News for
May 27, 2026

 

By Myrna Trauntvein
TN Correspondent

Nephi City, though it has a two-year budget cycle, is making a few changes to the budget that requires its review.

Seth Atkinson, city administrator, told council members that Nephi has a two year budget, and the city is in the second year.

“However, because there are changes to the budget, I am presenting the tentative budget for fiscal year 2027,” said Atkinson. “The budget includes a property tax increase to fund a new police station and rental income from state agencies who would lease space in the new police station. The police fund will have a new expense line for lease payments to the Local Building Authority Fund.”

The council needed to consider Resolution 05-05-2026-A--A Resolution of the Council of Nephi City acknowledging the filing of the tentative budget for fiscal year 2026-27 prepared by the Budget Officer (Atkinson) pursuant to Section 10-6-111 of the Utah Code, adopting the tentative budget subject to further review and consideration by the City Council.

A public hearing will be held on Tuesday, June 2, 2026, at 7 p.m. in the City Council Chambers of the Nephi City Hall at 21 East 100 North in order that the tentative budget may be presented prior to adoption of the final budget for fiscal year 2026-27 subject to the requirements of Sections 59-2-919 and 59-2-924 of the Utah Code.

“The code orders publication of notices as required by law, and orders the Fiscal Year 2026-2027 Tentative Budget to be available for public inspection in the office of the city recorder and on the Nephi City website for at least 10 days prior to adoption of the final budget,” said Atkinson.

JD Parady, council member, made a motion to approve Resolution 05-05-2026-A. Jeramie Callaway, council member, seconded the motion. The motion passed on roll call vote in the affirmative by each individual council member.

“The Legislature made some changes in the way we handle the budget changes that we will abide by,” said Atkinson.

The first is that the budget officer must state that he intends to state that the fiscal year 2026-2027 tentative budget includes a proposed property tax increase.

Secondly, Atkinson stated his intentions by making the following statement of the Nephi City Budget Officer that the fiscal year 2026-2027 tentative budget includes a proposed property tax increase.

Third, Atkinson, made a statement about a property tax increase being included in the fiscal year 2026-2027 budget. The budget officer presentation of a property tax impact schedule as a separate document from other budget documents.

Atkinson then presented the property tax impact schedule. Nephi City is considering a tax rate that exceeds the certified tax rate with a 112 percent increase.

“The council must consider Resolution 05-05-2026-B-–A Resolution of the city council of Nephi City acknowledging that: A separate item is on the agenda for the public meeting on May 5, 2026, notifying the public that the Budget Officer intends to state to the Nephi City Council that the Fiscal Year 2026-2027 Tentative Budget for Fiscal Year 2026-2027 includes a proposed property tax increase,” said Atkinson.

He said that it must also include that the Budget Officer made a statement to the Nephi City Council in the May 5, 2026, public meeting that the Fiscal Year 2026-2027 Tentative Budget includes a proposed property tax rate increase; and the Budget Officer presented to the Nephi City Council, as a separate item on the agenda, in the same public meeting, a Property Tax Impact Schedule separate from other budget documents, as defined in Section 59-2-924 of the Utah Code.

Direction was given that the Property Tax Impact Schedule will be available for public inspection and will be included as a separate agenda item at each public hearing prior to June 30 at which the Nephi City Council discusses the proposed general fund budget for Fiscal Year 2026-2027.

He said that the plan was that 100 percent of the increase would be dedicated to law enforcement. The proposed increase is 112 percent on the portion of the property tax bill controlled by Nephi City, affecting about 5 percent of the total tax bill.

“An estimated increase for a primary residence valuing $450,000 would be $256 per year.,” Atkinson said.

He said that adjustments have been made to the original law enforcement building design due to an increase in cost. The building would exclude the sally port and the conference room.

The police station will house the highway patrol, driver’s license division, adult probation and parole, and the city will lease space to these agencies to help pay for the facility.

“The city is also exploring other ways to reduce costs and seeking funding assistance from the Community Impact Board (CIB) via a grant,” Atkinson said.

Shari Cowan, council member, made a motion to approve and authorize the mayor to sign Resolution 05-05-2026-B. Travis Worwood, council member, seconded the motion. The motion passed on with each council member voting in the affirmative independently of the others in a roll call vote.

Atkinson declared that Nephi City intends to make a statement that Nephi City is considering levying a tax rate that exceeds its certified tax rate, the approximate dollar amount of and purpose for additional ad valorem tax revenue that would be generated by the proposed tax rate increase, the approximate percentage increase in ad valorem tax revenue for Nephi City based on the proposed tax increase, and that, if Nephi City proceeds with the proposed tax rate increase, Nephi City will provide notice of and conduct a public hearing at which members of the public will have an opportunity to provide comments on the proposed tax rate increase.

Atkinson made the necessary statements as the Budget Officer of Nephi City Pursuant to Section 59-2-919 (4)(b) of the Utah Code.

Atkinson stated that Nephi City is considering levying a tax rate increase, exceeding our certified rate. The amount of dollars raised would be approximately $523,000 which was shown in the property tax impact schedule to help make a bond payment for a bond issued to construct a new police station and potentially the hiring of a new patrol officer.

“The approximate percentage increase will be 112.81 percent on the portion that is just Nephi City’s, not the total tax bill,” he said. “Nephi City is providing notice of a public hearing specific to the increase in property tax rate on August 11, 2026, at 7 p.m., in the lower gym of the Juab County building.”

He said the council needed to consider Resolution 05-05-2026-C--A resolution of the City Council of Nephi City acknowledging that a separate item is included on the agenda for the public meeting on May 5, 2026, notifying the public that the Budget Officer or Executive intends to make a statement as required by Section 59-2-919 (4)(b) of the Utah Code; and acknowledging that the Budget Officer or Executive made the statement as required by section 59-2-919 (4) of the Utah Code.

“The resolution is also setting August 11, 2026, at 7 p.m. in the lower gym of the Juab County Building at 160 North Main Street for the public hearing on the proposed property tax increase as required by Section 59-2-919 of the Utah Code,” said Atkinson, “and directing the Budget Officer or designee to send a notice before June 1, 2026 to the Utah State Tax Commission and the Juab County Auditor stating that the city is considering a property tax increase, and the date, time, and place of the public hearing required by Section 59-2-919 of the Utah Code.”

Worwood made a motion to approve Resolution 05-05-2026-C. Callaway seconded the motion. The motion passed on the following roll call vote with those present voting in the affirmative independently of one another.