amalga Town ( ) County, School, S ( ) ( ) Clarkston Town ( ) County, School ( ) ( ) Cornish Town ( ) County, School ( ) Special District A, S ( ) Hyde Park City County, School ( ) Special District B, S ( ) Where applicable subtract B Hyrum City ( ) County, School, S ( ) Lewiston City ( ) County, School ( ) Page 8

10 Where applicable add H ( ) Logan City ( ) Logan School District County Levy Mendon City ( ) County, School, S ( ) ( ) Millville Town ( ) County, School ( ) Special District C ( ) ( ) Where applicable subtract C Newton Town County, School ( ) Special District D, S Nibley Town ( ) County, School ( ) Special District C, S ( ) Where applicable subtract C North Logan City ( ) County, School, S ( ) ( ) Where applicable add B Paradise Town ( ) County, School ( ) Special District E ( ) ( ) Providence City ( ) County, School, S ( ) ( ) Where applicable add C Richmond City ( ) County, School ( ) Special District H, S ( ) River Heights City County, School ( ) ( ) Smithfield City ( ) County, School, S ( ) ( ) Trenton Town ( ) County, School ( ) ( ) Wellsville City ( ) County, School, S ( ) ( ) CARBON COUNTY Page 9

11 A. Carbon Water Consvcy ( ) B. Price River Water Impvt C. Miller Creek Water D. Scofield Reservior County Purposes ( ) School District ( ) Special District A,B Municipal Svcs. (Unincorp.) ( ) ( ) Where applicable add C,D and subtract B East Carbon City County, School, A ( ) ( ) Helper City County, School, A ( ) Special District B ( ) Price City ( ) County, School, A ( ) Special District B ( ) Scofield Town ( ) County, School, A ( ) ( ) Sunnyside City County, School, A ( ) Wellington City County, School, A ( ) Special District B ( ) DAGGETT COUNTY A. Daggett Water & Sewer B. Daggett Co. Mosquito ( ) C. Service Area # County Purposes School District ( ) ( ) Where applicable add A,B,C Manila Town ( ) County, School, B ( ) ( ) Page 10

12 DAVIS COUNTY A. Weber Basin Water ( ) B. Davis Co. Mosquito ( ) C. No. Davis Co. Sewer D. Bountiful Water Subcon ( ) E. South Davis Co. Water ( ) G. Service Area # ( ) H. Cent. Davis Co. Sewer ( ) J. So. Davis Co. Sewer ( ) K. Mutton Hollow Impvt L. Farmington Press. Irrig ( ) M. Chase Lane/Casa Loma N. Central Weber Sewer T. Hooper Water Impvt ( ) U. So. Weber Water Impvt ( ) W. South Davis Recreation County Purposes ( ) School District ( ) County Library ( ) Special Districts A*,B* ( ) Special District C* ( ) Where applicable add D,E,G,H,J,K,L,T, W and subtract C *Except Antelope Island Bountiful City ( ) County, School, Lbry. A,B ( ) Special Districts D,J,W Where applicable add E, subtract D Centerville City ( ) County, School, Lbry. A,B ( ) Special District J,W Where applicable add D,M Clearfield City County, School, Lbry. A,B ( ) Special District C ( ) Clinton City ( ) County, School, Lbry. A,B ( ) Special District C ( ) Where applicable add T Farmington City ( ) County, School, Lbry. A,B ( ) Special District H,L ( ) ( ) Where applicable subtract L Fruit Heights City ( ) County, School, Lbry. A,B, ( ) Special District H ( ) ( ) Where applicable add C,L and subtract H Page 11

13 Kaysville City* ( ) County, School, A,B ( ) Special District H ( ) ( ) Where applicable add C,K,L and subtract H *Includes city library, county library does not apply Layton City County, School, Lbry. A,B ( ) Special District C ( ) Where applicable add H,K and subtract C North Salt Lake City ( ) County, School, Lbry. A,B ( ) Weber Basin Water (Variable) Special District J,W Where applicable add E South Weber City ( ) County, School, Lbry. A,B ( ) Special Districts N,U ( ) ( ) Where applicable add C and subtract N,U Sunset City ( ) County, School, Lbry. A,B ( ) Weber Basin Water (Variable) ( ) Special District C ( ) Syracuse City County, School, Lbry. A,B ( ) Special District C ( ) West Bountiful City County, School, Lbry. A,B ( ) Special District J,W Where applicable add D West Point City ( ) County, School, Lbry. A,B ( ) Special District C ( ) Where applicable add T and subtract C Woods Cross City ( ) County, School, Lbry. A,B ( ) Special District J,W Where applicable add D,E DUCHESNE COUNTY B. Duchesne Co. Mosquito ( ) C. Hanna Water & Sewer D. East Duchesne Water ( ) E. Neola Water & Sewer F. Fruitland Water G. Upper Country Water ( ) H. Neola Comm. Park ( ) I. Pinon Forest Special Dist ( ) J. Duchesne Co. Water Cons ( ) Page 12

14 K. Tabby Valley Parks SSD X. Central Utah Water Z. Johnson Water Dist ( ) County Purposes ( ) School District Special District B,X, J Where applicable add C,D,E,F,G,H,I,K,Z Altamont Town ( ) County, School, B,X, J Special District G ( ) ( ) Duchesne City ( ) County, School, B,X, J ( ) Myton City ( ) County, School, B,X, J ( ) Where applicable add Z Roosevelt City ( ) County, School, B,X, J ( ) Where applicable add Z Tabiona Town County, School, B,X,J,K EMERY COUNTY A. Emery Water Consrvcy ( ) B. Castle Valley Special ( ) C. So. Emery Water Cons D. Emery Special E. Emery Co. Recreation F. Emery Co. Fire G. Withdrawn Areas (Green River) ( ) County Purposes ( ) School District ( ) Special District E,F Special District A,B ( ) ( ) Where applicable add C,D or subtract A,B Castle Dale City County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Where applicable subtract B Clawson Town ( ) County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Page 13

15 Cleveland Town ( ) County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Page 14

16 Elmo Town ( ) County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Emery Town ( ) County, School,E,F ( ) Special District A,B,C ( ) ( ) Ferron Town ( ) County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Where applicable newly annexed areas should subtract B Green River City County, School,E,F ( ) ( ) Huntington City ( ) County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Orangeville City ( ) County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Where applicable subtract B GARFIELD COUNTY A. Antimony Cemetery ( ) B. Panguitch Cemetery ( ) C. Hatch Town Cemetery D. Garfield-Ticaboo Special E. Tropic Cemetery F. Cannonville Cemetery G. Henrieville Cemetery ( ) H. Escalante Cemetery I. Wide Hollow Water J. Upper Sevier Water K. Bristlecone Water Improve M. District for Fire Protection ( ) X. Central Utah Water Panguitch Lake Fire District ( ) County Purposes School District ( ) ( ) Where applicable add A,B,C,D,E,F,G,H,I,J,K,L,M,N,X Antimony Town ( ) County, School ( ) Special District A,J,X ( ) Page 15

17 Boulder Town ( ) County, School ( ) ( ) Cannonville Town ( ) County, School ( ) Special District F ( ) Where applicable add E,J,X and subtract F Escalante Town County, School ( ) Special District H,I ( ) Hatch Town County, School ( ) Special District C,J,X ( ) Henrieville Town ( ) County, School ( ) Special District G ( ) ( ) Panguitch City ( ) County, School ( ) Special District B,J,X ( ) Tropic Town ( ) County, School ( ) Special District E,J,X ( ) GRAND COUNTY A. Moab Mosquito ( ) B. Elgin Mosquito C. Grand County Cemetery ( ) D. Moab Valley Fire ( ) E. Grand County Water ( ) F. Spanish Valley W & S ( ) H. Grand Co. Special Water ( ) J. Thompson Water Impvt K. Castle Valley Fire L. Grand Co. Hospital N. Grand County Recreation O. Grand Cnty Solid Wste # P. Grand Co. Multi-Purpose Q. Thompson Springs Spc.Svc Fire R. Grand County Arches W&S County Purposes School District ( ) Special Districts C,E,L,N,O,P ( ) Special District H ( ) ( ) Where applicable add A,B,D,F,J,K,R,Q and subtract H Castle Valley ( ) County, School, C,E,L,N,O,P Page 16

18 Special District H,K Page 17

19 Moab City County, School, C,E,L,N,O,P Special District A,D,H ( ) ( ) Where applicable add F IRON COUNTY A. Iron Co. Service Area # B. Central Iron Co. Water ( ) County Purposes School District Where applicable add A,B Brian Head Town ( ) County, School ( ) Cedar City ( ) County, School Special District B ( ) Enoch Town ( ) County, School Special District B ( ) Kanarraville Town ( ) County, School Special District B ( ) Paragonah Town ( ) County, School Parowan City ( ) County, School ( ) JUAB COUNTY A. Juab Co. Water District B. Juab Co. Fire District X. Central Utah Water JUAB SCHOOL DISTRICT County Purposes School District Special District B,X Where applicable add A and subtract X TINTIC SCHOOL DISTRICT County Purposes School District ( ) Special District B Page 18

20 Where applicable add X ( ) IN JUAB SCHOOL DISTRICT Levan Town County, School Special District B,X Mona Town County, School Special District A,B,X Nephi City County, School Special District A,B,X Rocky Ridge Town County, School Special District A,B,X Santaquin ( ) County, School Special District, A,B,X IN TINTIC SCHOOL DISTRICT Eureka City County, School Special District B,X KANE COUNTY A. Glen Canyon Special C. Long Valley Sewer D. Western Kane # E. Church Wells Special ( ) F. Kane Co. Water ( ) G. Kane Co.Human Res H. Kane Co. Rec. & Trans County Purposes School District ( ) Special District F,H ( ) Special District G Where applicable add C,D,E Alton Town ( ) County, School,F Special Districts D,H ( ) Big Water ( ) County, School,F Special Districts A,H Glendale Town ( ) Page 19

21 County, School,F Special Districts C,D,G,H ( ) Where applicable subtract C Kanab City ( ) County, School,F Special Districts D,G,H ( ) Page 20

22 Orderville Town ( ) County, School,F Special Districts C,D,G,H MILLARD COUNTY A. Delta-Sutherland-Oasis Cem ( ) B. Hinckley-Deseret Cemetery ( ) D. West Millard Mosquito E. Millard Co. Water K. Millard Co. Fire Service County Purposes School District ( ) Special District E,K Special District D Where applicable add A,B and subtract D Delta City ( ) County, School E,K Special District A,D ( ) Fillmore City ( ) County, School E,K Hinckley Town ( ) County, School E,K Special District B,D ( ) Holden Town County, School E,K Kanosh Town ( ) County, School E,K Leamington Town ( ) County, School E,K Special District D Lynndyl Town County, School E,K Special District D Meadow Town ( ) County, School E,K Oak City Town ( ) County, School E,K Scipio Town County, School E,K Page 21

23 MORGAN COUNTY A. Weber Basin Water ( ) B. Mountain Green Fire C. Mountain Green Sewer ( ) County Purposes ( ) School District ( ) Special District A ( ) ( ) Where applicable add B,C Morgan City County, School, A ( ) ( ) PIUTE COUNTY A. Upper Sevier Water X. Central Utah Water County Purposes School District ( ) Special District A,X Circleville Town ( ) County, School,A,X Junction Town ( ) County, School,A,X Kingston Town ( ) County, School,A,X Marysvale Town ( ) County, School,A,X RICH COUNTY A. Garden-Pickleville Cem ( ) B. Randolph Cemetery C. Laketown Cemetery D. Woodruff Cemetery F. Garden-Pickleville Fire ( ) G. Randolph Fire H. Laketown Fire I. Woodruff Fire J. Eagle Spring Special K. Bear Lake Special L. Mountain Meadow Imp. Dist M. Meadowville SSD Page 22

24 County Purposes School District ( ) Where applicable add A,B,C,D,F,G,H,I,J,K,L,M Garden City Town ( ) County, School Special District A,F ( ) Special District K ( ) Where applicable subtract K Laketown ( ) County, School Special District C,H ( ) Randolph Town County, School Special District B,G Woodruff Town County, School Special District D,I SALT LAKE COUNTY A. S.L. City Metro Water ( ) B. S.L. City Mosquito ( ) C. Magna Mosquito ( ) D. So. S.L. Valley Mosquito ( ) E. Jordan Valley Water Cons. Dist F. Granger-Hunter Impvt ( ) G. S.L. City Sub. Sanitary ( ) H. S.L. City Sub. San. # K. Magna Water Imprvt M. S.L.Co. Cottnwd. San ( ) N. Copperton Improvement O. Taylorsville-Bennion ( ) P. Kearns Improvement ( ) Q. Little Cottonwood Imp R. Sandy Suburban Impvt S. So.Davis Co. Sewer T. S.L.Co. Sewerage # ( ) U. Crescent Cemetery ( ) V. Emigration Improvement ( ) W. S.L.Co. Svc. Area # ( ) X. Central Utah Water Y. S.L. Co. Svc. Area # ( ) Z. S.L. Co. Svc. Area # ( ) AA S.L.Co. Spec. Dist. # BB S.L.Co. Municipal Svc ( ) DD Solitude Improvement EE Alta Canyon Recreation ( ) FF Glenmoor Special Svc GG Alta Special Service HH L.Cottonwood Gas Impvt II W. Jordan Fairway Estates ( ) JJ S.L.C. Water - Sandy ( ) KK. White City Water LLTraverse Ridge Spec. Svc ( ) Page 23

25 Salt Lake County Library ( ) MM. SL Valley Fire Svc. Area GRANITE SCHOOL DISTRICT County Purposes ( ) Granite School District ( ) County Library ( ) Special Districts X,AA,BB,MM ( ) ( ) Where applicable add C,D,E,F,G,K,M,O,P,V,W,Z JORDAN SCHOOL DISTRICT County Purposes ( ) Jordan School District ( ) County Library ( ) Special Districts D,X,AA,BB,MM ( ) ( ) Where applicable add E,G,H,M,N,P,Q,R,T,U,W,Y,Z,DD,EE,II,KK Murray City* ** ( ) County Purposes ( ) Murray School District ( ) Special Districts D,X ( ) Where applicable add E,G,H,M,O,Z *Part of city carries bond levy in M ** Small parts of city in Granite and Jordan School Districts Salt Lake City* ( ) County Purposes ( ) S.L. City School District Special District A,X Special District B ( ) ( ) Where applicable add C,D,E,F,G,K,S and subtract B *Small part of city in Granite School District IN JORDAN SCHOOL DISTRICT Alta Town ( ) County, School, Lbry, X ( ) Special District D ( ) Special District HH ( ) Where applicable add Q,Y,GG and subtract HH Bluffdale Town ( ) County, School, Lbry, X ( ) Special District D ( ) Special District E,T ( ) ( ) Where applicable subtract E,T Draper City* County, School, Lbry, X ( ) Special District D,E Special District T ( ) ( ) Where applicable add U, LL and subtract E,T *Part of city in Utah County Herriman City ( ) County, School, Lbry, X ( ) Special District D,E Special District T ( ) ( ) Page 24