The first thing taxpayers might notice when reviewing the tentative 2025 Wasatch County budget would be the 35% increase from the previous year.
That, Heber Lefgren said, is nothing to worry about. Lefgren, the assistant county manager for Wasatch County, said in a council meeting on Wednesday that the bulk of expenditures ramping up the budget from $77.3 million in 2024 to $118.8 million in 2025 can be attributed to two main projects: the expansion on the courthouse and the first-year cost of the new administration building construction.
The new addition on the courthouse, which is in its second year of construction, was predicted to cost $16 million with half paid by the state. This year, the court expansion project will receive $11.6 million. The design and construction of the new three-year administration building project includes $16.9 million of funds attributed to capital improvement projects.
The budget contains an in-depth overview about all $118.8 million appropriated across 25 funds in 2025. The county released the entire budget for public review this week.
On Nov. 13, Wasatch County will be holding a work session to formally accept council and public feedback. On Dec. 4, changes from that meeting will be presented to the council before the proposed budget’s potential adoption.
“There will be no decision made next week,” Lefgren said. “Really, what we’re looking at from our perspective is making sure that you understand the document or the substance of the budget, what concerns you have, what changes we need to make.”
This tentative budget’s five major categories are divvied up so that approximately $5 million goes to internal services, $38 million to capital funds, $27 million to special revenue funds, and $2.7 million to debt services funds. The county’s general fund will receive 37% of the budget — about $44 million.
For 2025, there is no inclusion of property tax increases through the use of Utah’s Truth-in-Taxation, which was voted in by the council 5-1 in October 2023. This budget details that the $1 million increase in property tax is associated only with new growth.
Two additional funds have been formed for improved monetary and debt service payment tracking, respectively.
The first being a capital improvement fund to monitor restricted monetary assets associated with the purchase of open spaces. The second splits debt service funds in two with a general obligation debt service bond fund and a municipal building authority fund.
Lefgren is confident that the 2025 budget will be well received.
In 2024, Wasatch County won the Government Finance Officers Association of the United States and Canada’s Distinguished Budget Presentation Award for the second year in a row.
“We anticipate that we will apply this once the adopted budget is finalized. We anticipate that we will get it for the third year in a row,” Lefgren said.