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2027 Budget and Tax Increase Proposal

Mayor Jenny Wilson has proposed a balanced 2027 budget for Salt Lake County. It includes a property tax increase to fund new jail space and a new center that helps people transition from jail and crisis care into treatment and housing.

The increase is about 13.53 percent. For the average home, valued at about $658,000, that is about $5.85 a month, or $70.21 a year. It raises about $39.5 million a year to pay back a $575 million bond. It does not pay for the Salt Palace or any other County service.

The Mayor knows no one likes a tax increase. She also told every County division and department not to submit any new requests this year and allowed only a very limited amount of new spending for critical programs. The County passes a balanced budget every year, and when costs go up, we find the money to cover them.

This is a proposal. Final approval is determined by the County Council, after a public hearing on December 8 at 6:00 pm. You can tell the Council what you think. See “How can I share my opinion?” below. 

Links

Mayor's Office

385-468-7000

2001 South State Street , Ste Suite N2-100
Salt Lake City, Utah 84114

Monday through Friday
8:00 AM - 5:00 PM

Office of the Salt Lake County Auditor 2026 Notice of Property Valuation & Tax Changes Chris Harding, CPA, CFE, CIA Salt Lake County Auditor slco.org/property-t@x/ pertyLocation: axArea: ype: st RevÉw. Go Sign up for e•notices at https://slco.org/enotices/ 2026 Market Value Assessment T 2026 Proposed Property Tax NOTICE OF PROPERTY VALUATION COMPARE 2026 Market value 2025 Market Value For detailed property valuation information visit Appeal to RIGHT TO APPEAL If you believe the assessed value of your property is incorrect, you may

Understanding Your Notice of Valuation

If you got a Notice of Property Valuation & Tax Changes, the Salt Lake County line reflects the tax increase approved in December 2025 — not a new increase. Sent every year by the Auditor's office, the notice shows your property value, taxing entities, and any changes since last year.

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Understanding Your Property Tax Bill

Each property tax bill includes 8–10 service providers—like your city, school district, and service districts. Salt Lake County’s portion is approximately 17% of the total bill, depending on where you live.

Salt Lake County provides regional countywide services to all communities, in addition to unincorporated areas

Examples include:

  • Elections
  • Criminal Justice and Public Safety
  • Public Health
  • Property Tax Administration
  • Arts and Culture
  • Aging and Adult Services
  • Behavioral Health Services
  • County Library
  • Conventions and Tourism
  • Regional Parks and Recreation

Public safety is Salt Lake County’s largest responsibility. More than 74% of the county's general fund taxes are allocated to public safety, which includes law enforcement, operating the county jail, alternatives to incarceration, indigent legal defense, and prosecution.

The additional revenue will support public safety, critical infrastructure, and core services.

FAQ: The Basics

The jail is at or above capacity, and has been for some time. It was built about 25 years ago, and our population has grown a lot since then. More people in the county means more people in the jail. The Mayor is proposing this increase to fund new jail space and replace the aging Oxbow Jail. Running two jails also means about 18 trips a day between them, at a cost of about $750,000 a year in transportation. 

For the average Salt Lake County home valued at about $658,000, the proposed increase is about $5.85 per month, or $70.21 per year. For the average business, it is about $10.64 a month, or $127.65 a year. The increase applies only to the County’s part of your property tax bill. Your amount depends on your property value. 

The increase would pay back a bond of about $575 million. The bond pays for: 

  • New jail space at the Adult Detention Center, also called the Metro Jail, with more than 800 new beds.
  • More beds for mental health care, substance abuse treatment, and older adult care.
  • Closing the aging Oxbow Jail.
  • A new center, built or purchased, that helps people move from jail and crisis care into treatment and housing. 

The new center is planned as a temporary place for people who have already been stabilized elsewhere, such as at the Crisis Care Center. They get support while they wait for their next step, like treatment or housing. Stays would be up to 90 days. It is not a jail, and it is not for people in a crisis. The County expects to hire a local behavioral health provider to run it. The Sheriff’s Office would not run it. 

A jail with enough room to keep the justice system stable. More treatment and mental health space, so people who need care are not just sitting in a cell. A place to help people move into treatment and housing instead of cycling back through jail. And an older jail that has reached the end of its life is closed. 

FAQs: The Jail and The Bond

We heard voters in 2024, and this is a different proposal. Criminal justice is the County’s first priority, and our budget shows it. More than 74 percent of the County’s general fund taxes go to public safety. Since then, a 2025 legislative audit confirmed that the County lacks sufficient jail capacity. State law has also restricted overcrowding releases (HB 312). When the jail was full, those releases acted as a release valve. Without that tool, we simply don’t have room. Without more space, the justice system becomes unstable.

A lease revenue bond is a way to borrow money to build a facility and pay it back over time. The County makes yearly payments, and the proposed property tax increase would cover them. State law requires a vote on a general obligation bond. A lease revenue bond is a different kind, and it does not go to a vote. The County’s library system has used this type of bond to fund new libraries.

With voters declining the general obligation bond in 2024, a lease revenue bond is the least expensive option we have left. 

The whole 2027 general fund is about $542 million. A project worth about $575 million cannot be paid for in cash without cutting the services people rely on. A bond spreads the cost over many years, like a mortgage. The County is planning on about 25 years, and the final term has not been set.  

No. The Salt Palace renovation is paid for separately, by Smith Entertainment Group, a 0.5 percent Salt Lake City sales tax increase, and revenue the downtown district generates over the years under a state law that created the district. None of that cost is passed on to County property taxpayers through this increase.

No. It pays only for the bond for these jail projects. The rest of the County budget is balanced without it.  

FAQs: Taxes and Your Bill

Property tax is the largest source of money in the County’s general fund, about 40 percent. Utah’s Truth in Taxation law limits how it works. When property values go up, the tax rate comes down, so the County collects the same amount of money, not more (other than from new construction). The only way to collect more is to advertise a tax increase, hold public hearings, and have the Council vote. That is why you are hearing about this now. 

Because the process is so public, cities, counties, and other taxing districts tend to avoid raising rates until they are at a breaking point. Many cities rely more on sales tax, which grows as prices rise. The County relies more on property tax, which does not. Inflation is hitting everything, including the County. Our costs go up, but our property tax revenue stays flat unless we go through this process. 

Your bill includes eight to ten taxing entities, such as schools and your city. The County’s share was about 17 percent of the total last year. Other entities often raise their rates, and that can push your bill up even when the County’s rate comes down.

Yes. The County passes a balanced budget every year, and we do not borrow to cover everyday costs. When costs go up, we have to find money to offset them. This year the Mayor told County divisions and departments that no new requests would be accepted. Only a very limited amount of new spending on critical programs was allowed.  
The County has also brought in over $60 million in grants since 2020 for housing, public health, criminal justice, and other needs. It uses legal settlement funds for substance use programs and tourism dollars for youth recreation.  

The Mayor’s team worked with County offices and departments to build the budget. The Mayor presents it to the Council on October 20. The Council reviews it in public and votes on December 8, after the hearings. 

FAQs: Help and Next Steps

The Salt Lake County Treasurer offers tax relief programs: Circuit Breaker, Senior Deferral (for residents over 75), Indigent Relief, and Hardship Relief. The Treasurer also offers monthly payments instead of one lump sum. Free tax preparation help is available January through April through Westminster University’s VITA program.

Salt Lake County Treasurer

385-468-8300

No. The Mayor has proposed it. The Council reviews it, holds public hearings on December 8 and 15 at 6:00 pm, and votes after the hearings. The amount can change. 

  • Speak at the public hearings on December 8 at 6:00 pm. 
  • Email all Council members. 
  • Comments sent to the Mayor’s Office are shared with Mayor Wilson.  

Council Email

  • Property values and appeals: Assessor’s Office. 
  • Notices of valuation and tax changes: Auditor’s Office, 385-468-7200. 
  • Tax relief and payments: Treasurer’s Office, 385-468-8300. 
  • Everything else: Mayor’s Office, 385-468-7000, Monday to Friday, 8:00 am to 5:00 pm.