Mayor Janet Wampler

Mayor’s Message: FY27 Budget Update and the Road Ahead
By Mayor Janet Wampler - 23 May 2026

Over the past several months, one of the most important tasks facing our new city has been establishing a stable and sustainable financial foundation. In the last edition of the Ogden Valley News, I shared my efforts to have Ogden Valley City recognized as a taxing entity for Fiscal Year 2027. Since then, events have moved quickly.

After exhausting every available legislative pathway, I have shifted focus to working with Weber County. Under Utah statute §10-2a-219(3), when a municipality incorporates but is not yet recognized as a taxing entity, the county is required to share municipal service revenues with that city. I recently met with the Weber County Commission, and I’m pleased to report that they formally adopted a resolution committing to provide Ogden Valley City with our share of those funds.

We also agreed that council members and I will begin working with county staff to identify additional solutions during this transition period. Those conversations have already started.

It’s important to recognize this cooperation. Despite a contentious history, Commissioners Sharon Bolos, Gage Froerer, and Jim Harvey have been supportive during our city’s formation. I appreciate their willingness to work collaboratively and believe this positive relationship will continue moving forward.

Some may ask why I pushed so hard for taxing-entity status this year when state law provides a temporary financial bridge. The answer is straightforward: becoming a taxing entity would have allowed the city to adjust property tax rates to responsibly fund operations. Without that authority in Fiscal Year 2027, we cannot immediately rely on property taxes to close the remaining budget gap. Instead, we must rely more heavily on fees.

Every city faces the same challenge: how to fund essential services, (public safety, roads, snow removal, and infrastructure), without placing an unfair burden on residents. In Utah, municipalities operate under especially tight revenue constraints, making it critical that the tools we use are fair, transparent, and equitable.

While never popular, property taxes remain one of the clearest and most balanced ways to fund local government. They are broadly applied, creating shared responsibility for the services we all depend on. Utah’s system also includes built-in fairness measures. Primary residences receive a substantial exemption, while secondary homes are taxed at full value—recognizing different uses and ensuring those with vacation or second homes contribute appropriately.

In addition, property tax relief programs are available for seniors, low-income residents, and individuals facing financial hardship. These safeguards help prevent undue burden on vulnerable residents—protections that many alternative revenue tools do not provide.
The same principle applies to agriculture. Utah’s Greenbelt program significantly reduces property taxes on qualifying land, helping preserve farming and open space in Ogden Valley. That protection does not extend to utility-based fees, such as a Transportation Utility Fee.

Other revenue tools also come with limitations. The Municipal Energy Tax, adopted in January, applies only to certain users. Transportation Utility Fees is now being considered to provide additional funds for road maintenance and snowplowing. Both of these typically charge similar amounts regardless of income or ability to pay. They also lack established relief mechanisms and require additional administrative systems to implement.

More broadly, Utah cities have very limited options for raising revenue. State law strictly regulates local taxation authority. While people often suggest we “tax the tourists,” most communities, including ours, are already utilizing those tools to the fullest extent allowed. The Transient Room Tax is capped, and permit, impact, and licensing fees must reflect the actual cost of providing specific services; they cannot simply be raised to close budget gaps.

When all these constraints are considered, the list of practical revenue options becomes very short.

That is why I have argued that if additional revenue is necessary, it is better to address that need openly through Truth-In-Taxation, (i.e. the property tax system), rather than through a patchwork of fees. Too often, governments avoid difficult conversations about taxes while quietly increasing costs elsewhere. Residents may hear, “We didn’t raise taxes,” even as their overall financial burden grows through various fees and assessments.

At the end of the day, whether revenue comes through taxes or fees, it still comes from residents’ pockets. The difference is transparency and fairness. Property taxes are visible, publicly debated, and eligible for exemptions. Fees are often fragmented, less visible, and lack relief-programs.

No elected official enjoys discussing tax increases. But leadership requires honesty about the true cost of maintaining services and planning responsibly for the future.

Regardless, we will not be a tax entity until January 1, 2027; so, adjusting our property tax rate is not an option this year. Therefore, as previously agreed if Ogden Valley City could not become a taxing entity this year, City Council will move forward with a Transportation Utility Fee as part of the FY27 budget process. That discussion will continue publicly in the coming weeks as we finalize the city’s first operational budget.

As always, I remain committed to ensuring this process is open, transparent, and includes meaningful public input. Our community deserves clarity, fairness, and honest conversations about the future we are building together.