Eagle Mountain's City Council raised its property-tax rate 69.81% on August 18, 2026, to help fund a Utah County Sheriff's Office contract. A group of residents is trying to force a public vote to repeal it — their second such attempt this cycle. The city's own attorney says the referendum is legally allowed to proceed. But sponsors say the city still hasn't handed over the petition forms, signature sheets, or an accurate ballot pamphlet it's required to provide within five days of that determination — and that the draft pamphlet lists an August 2027 election date for a tax measure that Utah law appears to only allow in November.
Where This Is
Eagle Mountain, in western Utah County. The gold line is the state; dark lines are counties; the highlighted county is outlined in gold; dashed purple lines are city limits. Zoom in for more labels.
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Utah County's 2026 General Election Candidate Certification, signed by County Clerk Aaron R. Davidson, lists one local ballot question for November 3, 2026: Proposition #8 (Salem Residents), a 0.1% recreation, arts and parks sales tax. It does not list an Eagle Mountain referendum. Utah County's public-notices page and the Lieutenant Governor's initiatives and referenda page also list no Eagle Mountain measure for this election.
That is consistent with the draft pamphlet's August 2027 date discussed in Section 2. The certification does not say why the referendum is absent, and this page draws no conclusion about it.
How this was read: page 1 of the certification PDF (Utah_County_2026_General_Election_Candidate_Certification_4e705c1719.pdf, utahcounty.gov) viewed as a rendered page image.
1. The Rate the Referendum Targets
Resolution R-62-2026, adopted by the Eagle Mountain City Council on August 18, 2026, set the city's property-tax rate at 0.000900 for Fiscal Year 2026-2027 — a 69.81% increase over the certified (revenue-neutral) rate of 0.000530. It was the third rate the council considered in twelve days.
Bar length = size of increase over the 0.000530 certified rate. Darker shade = the earlier, larger proposal.
- Aug 6, 2026Council holds Truth in Taxation hearing, unanimously approves a 183% rate increase (0.001500) after the original 220.88% proposal (0.001700) draws roughly 60 speakers against it.
- Aug 18, 2026Council adopts Resolution R-62-2026, walking the rate back further to 0.000900 — a 69.81% increase — alongside a $363,992,973 annual budget.
- Aug 24, 2026Referendum sponsors file their application with the city.
- Sept 14, 2026City Attorney Marcus Draper determines the referendum is legally referable under Utah Code Title 20A, Chapter 7.
Even after the increase, sales tax — not the new property tax — still funds most of the contract, as it did before Aug. 18.
2. The Date Problem
Sponsors' central legal objection to the draft ballot pamphlet is its proposed election date: August 10, 2027. Utah election law appears to foreclose that date for a tax-related ballot measure absent a specific, documented exception — and nothing in the public record reviewed for this piece shows that exception was invoked.
What the statute says
That date is fixed by statute, not by local choice: November 3, 2026 this year, November 2, 2027 next year. An August date for a tax referendum is not one of the options the statute lists.
The only exception
flowchart TD A["Wants a date
other than
Nov 2026/2027"] --> B{"Disaster
declared?"} B -- No --> F["NOT ALLOWED
by the statute's
text: use the
November date"] B -- Yes --> C{"Disaster and
reasons put
in writing?"} C -- No --> F C -- Yes --> D{"Council voted
UNANIMOUSLY?"} D -- No --> F D -- Yes --> E["Alternate date
permitted
20A-1-204(1)(c)"] style F fill:#a8431f,stroke:#7a2f16,color:#fff style E fill:#3d6b46,stroke:#2c4e33,color:#fff style A fill:#16273f,stroke:#0d1826,color:#f4f0e6
No step in this chain has a documented "yes" in the public record reviewed for this piece — which is why the pamphlet's Aug. 10, 2027 date lands in the red box above.
In other words: if Eagle Mountain has not adopted such an ordinance or resolution, an August 10, 2027 date on the pamphlet did not originate from a council vote at all — which is consistent with sponsors' account that the date was inserted during drafting, not adopted by the council. That distinction — a drafting choice versus a legislative act — is the crux of the dispute, and it is independently checkable against the city's own council minutes and any special-election ordinance, which this piece has not yet obtained.
3. The Materials Fight
Under Utah Code § 20A-7-613(7), once a referendum is determined referable, the City Recorder must provide the referendum petition, signature sheets, and an accurate Proposition Information Pamphlet within five calendar days. Sponsors say that hasn't happened, and that what has been provided is defective.
| Sponsors' claim | Status |
|---|---|
| Pamphlet cover mislabels R-62-2026 as merely setting the certified rate, not approving an increase above it | Disputed by sponsors |
| Fiscal/legal impact statement doesn't itemize funding sources or percentages behind the $2,132,876 repeal cost | Disputed by sponsors |
| No disclosed source data or calculation behind the $99.31/year, $8.28/month per-household figures | Disputed by sponsors |
| Pamphlet references an Aug. 10, 2027 special election | Confirmed contrary to statute — see Section 2 |
| City says it doesn't maintain active-voter-count records; directs sponsors to Utah County Clerk | Sponsors' account, not independently verified |
| VPA boundary documents "already provided" per the city, but outdated/insufficient per sponsors | Disputed, both sides' claims unverified here |
The $99.31/$8.28 figures track closely with independent reporting on the adopted rate's effect on a median-priced home (see Section 1), which lends some outside support to the pamphlet's math even though sponsors say its underlying sourcing wasn't disclosed to them as required.
4. Other Spending Sponsors Point To
The sponsors' public "Argument in Favor" cites several other city expenditures as context for why they see the tax increase as avoidable. Some of this checks out against independent, primary-source records; one claim could not be verified at all.
Confirmed
- MHTN Architects feasibility study. A June 16, 2026 council meeting agenda lists both "MHTN Architects to Conduct a City Hall & Library Feasibility Study" and an action item on "compensation increases for executive municipal officers" on the same day — corroborating sponsors' claim that the city heard both items at once. This piece did not independently confirm the specific $56,500 payment or the 5.49% raise figure sponsors cite; a prior year's public notice shows a different cap (5.9%, FY2025-2026), so the two years' figures should not be conflated.
- $220 million water/sewer bond. A public notice confirms the City Council authorized Water and Sewer Revenue Bonds, Series 2026, "not to exceed two hundred twenty million dollars," approved Feb. 17, 2026 with a March 5, 2026 public hearing. Sponsors' materials cite $228 million — an $8 million discrepancy from the official authorization figure that hasn't been resolved.
An $8M gap between the two figures — not large enough to change the underlying point, but unresolved.
Unverified
5. What's Confirmed, What Isn't
| Item | Status |
|---|---|
| Resolution R-62-2026 adopted the 0.000900 rate on Aug. 18, 2026 | Confirmed |
| 69.81% increase over the 0.000530 certified rate | Confirmed |
| City Attorney's Sept. 14, 2026 referability determination | Per sponsors' press release; city's own letter not independently obtained |
| The statute’s text does not allow an August 2027 date for a tax referendum absent a declared disaster + unanimous vote | Confirmed against statute text |
| No disaster declaration or special-election ordinance found in the record | Absence noted, not exhaustively confirmed — city minutes not yet obtained |
| Pamphlet's specific defects (mislabeled cover, missing fiscal breakdown) | Sponsors' characterization; draft pamphlet itself not independently reviewed here |
| Referendum is not on Utah County's Nov. 3, 2026 certified ballot (only Salem Prop #8 is listed) | Confirmed — rendered page 1 of county certification, Oct. 1, 2026 |
| UFSA exit / $4M savings claim | Not found in any public record checked |
People in This Record
Sponsors are private citizens and are listed by name only, as they appear in their own press release.
| Person | Role in this record | Why they're connected | Also in the Hive |
|---|---|---|---|
| Bruce Carlson, Missy Parry, Ashley McMillan, Brett Mansfield, Joy Rasmussen, Nikki Jepson | Referendum sponsors | Named in the sponsors' Sept. 14, 2026 press release | None that bears on this referendum |
| Mayor Jared Gray | Eagle Mountain mayor (2026) | Leads the city whose council adopted the rate the referendum targets. The mayor's own position on the referendum was not found in the records read. | Meta's Eagle Mountain data center (Data-Centers) |
| Councilmember Melissa Clark | Eagle Mountain City Council | Sits on the council that adopted the rate. Individual council votes on the Aug. 18 resolution were not in the records read for this page. | Doers Network roster (candidates2026) |
| Sen. Emily Buss | State senator, District 11 (includes Eagle Mountain) | Represents Eagle Mountain in the Legislature, which writes the referendum and election-date laws discussed on this page | SD-11: Buss vs. Benson |
More Eagle Mountain officials, with their roles in the city's finances, are on the finance history page.
Questions Worth Asking
- Ask the Eagle Mountain City Recorder's office: has the referendum petition, signature sheets, and pamphlet been transmitted to the sponsors, and on what date?
- Ask the City Council: has any ordinance or resolution been adopted declaring a disaster and unanimously setting an August 2027 election date under § 20A-1-204(1)(c)? If not, on what authority does the pamphlet cite that date?
- Ask the City Attorney's office: for a copy of the September 14, 2026 referability determination letter itself.
- Ask the Utah County Clerk's elections office: whether any Eagle Mountain referendum has been submitted for a future ballot, and on what date it would appear.
- Ask your state senator (Sen. Emily Buss, District 11): whether the Legislature plans to clarify when a local tax referendum may be voted on.
- Ask the City: for the specific VPA boundary documents provided to sponsors, and the date they were last updated.
Sources (click to expand)
- Referendum sponsors' press release, "Citizens of Eagle Mountain Celebrate 2nd Referendum Referability Determination," Sept. 14, 2026 (Bruce Carlson, Missy Parry, Ashley McMillan, Brett Mansfield, Joy Rasmussen, Nikki Jepson). (no public link located)
- Utah Code § 20A-1-204, "Date of special election — Legal effect," le.utah.gov. Link
- Utah Code § 20A-1-203(5), "Calling a special election." Link
- Utah Code § 20A-7-613(7), Title 20A Ch. 7 (referenda procedures). Link
- Daily Herald / Herald Extra: "Eagle Mountain City Council approves 183% rate increase to property taxes," Aug. 7, 2026. Link
- Daily Herald / Herald Extra: "Eagle Mountain City Council repeals initial property tax raise, agrees on lower rate hike," Aug. 20, 2026. Link
- Salt Lake Tribune: "Eagle Mountain Utah raises property taxes 183% while Meta, Google get incentives," Aug. 22, 2026. (no public link located)
- Eagle Mountain City, "Your Property Tax, Explained" and "Truth In Taxation" pages, eaglemountain.gov. Link
- Utah Public Notice Website: Eagle Mountain City Council Meeting agenda, Aug. 18, 2026 (Resolution R-62-2026 background). Link
- Utah Public Notice Website: Eagle Mountain City Council Meeting agenda, June 16, 2026 (MHTN feasibility study / executive compensation items). (no public link located)
- Utah Public Notice Website: Notice of Public Hearing and Bonds to be Issued, Water and Sewer Revenue Bonds Series 2026, Feb. 17, 2026 / March 5, 2026 hearing. Link
- Utah County Clerk, "2026 General Election Candidate Certification," Aaron R. Davidson, Clerk (Ballot Questions: Proposition #8, Salem Residents), utahcounty.gov. Read from the rendered page, Oct. 1, 2026. Link
- Office of the Lieutenant Governor, "2026 General Election Certification," Deidre M. Henderson, Aug. 28, 2026 (no statewide ballot propositions qualified). Link
- Utah County Elections, Public Notices page, vote.utahcounty.gov/public-notices (checked Oct. 1, 2026). Link
- Eagle Mountain City, "Unified Fire Authority" page, eaglemountain.gov (current provider description, checked Sept. 2026). (no public link located)
- KSL.com, "Eagle Mountain residents push for referendum following 183% property tax increase" (news). Link
- Daily Herald / Herald Extra, "Eagle Mountain residents file referendum to repeal 183% property tax increase," Aug. 13, 2026 (news; this concerns the first referendum). Link