Executive summary
What this page shows, the tax trends that matter, why the city is forcing a property-tax hike, and the open question about where General Fund money goes next.
This is a sourced walkthrough of Eagle Mountain City General Fund tax receipts — property tax, sales & use tax, and franchise-like energy tax — plus the city’s 2026 Truth-in-Taxation proposal. Figures are city collections into the unrestricted General Fund, not a homeowner’s full county tax bill.
The long trend is clear: sales tax and city property-tax collections both rose with growth. Sales & use tax went from roughly half a million dollars in the mid-2000s to about $15 million in FY2026 (Utah Tax Commission local distributions). City property-tax collections climbed from a similar base to about $2.4 million adopted in FY2024 — even while mill rates generally fell — until the 2026 proposal jumps the city levy toward roughly $9.8 million.
The city says it must raise the levy because the Utah County Sheriff’s Office contract outgrew what the certified property-tax rate covers. At today’s certified rate, most of that bill is still paid from other General Fund revenue (chiefly sales tax and related unrestricted dollars), not from a dedicated sales-tax earmark. The TNT notices assign the new property tax to public safety / the UCSO contract — about $1.5 million for new positions and about $5.2 million as a funding swap off the rest of the General Fund.
What the notices do not say is where those ~$5.2 million of freed General Fund dollars go next — streets, parks, reserves, more public safety on top of the contract, or elsewhere. Until a FY2026–27 General Fund expenditure budget shows the destination, that remains unpublished.
Tax receipts over time
General Fund revenues collected by the City — not a resident’s full property tax bill. Sales tax is the growth engine; property rates fell while collections still rose with the tax base.
Prefer Actual figures from Year-Over-Year charts when available. Adopted/Estimated rows are labeled. Mid-2000s chart OCR can blur exact dollars — treat early values as approximate.
2026 Truth in Taxation
What the city’s published notices say the 2026 property-tax proposal would raise, what it would cost a typical home, and what the city says the money is for.
Who pays the sheriff bill
The levy hike covers the UCSO contract. It does not say what happens to the General Fund money that was already paying most of it.
Source of truth
Every table cell’s Source column opens the original document on eaglemountain.gov (or Utah’s public meeting notice). Below is the full set used on this page.
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Primary corpus: City of Eagle Mountain City Budget
PDFs (FY2008–09 through FY2023–24) hosted under
/wp-content/uploads/. - 2026 proposal: City Truth-in-Taxation page, Utah County combined TNT notice, impact schedule, city tax notice, and the Utah Public Meeting Notice council agenda. Scanned PDFs are linked even when they have no extractable text.
- Who pays the sheriff bill: FY2024 adopted property tax vs police from the City Budget 2023–24; 2026 certified vs proposed from the TNT page and county notice. The leftover General Fund amount is a residual, not a published earmark — the notices do not name where it goes next.
- Sales tax 2022–26: FY2022–23 from the city’s ACFR (governmental activities, general sales & use tax). FY2024–26 from Utah State Tax Commission local sales & use distributions for locality 25030 (July–June). Those state distributions are not the same as a city audited actual and do not include transit or franchise-like taxes. The city’s FY2024 budget “~$10 million” line was a projection, not a collection.
- Extraction: Text pulled via the emarchive crawl (PDF + HTML) and spot-checked against Year-Over-Year revenue charts and the 2026 notices.
- Quality tags: actual · budget · adopted · estimate · projected · proposed — so you can weight certainty before citing a number. Later city budgets reprint prior-year General Fund Actual columns; those replace same-year estimates where we have them. FY2023–24 property tax is still budget/adopted because ACFR 2024/2025 are not posted. 2026 totals are proposed, not adopted actuals.
Legend
Acronyms, quality tags, and General Fund account codes used on this page.