Balance the county budget

The adopted 2026 General Fund balances at $52,103,802. Revenue equals spending. Each change you make opens a gap. A shortfall means the changes cost more than they bring in. A surplus means the reverse.

You choose how to cover the gap: county reserves, property tax, or a mix. Reserves are the fund balance the county keeps for emergencies. The county measures them as a percent of General Fund revenue, not counting transfers from other funds. In 2026 that revenue is $49,209,015.

County policy keeps reserves above 50%. Below 45%, the County Manager must prepare an emergency plan to restore 50%. State law caps reserves at 65%. Above that, the county moves the excess to its capital fund.

The county first-quarter report (June 2026) states 2026 reserves of 54%. That figure counts transfers from other funds as revenue. The budget method, which this tool uses, leaves them out and gives 57%.

The tool turns property tax dollars into a tax rate the way the Utah State Tax Commission does. It divides the dollars by the county rate base for tax year 2026: $20.0 billion. The rate base starts with the taxable value of all property, $23.8 billion. It subtracts the growth in value inside redevelopment areas and the changes made by the Board of Equalization. Then it counts only the share of tax the county expects to collect, 91.7%. A main home pays tax on 55% of its market value. A second home or a business pays on 100%.

The county rate shown is the general operations levy, 0.000920 in 2026. Any rate above the certified rate needs a Truth-in-Taxation hearing. The real certified rate formula in Utah Code 59-2-924 has more parts than this tool shows. Treat the tax figures as estimates.

The median home value and the median tax bill are from tax year 2025, because 2026 values are not yet published.

For a step-by-step look at how property tax works, see Property Taxes Explained.

The adopted budget gives a 3% cost-of-living raise. Each point above or below 3% costs the General Fund about $280,000 a year, with retirement and payroll taxes. This is the estimate of the county Finance Director. It is about 90% of General Fund personnel costs ($31,064,533). Health insurance does not move with wages.

A new position costs the average personnel cost per funded full-time position in that department, from the 2026 budget. Vehicles and equipment are not included.

Some county funds can send money to the General Fund. The Transient Room Tax and Restaurant Tax funds can pay only for search and rescue or law enforcement. MIDA revenue is not restricted. A transfer repeats each year until the fund balance runs out. The tool ignores the other income and spending of each fund.

The county gave the Council a five-year General Fund forecast in September 2025. For each year from the budget year on, it showed a surplus (+) or a shortfall: 2026 +$0.9 M, 2027 +$0.8 M, 2028 −$1.4 M, 2029 −$1.1 M, 2030 −$1.7 M. The chart adds those amounts to reserves each year.

The forecast came before the Council adopted the budget. It assumed no new services, so it does not include the new positions in the adopted budget. Changes you make that repeat each year count again in each later year, in 2026 dollars. One-time spending counts in 2026 only. The outlook is an illustration, not a prediction.

Budget figures come from the Wasatch County 2026 Adopted Budget. Revenue categories follow the General Fund schedule on page 21. Tax figures come from Utah State Tax Commission data for tax years 2026 and 2025.

The budget document has a few internal differences. None of them changes the General Fund totals this tool uses.