In June the City Council approved the certified property tax rate provided by Utah County. This tax rate is set by the county to provide the same amount of property tax revenue to the city as was collected in the previous year, excluding revenue generated by new growth. Because property values increased overall, the tax rate for Cedar Hills went down from .002024 to .001923.

Approximately 19% of each household’s overall property tax assessment goes to the city. The city has no control over the remaining amount paid to other entities such as the school district or the county. Of all the General Fund tax revenue, 27.7% comes from property tax, 50.7% comes from sales tax, and the remaining comes from other tax sources.

Other sources of revenue to the city come in the form of user fees, charges for services, and intergovernmental revenue. Examples of user-specific fees and services include fees for licenses and permits, utility fees, garbage and recycling fees, recreation fees, and passport fees. Intergovernmental revenue includes money received from the State Liquor Tax Allotment and Class C Road funds.

The city’s budget consists of the General Fund; Golf Fund; Class C Road Fund; Golf Debt Service Fund; Capital Projects Fund; Water, Sewer & Storm Drain Fund; and Motor Pool Fund. The budget, which can be found on the city’s website, provides detailed information on the revenue and expenses for each fund. The following pie charts provide a summary of the sources of revenue and the expenses for each fund.

General Fund

Golf Fund

Class C Road Fund

Golf Debt Service Fund

Capital Projects Fund

Water, Sewer, and Storm Drain Fund

Motor Pool Fund

The budget process lasts for several months with staff and officials analyzing every fund. City staff and officials work together to ensure that taxes and fees are being assessed and used judiciously and strive to provide quality services for residents. I appreciate the time and effort that is put into this process by all involved, and for the resident feedback, which helps guide decisions made by the City Council.

 

 

Earlier this year the State Legislature passed a new law, which mandates that cities plan for moderate income housing growth by adopting a moderate income housing plan. Cities are also now required to report on and publish data indicating the number of housing units in the city that qualify as low-income and moderate-income. While Cedar Hills does not have any housing that would qualify as low-income, there are some accessory apartments that will qualify as moderate-income housing. In order to comply with this new legislation, the City Council recently approved an updated ordinance related to basement apartments, or accessory dwelling units (ADU’s). In addition to complying with state legislation, the new ordinance makes it easier for residents to own and operate ADU’s within Cedar Hills. Some of the updates include:

• A permit and certificate of occupancy are required, but registration fees will only be assessed once per homeowner. Annual fees will no longer be required.
• Impact fees will no longer be assessed.
• Addresses for the main home and the ADU will be the same, however, the ADU will be listed with the city as the “B” unit so that first responders can be made aware of ADU’s and respond to the appropriate entrance in case of an emergency.
• Existing ADU’s that have not yet been registered with the city may qualify for some exceptions to the updated code.
• The newly adopted code related to accessory apartments may be found in Cedar Hills City Code §10-5-32

While we want to make the process of building and registering an ADU easier, homeowners who wish to have an ADU will still be required to meet building code requirements as it relates to safety (smoke detectors, safe electrical and plumbing, handrails, etc.,) and ordinances that apply to single-family homes, such as off-street parking, will also apply to ADU’s. If you are interested in receiving a copy of the updated ordinance or have questions on how to register an ADU, please contact the city offices at 801-785-9668.