Truth In Taxation
Property Taxes — Clear, Simple, Transparent & 100% for Public Safety
Truth-In-Taxation Public Hearing on August 6 at 6 PM at City Hall (Participate in-person, virtually, or share your thoughts with a Public Comment Form)
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.
Estimate Your Property Tax
CalculatorEnter your home’s market value to estimate the Eagle Mountain city portion of your bill, today and under the proposed 2026 increase. Estimates assume an owner-occupied primary residence, taxed on 55% of market value under Utah’s residential exemption.
$200K$2M
Taxable value
$268,400.00
City tax today (current rate)
$142.25
~$11.85/month
City tax if proposal passes
$456.28
~$26.17/month more · +$314.03/yr
Increase per day
$0.86
100% to public safety
Note: Estimates only, for owner-occupied primary residences (55% taxable value). City figures use the current certified levy (0.000530) and the proposed rate (0.001700), both from the city’s official Notice of Proposed Tax Increase: on the average $488,000 residence, city tax goes from $142.25 to $456.28, an increase of $314.03 per year. The proposal is not final until adopted after the August 6 hearing. For official figures, see your valuation notice from Utah County.
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.
seven new Deputies
The Utah County Sheriff’s Office – Eagle Mountain Division has requested the addition of one sergeant and six deputies to meet the needs of our growing City.
total property tax revenue
The proposed property tax rate will generate $9,798,139 in property tax revenue—the exact amount needed to cover the Sheriff’s Office contract dollar for dollar. 100% of this revenue is dedicated to public safety.
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
Chief Deputy Erik Knutzen’s Presentation to City Council
The Public Safety Need
Sheriff’s Office BriefingThe Utah County Sheriff’s Office – Eagle Mountain Division is Eagle Mountain’s police department. In April 2026, Chief Deputy Erik Knutzen presented the division’s staffing study to the City Council. Here is what it showed.
Patrol Saturation Index
The industry-standard ICMA workload model measures the share of deputies’ available time spent responding to calls. Under 50% means a staffing cushion; 55–60% is properly staffed; sustained levels above 60% mean a department is understaffed.
Eagle Mountain: 65–70%
▼
0% 50% 60% 100%
Under 50% · staffing cushion 55–60% · properly staffed Over 60% · understaffed
Eagle Mountain’s patrol saturation runs 65–70% during most periods, and higher at peak hours. Deputies spend most of their available time going call to call, which leaves little time for proactive policing. The proposed staffing increase is projected to bring saturation back to the properly-staffed range of about 55–60%.
Why 60%? The ICMA “Rule of 60”
The benchmark comes from the International City/County Management Association (ICMA), a professional body whose staffing and workload standards are used by police agencies nationwide. Its “Rule of 60” has two parts:
60%
of sworn officers should serve on patrol
Eagle Mountain is at 68.5%, above the benchmark. The division already runs lean on administration, supervision, and investigations to keep as many deputies as possible on the street.
≤60%
of patrol time should be committed to calls
The rest is the safety margin for backup, emergencies, and proactive patrol. Eagle Mountain runs 65–70%, above the line for sustained periods, which by the ICMA standard means understaffed.
Sworn Officers per 1,000 Residents
★ Eagle Mountain Today 0.45
★ Eagle Mountain After Proposal 0.55
Lehi 0.70
Saratoga Springs ~1.0
What One Deputy Covers
Eagle Mountain today
1 deputy per 2,200 residents
1 deputy per 2,200 residents
covers
Eagle Mountain after proposal
1 deputy per 1,833 residents
1 deputy per 1,833 residents
covers
Lehi
1 deputy per 1,429 residents
1 deputy per 1,429 residents
covers
Saratoga Springs
1 deputy per 1,000 residents
1 deputy per 1,000 residents
covers
Each small figure represents roughly 100 residents. The fewer residents each deputy covers, the more time deputies have for response, backup, and proactive policing.
Figures from the Sheriff’s Office briefing to the City Council, April 2026.
In the Chief Deputy’s Words
“Not failing. Not collapsing. But lean, and lean means fragile.”
– Chief Deputy Erik Knutzen, on current staffing
The 2026 request, one sergeant and six deputies, is a measured first step toward those benchmarks, at about $1,507,939 per year in added contract cost, for a total contract of $9,798,139.
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.
Understanding Property Taxes
What Are Property Taxes?
What Do I Get For Paying Property Taxes?
How is My Property Value Determined?
How to Read a Property Tax Notice
Where Your Taxes Go
Why Might Cities & Towns Need More Revenue?
Property Tax Basics
- Your property tax bill funds multiple entities, not just Eagle Mountain City.
- In addition to the City’s portion, Alpine School District, Unified Fire Authority, Utah County, Central Utah Water, and Assessing & Collecting make up your total property tax.
- Utah’s system is revenue-driven, not rate-driven.
- As property values and new construction grow, the certified tax rate is automatically adjusted downward so the city collects about the same total revenue year to year. A city can only collect more than the prior year by holding a public Truth-in-Taxation hearing.
- Last Truth-in-Taxation Property Tax Increase was 2010.
- Over those 15 years, growth pushed the certified rate steadily down while the city more than tripled in population.
- 100% of the city’s property tax goes to public safety.
- Eagle Mountain contracts with the Utah County Sheriff’s Office for law enforcement, and property tax is the revenue source dedicated to paying for it.
- At the certified rate, property tax doesn’t cover the current UCSO contract.
- The current contract is $8,290,200 per year, and the difference has to come from other city revenues.
- The proposed rate will cover the UCSO contract dollar for dollar.
- The current contract ($8,290,200) plus seven new positions, one sergeant and six deputies ($1,507,939), equals $9,798,139, which matches the property tax revenue the proposed rate would generate.
- Less than a dollar per day*
- For the average $488,000 home, the city portion goes from $142.25 to $456.28 per year. That is an increase of $314.03 per year, about $26.17 a month, or *less than a dollar a day.
- Truth-in-Taxation Public Hearing on August 6 at 6 PM
- Nothing is final until the City Council votes. The Truth-in-Taxation Public Hearing is Thursday, August 6 at 6 PM in the Eagle Mountain City Hall Council Chambers. Residents can attend the hearing in person, participate virtually, or submit comment via our Public Comment Form.
Rate, Home Values & Population
1997–2026Eagle Mountain’s property tax story in one chart. As the city grew from a few hundred residents to more than 76,695, and home values rose alongside that growth, the certified city levy rate fell. That is how Utah’s revenue-driven system works: as property values and new construction expand the tax base, the certified rate is adjusted downward so the city collects roughly the same total revenue year to year.
City levy rate
Home value
Population
Note: Levy rates are the certified and final adopted rates from the Utah County Tax Rate History Report for Eagle Mountain City. Population figures are U.S. Census counts and official city counts for known years (2000, 2010, 2017, 2020, January 2026). Home values are anchored to the median of $154,000 in 2000 and the $488,000 average residence value in the Proposed Property Tax Impact Schedule (June 2026). Values between known years are approximate estimates. Each series uses its own scale so the trends can be compared on one chart.
For the full picture, including a calculator to estimate your own bill, see Your Property Tax, Explained.
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.
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.
