Pursuant to 59-2-919(4)(a)(i) and 59-2-924(8)(b), the proposed tax rate increase is summarized as follows:
Revenue Impact
- Estimated additional property tax revenue: $455,000
- Percentage increase in total property tax revenue: 12.93%
Taxpayer Impact
- Average residential property ($400,000):
o Prior year tax: $370.80
o Proposed tax: $418.76
o Annual Increase: $47.96
o Percentage Increase: 12.93%
- Average commercial property ($1,200,000):
o Prior year tax: $2,022.31
o Proposed tax: $2,283.87
o Annual Increase: $261.56
o Percentage Increase: 12.93%
Departmental Budget and Operational Impact
The proposed tax rate increase will impact the following departments:
Mayor's Office
Budget Impact ($140,000): This change is attributable to personnel costs associated with transitioning from a contracted attorney to a full-time City Attorney position, including wages and benefits that were not previously provided under the contract arrangement.
Operational Impact: Approval of the proposed tax rate increase will allow the City to maintain consistent legal services following the anticipated conclusion of the current contract. While the City has greatly benefited from a highly effective contracted attorney, the transition to a full-time City Attorney is intended to provide dedicated, on-site legal support and ensure continuity of services moving forward.
A full-time attorney will offer increased day-to-day availability, more direct integration with City staff and operations, and the ability to provide timely review of contracts, ordinances, and policies. This position will also support ongoing legal needs related to economic development, personnel matters, and regulatory compliance.
Without the proposed increase, the City would need to secure alternative contracted legal services, which may result in variability in availability, higher hourly costs over time, or reduced consistency depending on the provider.
Parks Department
Budget Impact ($110,000): This change is due to increased temporary wage costs to address seasonal staffing needs and rising service demands.
Operational Impact: Approval of the proposed tax rate increase will allow the department to enhance service levels by adding temporary staff to better maintain the City's parks system. This includes improved mowing schedules, landscaping, cleanliness, and overall park appearance. Additional staffing will help the department keep pace with increased usage and expectations as the City continues to grow.
Without the proposed increase, the department would likely continue to fall behind on routine maintenance and upkeep, resulting in declining park conditions, reduced aesthetic quality, and potential impacts to public use and community satisfaction.
Police Department
Budget Impact ($205,000): This increase is driven by personnel costs related to adding an Administrative Sergeant position, as well as market-based wage adjustments for animal control officers and staff.
Operational Impact: Approval of the proposed tax rate increase will allow the department to enhance service levels by adding an Administrative Sergeant to oversee animal control, school crossing guards, IT functions, and key administrative responsibilities, including policy updates and accreditation standards. Adjustments to animal control wages will help the City remain competitive in the labor market and support retention of qualified staff. These changes will improve overall operational efficiency and allow sworn officers to focus more directly on core public safety duties.
Without the proposed increase, the department would likely need to delay or forego adding the Administrative Sergeant and may face challenges in retaining animal control staff, resulting in continued strain on existing personnel and reduced capacity to effectively manage administrative and support functions.
Notice of Special Accommodations (ADA)
Brigham City does not discriminate on the basis of race, color, national origin, sex, religion, age or disability in employment or the provision of services. If you are planning to attend this public meeting and, due to a disability, need assistance in understanding or participating in the meeting, please notify the City eight or more hours in advance of the meeting and we will try to provide whatever assistance may be required. The person to contact for assistance is Kristina Rasmussen, City Recorder, at 435-734-6621.