Taxpayer Services Entities
As you may have noticed on your property tax notice, it is comprised of several taxpayer service entities that support your geographic area. In order to fund the taxpayer service provider's budgets, each entity receives revenue from property tax collections.
By statute, the Treasurer is an independent elected official because our customers span all of Salt Lake County. These customers include all property taxpayers and the 72 entities that provide taxpayer services across all of Salt Lake County. The Treasurer is the focal point for collecting and then distributing the over $1 billion for taxpayer services. An interesting side note is that SLCo operations make up only ten (10) of those countywide entities.
The following is a brief description of what your property taxes are used for by tax entity category:
Schools - County Funds (16) & Statewide Fund (1)
County School Districts
- Operations - School operations
- Capital Holdings - Capital expenditure equalization mandated of at least 0.0006
- Charter Schools - Effective January 1, 2017 the Utah Legislature separated out funding from each school district and established a new charter schools levy . This levy separation is meant to provide more transparency in school funding. It is set by the Utah Legislature and is distributed based on charter school enrollment (similar to the State Basic School Levy).
- *Canyons Only: Jordan Old Debt Service - This is the inherited Jordan School District bond payments for the buildings Canyons is now utilizing. It only affects Canyons School District taxpayers.
Statewide School Districts
- State Basic School Levy - The state mandates SLCo taxpayers to contribution to statewide counties based on per pupil funding to insure equity education.
SLCo Operations & Services: (County Council Controlled)
Bond Debt Service
This funds payments of principal and interest on general obligation bonds for the construction of public buildings and capital projects which have been approved by a vote of the public.
Funding for ongoing operational and maintenance needs and future growth requirements.
This funds the Clark Planetarium operations.
Funding for countywide flood control programs.
This funds the general operation of county government including, emergency services, road maintenance, law enforcement, recreation, economic development, public & mental health, aging services, weed spraying, prosecution of criminals, jail services, etc.
Government Immunity - SLCo
This funds the County's self insurance program to cover litigation and potential liabilities.
This funds the provision for countywide health services.
Library - County Services
Funds all County library operations outside of Murray and Salt Lake City library services.
County Assessing & Collecting
This funds the recording and assessing of properties, collection and distribution of property tax, tax relief, property tax appeals, legal representation, and other functions related to taxation.
Government Immunity - Unincorporated SLCo
This fund covers potential liabilities and litigation in the unincorporated areas.
Municipal Services - Unincorporated SLCo
Remaining unincorporated SLCo municipal services funding.
City services include: Emergency Services, Parks & Recreation, Administrative Services, etc. The Treasurer collects for and distributes to the following cities:
Water & Sewer Improvement Districts:
Multi-County Assessing & Collecting Equalization: (State Auditor Controlled)
Central Utah Water Conservancy District
Taxpayer service providing entities across the valley who have not been successful collecting from residents for services rendered, can certify those individuals to the County for collection. This nonpayment then appears on the residents official tax notice from the County for collection. Once collected it is then distributed to the certifying entity.
The Salt Lake County Treasurer collects and distributes these funds for the following 39 entities.
- Big Cottonwood Canyon Imp Dist.
- Bluffdale - Water Service
- Cottonwood Improvement District
- Draper City - Weed & Debris
- Emigration Improvement District
- Granger-Hunter Improvement Dist.
- Herriman - Public Safety
- Herriman - Water Service
- Holladay - Weed & Debris
- Kearns Improvement District
- Magna - Water Service
- Midvale City - Weed & Debris
- Midvale Utilities - Garbage
- Midvalley Improvement District
- Mt. Olympus Improvement District
- Municipal Services District
- Murray - Weed & Debris
- Riverton - Weed & Debris
- Riverton - Storm Drain Utility
- Riverton - Garbage
- Riverton, East - Drainage
- Salt Lake City - Demolition
- Salt Lake City - Weed & Debris
- Sandy City - Weed & Debris
- Sandy Suburban Improvement Dist
- SLCo Health Dept. - Weed & Debris
- SLCo Personal Property - Unpaid Tax
- SLVLESA - Emergency Services
- So. Valley Sewer Dist. - Wastewater
- South Salt Lake - Demolition
- Taylorsville - Weed & Debris
- Taylorsville - Storm Drain
- Taylorsville-Bennion Imp. District
- Wasatch Front Waste & Recycling
- West Jordan - Weed & Debris
- W. Jordan Util - Water, Garb., & LIghts
- West Valley City - Weed & Debris
- White City Water Imp. District