Truth In Taxation
Property Taxes — Clear, Simple, Transparent
Why is Eagle Mountain City looking to increase Property Taxes?
Two words — Public Safety
residents
The Mayor & City Council have heard you! In conversations across the City, our residents have expressed a desire for more public safety.
looking to add seven new Deputies
The Utah County Sheriff’s Office has requested the addition of one sergeant and six deputies to meet the needs of our growing City.
total INCREASE requested
By increasing property taxes to a total amount of less than $9.8 million, the City will be able to meet law enforcement needs. 100% of your property taxes go to public safety.
Public Hearings
- Interim Budget Public Hearing
- Tuesday, June 16 at 7 PM
- Truth-In-Taxation Public Hearing
- Thursday, August 6 at 6 PM
- Final Budget Public Hearing
- Tuesday, August 18 at 7 PM
The public hearings will be held in the Council Chambers at City Hall.
A Letter from Mayor Gray & Chief Deputy Knutzen
Dear Residents,
We hear you, and we understand how important public safety is to our community.
Residents have asked for more services, and we are responding to that need.
The level of service our community expects is directly connected to the staffing and resources we are able to maintain. As our city continues to grow, so does the demand for timely response, visible presence, and reliable public safety services.
To meet these needs, we are introducing a property tax adjustment. This increase is specifically designated to support public safety, and every dollar will go directly toward strengthening those services. It will help ensure adequate staffing, improve response reliability, and support officer safety.
Our shared commitment is to make sure every resident feels safe, supported, and confident in the services they rely on each day. We will continue working with residents to strengthen these services as our community grows and keep Eagle Mountain a great place to live.
Sincerely,
Mayor Jared Gray & Chief Deputy Erik Knutzen
Investing In Our Future
Property taxes play an important role in positioning Eagle Mountain for long-term stability and future growth. Because property tax revenue is a steady, locally controlled funding source, it helps the City plan beyond a single year and make consistent investments in essential services. This includes expanding public safety capacity that will contribute to quality of life as the community continues to grow.
By providing a reliable funding base, property taxes also allow the City to plan for future needs rather than reacting only to immediate demands. As Eagle Mountain expands, these funds help ensure that core services remain sustainable over time. This long-term approach supports a well-managed, financially stable community that can adapt to growth while continuing to meet resident expectations.
What is a Property Tax?
Property tax is a primary funding source for local governments, generated from the value of property within a city. In Utah, the system is revenue-based rather than rate-based, meaning tax rates are adjusted annually to produce a consistent amount of revenue from year to year. A public hearing is only required if a city plans to collect more total revenue from existing taxpayers than it did the previous year.
The process involves coordination among several elected county officials. Each year, the county calculates a Certified Tax Rate, which is designed to generate the same total property tax revenue as the prior year. The City Council can then adopt that rate or choose to set a higher rate if additional revenue is needed.
Learn More
Property Tax Increases
Property tax increases become necessary when the cost of providing city services rises or when additional investment is needed to meet the needs of a growing community. Factors such as population growth, inflation, and increased demand for public safety, road maintenance, parks, and other essential services can all contribute to higher operating costs over time. Eagle Mountain chooses to use its property taxes solely for public safety. When existing revenue is not enough to maintain service levels, an adjustment in property tax revenue can help ensure the City continues to provide reliable and effective services.
In addition, property tax increases can support long-term planning and infrastructure improvements that keep pace with growth. These adjustments are considered through a public process, allowing residents to provide input while ensuring the City remains financially stable and able to meet both current needs and future demands.
Property Tax Decisions
In Utah, property values are set by the county, while tax revenue decisions are made by local elected officials. Cities can keep revenue the same using a state-calculated rate, or propose an increase with public notice and a hearing.
If a new property tax increase is approved, the revenue will be used to fund essential public safety operations at the level approved by the City Council. These funds help support core functions of the Utah County Sheriff’s Office – Eagle Mountain Division, including the addition of deputies to meet the growth of the City. All expenditures are incorporated into the city’s adopted budget and are subject to public oversight and annual review to ensure funds are used as intended and in alignment with community priorities.
Eagle Mountain’s
Property Tax Story
Since 1996
A 30-year look at how Eagle Mountain’s city levy rate has fallen as the city has grown — and what it means for your annual tax bill.
2026 Population
76,695
January 2026
Growth since 1996+30,578%
City’s Share of Bill
5.79%
of total property tax
School district66.27%
Rate Decline vs. Home Value Growth
Inverse relationshipAs Eagle Mountain’s median home values climbed, the city’s certified levy rate fell — the defining dynamic of Utah’s revenue-driven system. The chart below shows both trends indexed to 1997 = 100 so the inverse relationship is visible.
City levy rate (indexed)
Median home value (indexed)
Understanding Your Tax Bill
BreakdownWhere Your Dollars Go
Typical allocation for an Eagle Mountain primary residence (2025)
City levy formula
Home Value × 55% (primary residence exemption) × City Rate = City Tax
Example: $500,000 Eagle Mountain Home
Annual property tax breakdown at 2025 certified rates. Primary residence with the 45% Utah exemption applied.
Alpine School District
$1,683
Unified Fire Authority
$386
Utah County
$179
★ Eagle Mountain City
$147
primary residence
Central Utah Water
$110
Assessing & Collecting
$34
Total annual property tax
$500,000 home × 55% taxable value
$2,538 / year
~$211 per month · only $12/month goes to Eagle Mountain City
Key Concepts
How it works01
Revenue-Driven, Not Rate-Driven
Cities are guaranteed prior-year revenue. As property values rise, the certified rate automatically decreases — no public hearing required. Rates only go up when a city needs more total revenue.
02
Truth-in-Taxation Hearings
Any city wishing to collect more revenue than the prior year (excluding new construction growth) must hold a public Truth-in-Taxation hearing — giving residents a chance to weigh in before the vote.
03
The 45% Residential Exemption
Primary residences in Utah are only taxed on 55% of fair market value. This built-in exemption saves homeowners thousands annually. Investment and commercial properties are taxed at 100%.
Notable Milestones
1996–2026December 1996
Eagle Mountain incorporates with ~250 residents — one of Utah’s first planned-before-incorporated communities. The initial city levy rate reflected the small early tax base.
2001
Reclassified as a city after population reaches 2,157. Rapid residential build-out begins to spread infrastructure costs across more taxpayers, driving the certified levy rate steadily downward.
2003
First Truth-in-Taxation hearing. The city raised its certified rate to support essential services as Eagle Mountain rapidly expanded its infrastructure footprint.
2010
Truth-in-Taxation hearing — the second formal property tax rate increase in Eagle Mountain’s history (the first was in 2003). The Great Recession had slowed new construction, briefly reducing the new-growth revenue that normally absorbs the city’s budget needs.
2017
Population reaches 32,179. Continued residential growth drives the certified rate steadily lower — below the pre-2010 rate even after accounting for the 2010 increase.
2020
2020 Census records 43,623 residents. Eagle Mountain ranks among the fastest-growing cities in Utah. Rate continues drifting lower as new construction expands the tax base.
January 2026
Population reaches 76,695. Eagle Mountain has not raised its property tax rate since 2010 — 15 years without a Truth-in-Taxation increase.
Eagle Mountain: A Closer Look
1996–2026 focusEagle Mountain is one of the fastest-growing cities in Utah history — incorporated in 1996 with 250 residents and now 76,695 residents, as of January 2026. That growth fundamentally shaped how the city’s property tax story unfolded, allowing rates to fall dramatically even as the city built infrastructure from scratch.
Your Full Tax Bill Breakdown
2025 Eagle MountainThe city levy is only one of six taxing entities on an Eagle Mountain property tax bill. The city’s own slice is just 5.79% of what you actually pay. Here’s how the pieces stack up for the median Eagle Mountain home.
Median Home Value
$518,100
Taxable Value (×55%)
$284,955
Est. Total Annual Tax
~$2,637
Learn More
Property Taxes in Utah
The Utah State Tax Commission oversees and provides guidance on locally assessed property taxes, conducts appraisal and assessment for centrally assessed properties, and administers the state’s certified tax rate process.