Funding structure, how it compares to peers, and where major projects stand.
Who pays for Wasatch schools?
Mostly local property tax
Wasatch is a fast-growing Heber Valley district where local property taxes pay most of the bills. In the 2026-27 budget, local taxes bring in $84.1 million of the $135.6 million general fund; the state adds $41.5 million and federal programs $3.5 million. Most of the local money ($57.0 million) comes from voted and board leeway levies that the board sets, on top of the state's required basic levy. That gives the five-member elected board a lot of say over local tax rates, and it is why debates about tax increases, bond payoffs and building costs come up at almost every meeting.
Local taxes are about 62% of operating money
Of $135.6 million in 2026-27 general fund revenue, $84.1 million is property tax: $27.1 million from the state basic levy and $57.0 million from voted and board leeway levies.
A 2023 tax increase is paying for the second high school
Staff said the 2023 truth-in-taxation increase lets the district open Deer Creek High School and give 4% raises in 2026-27 without raising taxes again.
Deer Creek High was built with about $150 million in lease revenue bonds
The construction contract was nearly $170 million. Those bonds cannot be paid off early until 2032; staff estimate paying them off then would save about $92.7 million in interest.
An elected five-member board decides
Board members are elected by area to four-year nonpartisan terms. Seats C and D are on the November 3, 2026 ballot; both races are uncontested.
Auditors gave the district a clean opinion with no findings for 2024-25, and the board has chosen not to raise taxes for 2026-27. Board members disagree openly about whether to return capital savings to taxpayers or keep them for future buildings.
Where the district stands
2026-27 budget, all fundsverified
193,435,288 USD
2026-27 general fundverified
135,607,674 USD
Up from $124.6 million budgeted for 2025-26.
Property tax in the general fundverified
84,101,340 USD
General fund ending balanceverified
54,148,718 USD
Students (approximate)context
7,300 students
Stated by staff at the December 16, 2025 board meeting; elementary enrollment is declining.
General fund per student (approximate)context
18,576 USD per student
$135.6 million general fund divided by about 7,300 students. Excludes capital, debt service and food service.
2026-27 cost-of-living raiseverified
4 percent
Major projects
Deer Creek High School opening and boundary change
Opened August 2026; finishing items continue
The district split from one high school to two. The board adopted new middle and high school boundaries 3-2 in November 2025, and Deer Creek High opened for 2026-27. About $20 million of capital work remains, including UDOT-required turn lanes on SR-113.
Next: SR-113 turn-lane work expected in spring 2027; several members want an elementary boundary review.
Board adopts new boundaries 3-2
Ribbon cutting and community open house
Board buys land for SR-113 turn lanes ($130,000)
Funding
Lease revenue bonds (about $150 million) plus interest earnings and the capital fund
10-year capital plan and tax options
In discussion; no decisions
With about $70 million projected in the capital fund, the board is weighing paying off 2016 bonds (a roughly 3.1% tax cut), paying off the Deer Creek bonds in 2032, and fixing aging buildings: West Campus (about $3 million for seismic and HVAC work) and a possible $30-35 million rebuild of Midway Elementary.
Next: Staff will bring 10-year plan options back to the board.
Board budget work session sets priorities: safety, trust, fiscal responsibility
Up to $35 million in refunding bonds authorized; refinancing on hold
Special study session reviews capital and tax options
Funding
Capital fund (local capital levy) and possible bond payoff
Staff housing neighborhood
Advanced to county zoning review, 3-1
A proposed 30-unit, deed-restricted neighborhood for district staff on district land next to Timpanogos Middle School, built over time by the high school homebuilding program.
Next: Board to review any development agreement before it goes to the Wasatch County Council.
Staff housing survey and concept presented
Board votes 3-1 to seek county zoning approvals
Funding
Not yet set; homebuilding program and district land
Local elections & school board members
Elections & votes
Board electionScheduled
Nov. 3, 2026 general election: school board Seats C and D
Wasatch County
Two of the five board seats are on the Nov. 3, 2026 nonpartisan ballot, and both races are uncontested. Seat C: Board Vice President Cory Holmes is not running again. Erin Sabey and Josh Cieslewicz filed in January, but by September KPCW reported only Sabey on the ballot. Seat D: Jake Collett, appointed in February 2025, is running unopposed for his first full term.
Built from Wasatch County School District board agendas, minutes and notices posted on the Utah Public Notice Website, the district's board meeting YouTube recordings from October 2025 through October 2026, and the proposed FY2027 budget. Figures from recordings are marked where minutes were not yet posted.
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