Instead of raising taxes, use the county’s surplus—and give tax payments back
By Ted Meikle
The Sanpete County Commission, by a 2-to-1 vote (with Scott Bartholomew voting “no”), has proposed raising property taxes 17.11% to collect $965,000 for raises for employees.
I have an alternative proposal: Use the money you have. In my view, there should be no property tax increase. Any increases in salaries should be paid out of the existing general fund.
Sanpete County had more than $21 million sitting in its unallocated general fund at year end 2025. That’s cash in the bank. It had accumulated $18 million of that surplus since its 58% tax increase in 2017 and a 3% tax increase in 2020, as shown in the accompanying chart.
The county can pay its employees another $965,000, if necessary, without a new 17.11% tax increase, and still have over $20.6 million in its unrestricted general fund. The $965,000 it is proposing to raise through the tax increase for pay and benefits is less than 5% of its $21.6 million fund.
| Year | Year-end balance | Change from prior year |
|---|---|---|
| 2010 | $4,745,999 | — |
| 2011 | $4,797,527 | $51,528 |
| 2012 | $5,063,906 | $266,379 |
| 2013 | $4,422,742 | ($641,164) |
| 2014 | $4,096,233 | ($326,509) |
| 2015 | $3,978,540 | ($117,693) |
| 2016 | $3,423,025 | ($555,515) |
| 2017 | $4,238,302 | $815,277 |
| 2018 | $6,538,650 | $2,300,348 |
| 2019 | $8,140,983 | $1,602,333 |
| 2020 | $8,548,739 | $407,756 |
| 2021 | $9,764,089 | $1,215,350 |
| 2022 | $14,093,997 | $4,329,908 |
| 2023 | $17,616,153 | $3,522,156 |
| 2024 | $18,119,117 | $502,964 |
| 2025 | $21,631,610 | $3,512,493 |
I do not know whether the proposed salary increases are needed. However, it is a mistake to tie those salary increases to an increase in property taxes. Use the money you have if you need to pay higher salaries.
A second proposal—return 2026 taxes to taxpayers. This next proposal may seem radical, but after the facts are considered, it is realistic, conservative and very beneficial to our county.
In early 2027, Sanpete County should issue rebate checks to taxpayers equal to all the taxes on real property (buildings and land) paid in 2026 and use some of its unallocated general funds to fund government operations during 2027.
Sanpete County’s general fund revenue has increased dramatically over the years, much more than inflation, much more than the county has grown, much more than needed and even much more than legally allowed.
Look again at the accompanying chart.
Ten years ago, Sanpete County had a problem: It had been eating into its savings in the unallocated general fund for four years from 2013 to 2016.
The Sanpete County Commission solved the problem by enacting a very large property tax increase. The commission raised property taxes more than 58% starting in 2017. Then it increased property taxes another 3% in 2020.
The county’s 2025 general fund property tax collections were more than 2-1/3 times as much as in 2016.
2016: $2,361,041
2025: $5,586,163
This certainly solved the problem the county was facing prior to 2017. However, it created another problem: Sanpete County’s year-end unallocated general fund (basically, savings with no stated use), has ballooned to more than six times what it was in in 2016. That’s a 94% incease:
2016: $3,423,025
2025: $21,631,610.
The 2026 amount will be even larger if the county does not spend it.
In those same 10 years, the Consumer Price Index increased only 34%. In those same 10 years Sanpete County’s population increased only 7.2%.
I suggest Sanpete County:
- Charge and collect the taxes this year as normal;
- In early 2027 issue rebate checks to everyone who paid the 2026 taxes, equal to the amounts they paid (assumed to be a cumulative $5,586,163).
- Use $965,000 of the general funds for increased employee salaries if the commission decides it is necessary.
- Use another $5,586,163 of general funds to run operations in 2027.
- Finally, collect 2027 property taxes in November and add them to the general fund.
If commissioners did this, the unallocated general fund would drop to a low of $9,494,284 during year, an ample reserve to cover any contingencies. Then, at the end of 2027 the county would receive a new influx of property taxes, bringing its year-end balance in the unallocated general fund to $15,080,447. (All my figures are based on 2025 numbers, the latest available.)
Sanpete County is holding over $6 million more than is allowed by law.
Utah law makes it illegal for a county government to maintain too large of a balance. Excessive savings are a problem because taxpayer funds are not being productively used, and taxes are inflated.
By my calculation, at year-end 2025, Sanpete County held $6,276,933 more than the law allowed. Returning 2026 taxes will fix this problem. Sanpete will end 2027 with $15,080,447, which is 98.2% of its legal maximum.
The statute in question is Utah Code Section 17-63-204(2). At the time the county budget is adopted (December of each year), it sets the maximum savings in the unappropriated general fund. Boiled down, the formula is: “The greater of” “65% of the total revenues of the county general fund” or “the estimated total revenues from property taxes.”
Instead of taking “the greater of” these two numbers, Sanpete County and its accountants took the sum of these two numbers. This let them retain $6.27 million more than legally allowed as of year-end 2025.
I have been in contact with the Utah State Auditor’s office, and they have forwarded the issue to the attorney general’s office for input.
Utah law requires that excess unappropriated funds be included as revenue in next year’s budget. Sanpete County did not do this in 2026. For 2027, Sanpete County needs to follow the law and include all surplus in the budget it will issue in the next few weeks.
(I want to make it clear that this problem only exists because for the last 10 years after the 58% tax hike, our former and current commissioners have chosen not to spent money just because the county had it. For that, I applaud them.)
Rebating 2026 taxes would be a huge boost to Sanpete County’s economy.
Rebating all 2026 taxes would be a huge infusion into our local economy, more valuable to Sanpete County than any other use of those funds.
Ten years from now everyone would still remember it.
They would remember the commissioners who did it.
They would see that the commissioners had the courage to correct the excess revenues that were generated following the 58% tax increase of 2017.
They would view our commissioners as people who didn’t just say that they wanted to minimize the tax burden on the citizens of Sanpete County—they did it.
What can you do?
Send an email via lchristiansen@sanpetecountyutah.gov telling our commissioners why you object to the 17.22% tax increase.
Attend the Nov. 17, 2026 commission meeting where I plan to formally present this alternate proposal.
Share this with your friends.
Attend the public hearing on Monday, Nov. 30 at 6 p.m. at the Sanpete County Courthouse in Manti.
Ted Meike of Ephraim is a retired attorney and business owner. He formerly served as chairman of the Manti-Ephraim Airport Board.