Brian Head adopts FY2027 tentative budget that includes $150,000 property-tax increase; TUF and Truth in Taxation hearings set
May 26, 2026 | Brian Head, Iron County, Utah
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The Brian Head Town Council on May 12 adopted the town’s FY2027 tentative budget, which includes a proposed $150,000 increase in property-tax revenue intended to boost funding for road maintenance.
Town Treasurer Shane Williamson, the budget officer, told the Council the proposed increase would raise the town’s property-tax revenue from about $1.167 million to $1.317 million and that the town’s tax rate would change from an estimated .002328 to .002627. He said the increase represents an estimated 12.85% rise to Brian Head’s portion of property-tax revenue; for an owner-occupied primary residence with a taxable market value of $500,000 (after the 45% residential exemption), the estimated annual increase would be about $82.27.
The Council voted 5-0 to adopt Resolution No. 26-569-A approving the FY2027 tentative budget, the tentative property-tax impact schedule, and calling for a public hearing on the tentative budget and impact schedule for May 26, 2026, at 1:00 PM at Town Hall. Williamson emphasized that adopting the tentative budget does not bind final action; the document can be amended before final adoption and the Truth in Taxation process provides an additional public hearing opportunity in August.
Council members pressed staff on alternatives to a property-tax increase. Council Member Duane Nyen questioned the permanence of tax-rate changes and whether other revenue tools had been fully explored; Council Member Larry Freeberg suggested construction- or activity‑tied fees given their disproportionate impact on roads. Town Manager Bret Howser cautioned that some flat per‑visit fees—such as resort surcharges tied to lift tickets—could be legally characterized as taxes and noted statute and case-law (Hutchinson-rule guidance) limit the scope of fees to those reasonably related to the services provided.
As part of the same package of actions, the Council adopted a resolution (No. 26-571-C) setting a Truth in Taxation public hearing for Aug. 18, 2026, at 6:00 PM and directing staff to notify the Utah State Tax Commission and the Iron County Auditor. The Council also adopted Resolution No. 26-570-B acknowledging the Budget Officer’s statement of intent and directing that the Property Tax Impact Schedule be made available at Town Hall and on the town website and appear as a distinct agenda item at hearings prior to June 30.
Related to the funding split for road maintenance, Town Manager Bret Howser presented the Town’s proposal for a Transportation Utility Fee (TUF) calibrated to generate about $100,000 annually to provide a roughly 60/40 balance with property taxes. Howser said the required notice of the TUF public hearing was included on recent utility bills and that the engineering study supporting the fee would be posted online. Council discussion noted a disparity in per‑square‑foot rates shown for the ski resort (the table reflected office space only) and explored whether a lift‑ticket or per‑visit fee could capture more of the resort’s road impacts; Howser again cautioned that a resort surcharge would require detailed study and legal review. The Council adopted Resolution No. 26-572 declaring its intent to consider the TUF and setting a public hearing for May 26, 2026, at 1:00 PM.
The Council also added four new line items in the tentative budget to track the proposed $150,000 separately from other general-fund revenues and tentatively scheduled final budget adoption for June 9, 2026.
Votes at a glance
• Resolution No. 26-569-A (adopt FY2027 tentative budget and call public hearing May 26): Passed 5-0 (Yes: Mayor Clayton Calloway; Council Members Larry Freeberg, Duane Nyen, Martin Tidwell, Logan Cruz)
• Resolution No. 26-570-B (acknowledge Budget Officer statement of intent and direct impact schedule availability): Passed 5-0
• Resolution No. 26-571-C (set Truth in Taxation hearing Aug. 18 and direct notices): Passed 5-0
• Resolution No. 26-572 (declare intent to consider Transportation Utility Fee; set hearing May 26): Passed 5-0
What happens next
Public hearings on the tentative FY2027 budget and the TUF are scheduled for May 26, 2026, at 1:00 PM at Brian Head Town Hall. The Truth in Taxation hearing on the proposed property-tax increase is scheduled for Aug. 18, 2026, at 6:00 PM. The Council may amend the tentative budget prior to final adoption in June.
Town Treasurer Shane Williamson, the budget officer, told the Council the proposed increase would raise the town’s property-tax revenue from about $1.167 million to $1.317 million and that the town’s tax rate would change from an estimated .002328 to .002627. He said the increase represents an estimated 12.85% rise to Brian Head’s portion of property-tax revenue; for an owner-occupied primary residence with a taxable market value of $500,000 (after the 45% residential exemption), the estimated annual increase would be about $82.27.
The Council voted 5-0 to adopt Resolution No. 26-569-A approving the FY2027 tentative budget, the tentative property-tax impact schedule, and calling for a public hearing on the tentative budget and impact schedule for May 26, 2026, at 1:00 PM at Town Hall. Williamson emphasized that adopting the tentative budget does not bind final action; the document can be amended before final adoption and the Truth in Taxation process provides an additional public hearing opportunity in August.
Council members pressed staff on alternatives to a property-tax increase. Council Member Duane Nyen questioned the permanence of tax-rate changes and whether other revenue tools had been fully explored; Council Member Larry Freeberg suggested construction- or activity‑tied fees given their disproportionate impact on roads. Town Manager Bret Howser cautioned that some flat per‑visit fees—such as resort surcharges tied to lift tickets—could be legally characterized as taxes and noted statute and case-law (Hutchinson-rule guidance) limit the scope of fees to those reasonably related to the services provided.
As part of the same package of actions, the Council adopted a resolution (No. 26-571-C) setting a Truth in Taxation public hearing for Aug. 18, 2026, at 6:00 PM and directing staff to notify the Utah State Tax Commission and the Iron County Auditor. The Council also adopted Resolution No. 26-570-B acknowledging the Budget Officer’s statement of intent and directing that the Property Tax Impact Schedule be made available at Town Hall and on the town website and appear as a distinct agenda item at hearings prior to June 30.
Related to the funding split for road maintenance, Town Manager Bret Howser presented the Town’s proposal for a Transportation Utility Fee (TUF) calibrated to generate about $100,000 annually to provide a roughly 60/40 balance with property taxes. Howser said the required notice of the TUF public hearing was included on recent utility bills and that the engineering study supporting the fee would be posted online. Council discussion noted a disparity in per‑square‑foot rates shown for the ski resort (the table reflected office space only) and explored whether a lift‑ticket or per‑visit fee could capture more of the resort’s road impacts; Howser again cautioned that a resort surcharge would require detailed study and legal review. The Council adopted Resolution No. 26-572 declaring its intent to consider the TUF and setting a public hearing for May 26, 2026, at 1:00 PM.
The Council also added four new line items in the tentative budget to track the proposed $150,000 separately from other general-fund revenues and tentatively scheduled final budget adoption for June 9, 2026.
Votes at a glance
• Resolution No. 26-569-A (adopt FY2027 tentative budget and call public hearing May 26): Passed 5-0 (Yes: Mayor Clayton Calloway; Council Members Larry Freeberg, Duane Nyen, Martin Tidwell, Logan Cruz)
• Resolution No. 26-570-B (acknowledge Budget Officer statement of intent and direct impact schedule availability): Passed 5-0
• Resolution No. 26-571-C (set Truth in Taxation hearing Aug. 18 and direct notices): Passed 5-0
• Resolution No. 26-572 (declare intent to consider Transportation Utility Fee; set hearing May 26): Passed 5-0
What happens next
Public hearings on the tentative FY2027 budget and the TUF are scheduled for May 26, 2026, at 1:00 PM at Brian Head Town Hall. The Truth in Taxation hearing on the proposed property-tax increase is scheduled for Aug. 18, 2026, at 6:00 PM. The Council may amend the tentative budget prior to final adoption in June.
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