News for
August 26, 2026

 

By Myrna Trauntvein
TN Correspondent

The proposed Juab School District Tax Levy is, by legal definition, a tax increase however a taxpayer may end up paying less.

“How can two contradictory statements both be true at the same time?”asked Darin Clark, Juab School District Business Administrator.

“The legal definition does not reflect the entire effect of the two rates controlled by the district,” said Clark. “While the Juab School District (JSD) line is increasing, the JSD Voter Approved Bond line is decreasing by a greater amount resulting in less net taxes when combined.”

He said that this proposal has been planned since the voter approved bond passed in 2006, restoring capital funding as bonded debt declines.

That information was presented at the beginning of the Truth-in-Taxation public hearing that was held in keeping with state requirements. The meeting was also live-streamed and those making comments there were also to be part of the public record.

Funds are restricted for capital improvements. Those funds will go especially to the CTE (Career and Technical Education) Building and expansion.

“Funds cannot be used for salaries, teachers, administration, athletics, etc,” said Clark.

Utah’s Truth-in-Taxation law, enacted in 1985, is a revenue-based property tax system. It ensures that local governments do not receive a financial windfall simply because property values rise. As market values go up, tax rates automatically drop to collect the same amount of revenue as the previous year.

“Juab School District is considering a property tax rate that exceeds the certified tax rate,” said Clark.

He said that a Certified Tax Rate is the state-calculated baseline rate designed to bring in the exact same property tax revenue as the prior year (excluding brand-new growth).

Clark said that the JSD tax adjustment for 2026 proposes a $919,351 increase and the certified rate requires public notice and a public hearing. At the same time, there will be a $1,145,000 decrease in JSD voter approved bond that is separate from the certified rate and is not part of public notice and public hearing requirements.

The net effect will provide a $225,649 decrease and will be a minus 10.93 percent overall.

“Most taxpayers will pay slightly less (assuming that there is no change in property valuation),” Clark said. “The district then uses funds shifted from debt payment to renovate and expand the CTE (Vocational/Trades) building at Juab High School.”

The net change to district taxes (using his personal tax bill as an example) in 2026 would be $1,234.09 as compared to 2025 of $1,253.95.

“That shows a decrease of $19.86 or 1.58 percent making district taxes lower overall,” he said. “Even though the notice shows an increase in the operating levy (Juab School District line), the reduction in the voter-approved bond levy is larger,” said Clark.

The district controls only the Juab School District and the JSD voter-approved bond on the property tax bill.

“Still using my personal tax bill, add the two district controlled lines.” he said. “The district taxes last year were $1,253.95 and the JSD voter approved bond was $244.41. The total district taxes in 2025 were $1,253.95.”

The district taxes for 2026, if the board approves, adding the two district-controlled lines show $1,148.19 show Juab School District at $1,148.19 and the voter approved bond at $85.90 for a total of $1,234.09.

Additional ad valorem tax revenue will be $919,351, the percentage increase in tax revenue will be 11.55 percent, increase to the average residence valued at $478,000 will be 11.67 percent or $110.16. The increase to the average business valued at $961,000 would be 11.67 percent or $502.77.

“The purpose of the increase will be for capital improvements, remodeling and expansion of the CTE Building,” said Clark. “The department that will be affected will be buildings and construction.”

The budget without the change was $3,200,000 and the proposed budget was $4,119,351 for a budget change of $919,351.

“In April of 2024, I asked you to make a plan,” said Kayla Goodman, Family and Consumer Science teacher at Juab High School. “I am excited. It is time for the bandaids to stop in the CTE building.”

She said that the district had managed to pull a magic trick to have funding to bring the building into the present. It was more than 50 years old and needed to be updated.

Brent Bowles had signed up to address the board but said most of his questions had been answered by Clark in his presentation.

Delanie Hathaway, a former board member, said she was in attendance to provide history for those interested but thought that Clark had done an excellent job of reviewing that history so had no further comment.

Clark said he had discussed that history with Hathaway prior to the meeting and thanked her for her help.

“I am very excited for CTE,” said Todd Quarnberg, Juab High School Principal. “I am very trades-oriented. I am also promoting college for those who are interested.”

He was looking forward to developing a more robust program for students interested in the medical field.

“Auto shop classes are the number one interest with our students,” he said.

He said that Snow College was interested in helping with development of programs. Many students want to stay in the community and, whether they learn a trade or come back after finishing higher education goals, the district should provide those opportunities.

He said that he knew that the board was taking a strategic position. He wondered if the funding would be enough to do all that was needed.

“I want the very best for the kids,” said Mr. Q. “They deserve the very best. The building we are using is 50 years old.”

“We are limited in the funds we can borrow,” said Clark. “We can only borrow 4 percent. Under Utah law, a school district’s general obligation bonded debt is capped at 4.0 percent of the fair market value of all taxable property in the county.”

[With a legal debt limit around $88.7 million and about $5.3 million in existing debt, the district’s remaining legal debt margin is approximately $88.4 million.]

Starting new, a building would likely cost anywhere from $80 million to over $120 million, driven by current construction costs averaging $385 to $675 per square foot in Utah.

That would require a voter approved bond, said Clark, and that would put the district in the same position it had been in for another 20 years.

“We also need a new auditorium,” said Clark. “We have put together a strategy and plan.”

Linda Hanks, board president, thanked those present and said that the board would be meeting on August 28 at 6 p.m. at the board meeting room.

“The decision will be made then,” said Hanks. “We will take comments and those interested can also make comments in writing.”

Hunter Steele, Juab School District Public Information Officer, Juab Education Foundation Coordinator, and Digital Platforms Manager, reported that there was no one who had made a digital comment.