Opinion
Opinion: Taxpayers, before asking, “Why are we funding that?” Here’s what you should know
Every time a new recreational amenity, park improvement or transit project is announced, I hear a version of the same concern: “Why are we spending tax money on that when we should be funding other core government services?”
That question is fair. Taxpayers should hold the government accountable for how money is spent. I believe that deeply, but here is an important fact that often gets lost in public conversations. Most tax revenue can only be spent in specific ways. By law, most taxpayer funds can only be spent on items or programs they were intended to fund.
In Utah and Utah County, many revenue streams are “siloed,” meaning they are legally restricted to specific uses. Even if elected officials wanted to shift funds somewhere else, that reallocation would be illegal. For example, portions of sales tax and car registration revenue are dedicated specifically to transportation. Those dollars can only be used for roads, transportation infrastructure and mobility projects. They cannot legally be moved into other service budgets. The same is true for a portion of sales taxes allocated specifically for transit and active transportation. Those funds must go toward transit service or transit infrastructure, nothing else.
The use of tourism-related taxes is another example of fund allocation that people often misunderstand. Taxes collected on hotel stays, rental cars and restaurants are restricted for use in recreation, parks, cultural amenities and tourism promotion. By law, these dollars cannot be redirected to general government operations, even when there is pressure in other parts of the budget.
Another example is Greenbelt rollback taxes. When agricultural land leaves Greenbelt status to be developed, a rollback tax is paid to recapture the tax benefit that existed while the land was in agricultural production. Under state law, a portion of those rollback dollars is restricted for use in a dedicated county fund focused on preserving or restoring open space and agricultural land. These funds can be used for things like conservation easements or similar preservation tools, but cannot be used to fund general government services.
Utah also has specific property tax levies dedicated to assessing and collecting property taxes. These funds pay for the technical and administrative work of property valuation, maintaining parcel records, processing ownership changes, and billing and collections across hundreds of thousands of parcels and businesses. Again, those dollars are restricted and cannot be shifted into unrelated services.
So, when you see a project move forward at the same time you hear about pressure on jail capacity or public safety staffing, it can feel like elected officials are choosing to fund one over the other. Often, these programs are funded from completely different buckets. One bucket can be used legally only for recreation or transportation. The other bucket, such as the general fund, funds public safety and elections. This fund is much more limited and relies on property tax revenues. County finances are not one big checking account. We have a series of accounts with strict rules, written into law, governing each account’s use.
None of this means residents shouldn’t debate funding priorities. They absolutely should. Healthy communities ask tough questions and demand accountability. We should also understand the financial structures within which governments operate. Many of these funding parameters were created by state law or by voter-approved ballot measures.
In Utah County, people care deeply about responsible government, strong public safety and protecting our quality of life. I share those priorities, both as a public servant and as someone raising a family here. I also believe we owe residents clear, honest explanations about how public funding actually works.
The more we understand the system, the more productive our conversations can be about possible changes and how to make changes. When we have those conversations grounded in facts, we make better decisions for Utah County’s future.
Skyler Beltran
Utah County Commissioner
