2022-2023 Tax Information

How are your property taxes used?

• Each year, the average home in North Logan City pays $2,581 in property taxes. The

majority of these taxes go to the Cache County School District (~68%). The next largest

entity is Cache County (~17%). North Logan then receives roughly 13%, which equals

roughly $362/year on average per household. There are a few other entities that receive

small amounts of the portion of property taxes (see chart below).

• Some interesting trends over the past seven years are related to North Logan City’s

portion of the pie. In 2015, North Logan City received 16% of the total pie; but in the

proportion, so that you pay roughly the same dollar amount of property taxes each

year. The only added property tax dollar amount for cities each year comes through new

homes or businesses, unless the City does a property tax increase.

• The total amount of tax dollars collected by the County and North Logan City

will remain the same because of the way that the Utah tax law is set up. To

achieve this equilibrium, the County must offset the large increases to individual property

owners by decreasing the tax liability of other entities, which most often is through cuts

to commercial property tax liability. If government entities, like Cache County or the

Cache County School District or individual cities, want to raise more revenue than last

year, they have to raise the tax rate above the “Certified Tax Rate” CTR. They must notify

value appraisals from the County have skyrocketed, North Logan’s rate has had to drop

significantly each year so that the amount that residents collectively pay is generally the

same each year.

North Logan has had three small increases in the past seven years to help support the

increased costs for Public Safety. In 2015 (no increase from North Logan City), 2016 (no

increase from North Logan City), 2017 (no increase from North Logan City) 2018 North

Logan increased the rate by 2% ($11 increase/year), along with a 5% increase in 2019

($34 increase/year), and a 9.9% ($18 increase/year) in 2020. However, North Logan has

not had a tax increase for the last two years. Any variation from these average home

increases would be due to the assessed valuations from the County, or if the other entities

decreased businesses’ tax liability so the County maintains the same overall dollar

amount it collects for property taxes each year. In a typical year, the rate would

decrease at the same level that the home values increased so that these residents would

pay roughly the same amount as the previous year. However, because the valuations

were so high for residential homes, the certified tax rate (for all of the community - not

just those appraised from 2006-2021) is not going to drop enough to equal out the actual

payment for residential properties who experienced the extreme property value increase

appraisal. This means that a significant portion of North Logan City residential homes

built from 2006-2021 will see their overall property taxes increase by $200 - $600,

which is roughly a 30-65% increase!

to appraise home values within 5% of the market value of the home. They further noted

that the only avenue for citizens to challenge their tax liability is to contest their property

appraisal with the County. They noted, however, that the County is typically reluctant to

allow a decrease of an appraised property value.

It became evident that the mitigation of these drastically increased tax burdens would

have to be achieved at a State level. The Utah State Legislature could set thresholds so

individuals’ increase in tax liability based on appraised home values would be capped at a

reasonable maximum dollar increase or decrease (i.e. no more than a $100

increase/decrease in a given year to a total property tax bill). We are currently appealing

likelihood of being heard. We also feel it’s important that we address these issues before

the problems posed by these drastic increases home valuations compound as time wears

on.

How much is the potential property tax increase for just North Logan City?

• In order to meet the rising demands and costs, North Logan City is looking at an

inflationary property tax increase this year between 5% and 10%. A 5% increase

would increase the annual property tax costs to each home by $18/year, while a

taxes is the equivalent of a 1.2% increase to your total property tax bill.

What would the money be used for (the $18-$36 increase per household)?

• FIRE/EMS: North Logan City has experienced a significant increase in the number of

Fire and EMS calls in recent years. This has strained our volunteer fire department and

resulted in longer wait times for emergency medical calls. As we approached a breaking

point three years ago, North Logan City needed to transition to staffing our station with

full-time firefighter/EMTs. A partnership with Logan City has allowed us to do this for less

than if we did it alone, but it has still increased our costs. Over the past six years, our

Fire/EMS costs have increased from $500,000/year to just over $1,000,000/year.

However, with this increase in costs, North Logan’s response times are some of the lowest

surrounding agencies; especially when our officers are asked to respond at such a high

level. Over the past six years, the North Logan City portion of the Police Budget has

increased from roughly $850,000/year to $1,850,000/year (The Police Budget is

$363,262 more than last year alone).

• OTHER DEPARTMENTAL INCREASES: In order to fund the absolutely necessary

increases in our Public Safety Departments, the other departments that depend on the

General Fund (Streets, Parks, Community Development, Economic Development,

Administration, Executive, Cemetery, Recreation, Facilities, etc.), have all experienced

little to no increases in their budgetary demand on the General Fund for the past

six years. However, this type of annual reduction is unsustainable. So, increases in pay

seeing these sorts of increases in wages. In addition, the City has nixed non-impact fee

related road reconstruction projects (existing older roads) for the past several years. If

there are monies available, the extra funds will go towards these road projects once

Public Safety and general staff personnel pay shortfalls are addressed.

• Where these potential increases will NOT be used: In the coming months, the

City will start on new City Offices and a new Community Center addition to the existing

Library. However, these proposed property tax increases will not be used for these new

buildings. These new buildings will primarily be funded through donations. Similarly, this

tax increase will not be used for any new solid waste contracts or services.

Are my property taxes higher than everyone else’s?

increase each year!

Goals in North Logan

1.) Our overarching goal in North Logan City is to be frugal with our neighbors’

hard-earned tax dollars. Several of the City’s departments are the most

efficient in the state of Utah (i.e., Streets, Parks, Recreation, Cemetery), and

they perform their duties on a very limited budget. We constantly strive to

reduce our expenses, while increasing our revenue through methods that do

not impose burdensome tax dollars on our residents. Some examples of

ways we reduce spending:

a.) Perform in-house work where possible.

b.) Collaborate with other cities, private entities, and the County to provide

e.) Seek Donations: At the end of next year, North Logan will have

received in excess of $7,000,000 in donations over the past seven

years. This is the most in Northern Utah.

residents goes down significantly. North Logan has brought in more

jobs than any other city in Cache Valley over the past five years. We

have developed an aggressive strategy to bring in more sales-tax

-generating businesses over the next five years.

2.) By implementing the items above, North Logan City aims to keep our

property tax rate well below average. Each year, the goal will be to have no

property tax rate increase, or at a minimum, a small inflationary property tax

increase.

3.) The latest goal is now to find ways to ensure that our residents are not