Wasatch County is reviewing a projected $124.3 million base budget for 2027, a $7 million decrease from what was approved this year.
Assistant County Manager Heber Lefgren said that, with adjustments, the 2026 budget stood at about $131.8 million. The difference for next year includes a $1.85 million increase in the general fund and decreases across three categories.
The county doesn’t anticipate increasing property taxes.
“We have decided early on that that is not an option, so we exclude that from the process,” Lefgren said.
The general fund serves as the chief operating fund and accounts for the majority of services provided to Wasatch County residents. The remaining 24 funds in the budget were created to allow easy accounting of revenue.
The 2027 budget analyzes what would be needed to maintain the same service levels upheld in 2026. It also adjusts for inflation and includes removing one-time costs.
While the 2026 budget included a $52.4 million general fund, the 2027 budget includes a $54.26 million general fund. Personnel costs include a 2.5% increase.
No increase is included related to the operation of the new 63,000-square-foot county administration building, which saw a $45 million bond this year.
Along with reviewing the 2027 base budget, Wasatch County will routinely consider departmental requests. That includes a “wish list” of items from departments such as the library and, notably, the Wasatch County Sheriff’s Office.
The Sheriff’s Office has requested more than $740,000, not counting the request for a new school resource officer. That number includes the purchase of a $486,000 armored public safety vehicle. In comparison, the Wasatch County public works department requested about $372,000, mostly in facility and maintenance costs.
The Wasatch County Library requested $192,000. That’s for a needs assessment study of the library building and the installation of additional safety cameras.
Wasatch County Manager Dustin Grabau said the armored public safety vehicle would be to address critically dangerous situations, such as active shooters. But County Council members like Spencer Park want Wasatch County Sheriff Jared Rigby to make his case for the requested item.
“It’s just a really hard sell to me. I don’t want our law enforcement to become another branch of the military,” Park said.
While the County Council considers the 2027 budget, councilors such as Erik Rowland are thinking ahead on budget priorities. As it stands, the county has five main budget priorities.
“We wanted to remain sound and prepared financially, be a high-performing county, prepare for the future growth, provide balanced service levels that improve quality of life and maintain the rural character and preserve open space,” Lefgren said.
But Rowland asked the County Council to consider how it might reduce the tax load on residents in coming years.
“Because as we look up (at) the Deer Valley project, it’s had a substantial effect on every resident in the county to some degree, and one of those being a heavier burden on property taxes, obviously increased traffic,” Rowland said. “If there’s revenue coming in from that source, to me it just seems to make the most sense to give that back to the public as a top priority.”
Lefgren anticipates that general fund revenue will top out at $60.8 million in 2031 while expenditures would reach $61.8 million. In 2022, general fund revenue reached $34.8 million, and expenditures reached $35.4 million.
Property tax revenue is expected to increase by about 7% every year, consistent with increases in previous years. Lefgren also anticipated that building permits will increase again in 2027.
The next major project, renovating or expanding the Wasatch County Library and Senior Center, could be underway in 2030. It’s expected to cost about $20 million through a bond with an annual $1.5 million payment.
Wednesday marked the first review of the 2027 base budget. There will be a presentation of the tentative budget on Nov. 4, and a public hearing on Dec. 2 with the opportunity to adopt.