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Tax Increment

One of the Auditor’s duties is to calculate tax increment that Community Reinvestment Agencies (CRAs, formerly known as RDAs) are entitled to receive for development projects that they manage. Tax increment is property tax revenue that results from increases in property values within a defined project area. Instead of being paid to the taxing entities which levy the taxes, this tax revenue is paid to the CRAs to be used for any purposes allowed under Title 17C of the Utah Code, usually related to redevelopment or development of underdeveloped areas. Every city in the County has a CRA which is an independent entity governed by a board typically comprised of members of its respective city council. The Community Reinvestment Act has been amended throughout the years by the Utah State Legislature and was formerly known as the Neighborhood Redevelopment, Economic Development, Urban Renewal and Community Development Acts.

Project documents, usually including a project area plan and budget, must be filed by the CRAs with the County Auditor and other governmental agencies for each adopted project.  The Auditor does not judge the merit or success of any given project, but only determines whether they have met certain requirements in order to receive property tax revenue.  Below you will find several reports that may be useful, including the annual tax increment reports issued by the Auditor, detailed supplemental reports that show the calculations used to determine the amounts CRAs are entitled to receive, and a report that shows the comparison between property taxes charged and tax increment paid for the previous tax year.

For detailed information on CRA projects, you may contact the appropriate CRA from the contact list below.  Additionally, you can access the County’s project area database, which contains maps, summary information, and links to many of the official project documents.