Utah County's tax rate can be allocated either to general purposes or to assessing and collecting activities. In 2010 the Board of County Commissioners decided to allocate a greater portion of its tax rate to general purposes. Excepting Utah Code 59-2-924, the County cannot increase its tax rate without holding a Truth in Taxation meeting.
This re-allocation resulted in an increase in the certified rate for Utah County and an offsetting decrease in the certified rate for Utah County’s Local Assessing and Collecting.
General purposes include funding of the Sheriff’s Department (County Jail & Patrol Division), County Attorney’s Office, Public Works and the daily public service functions of the County.
Local Assessing and Collecting includes Property Valuation and Property Tax Collection activities.
Individual Property owners may see an overall increase or decrease in their property taxes due to an increase or decrease valuation of their property.