The Budget Development Office constructs and monitors the district’s annual budget under the direction of the Superintendent and the Board of Education.
Annual Budget
Granite School District Tentative Budget – 2026-27 (PDF)
2026-27 Property Tax Impact Schedule (PDF)
Upcoming Public Hearings
There are two upcoming hearings scheduled where the public will have an opportunity to provide comment to the Board of Education on the proposed budget and tax increase for 2026-27:
- Budget Hearing – June 16th at 6:00 PM in the Granite School District board room
- At this meeting, the Board of Education will consider revisions to the 2025-26 budget and adoption of an interim budget for 2026-27. The proposed interim budget includes a property tax increase.
- Tax Hearing – August 18th at 6:00 PM in the Granite School District board room
- At this meeting, the Board of Education will consider the proposed tax increase and tax rates for the 2026-27 fiscal year.
Property Taxes
Property taxes are levied to provide for the operating, capital, and debt service needs of the District and are crucial in helping to provide quality educational opportunities to students.
All District property tax revenues are budgeted and accounted for – see the link to the annual District budget for 2026-27 above. The proposed District budget is a responsible, balanced financial plan designed to provide students with a high quality education within the limits of the available resources. The accounts and the business practices of the district are subject to audits on an on-going basis. The district has established sound financial policies and practices to ensure that taxpayer funds are expended appropriately and in compliance with all laws and regulations.
FY 2026-27 Budget Priorities
The two overarching strategic goals of Granite School District are to increase graduation rates and to increase literacy and numeracy proficiency. These goals are tightly aligned with measures that inform our practice and ensure every student is prepared to be successful in college, career, and life. Three priorities have been developed to attain these goals. The Academic Priority and the Social Skills and Dispositions Priority provide the path to facilitate the academics, culture, and climate at school sites, while the Talent Development Priority increases the internal capacity of employees, external support systems, and resources that will enable accelerated student achievement. The District continues to prioritize efficiency in operations and fiscal responsibility to support the priorities and goals established by the District. Each of these priorities was considered when allocating resources and making decisions for 2026-27.
The District has also gone through a rigorous budget cutting analysis while compiling the 2026-27 budget. Each District department was required to put together a plan for a potential 5% budget cut in the fiscal year. These plans were analyzed and prioritized, with various decisions made to trim district department budgets and free up resources, helping to offset state funding losses and needs for the compensation package for District employees. In total, over $3.3 million was cut from 2026-27 budgets through this exercise.
The following budget priorities have been included in the budget plan for the 2026-27 year:
- Step and lane advancements for educators and other District employees
- Cost-of-living adjustments for each District employee, estimated at 0.5% for each employee group
- Adjustments to the District formula for allocating full-time educators to grades K-2, lowering the formula ratio from 27.25 to 24.00
- Half-time assistant principal or administrative intern position in each elementary school
- School guardian in each elementary school, in compliance with state school safety requirements
- Replace lost state funding and respond to legislative changes in areas such as gang prevention, software for English learners, special education, preschool, professional staff, and school fees
- District provided instructional coach support at every school
- Postpartum and parental leave options for employees
- Support for elementary teachers to allow for additional professional learning community (PLC) and preparation time
Many of these priorities listed above were originally included in the 2025-26 budget and are part of the property tax increase that is proposed in 2026-27 (see discussion in the following section).
Why is Granite School District Raising Taxes?
The proposed budget includes a property tax increase sufficient to generate additional revenues of $16.2
million in the board local levy (for operations) and $5.5 million in the capital local levy (for capital projects). Note that much of this increase was originally part of the proposed property tax increase included in the 2025-26 budget. Because the District’s proposed tax rate for 2025-26 was not approved by the Utah State Tax Commission (i.e. there was no tax increase enacted last year), the District funded these priorities with one-time sources in 2025-26 and is seeking ongoing revenue to cover the costs in 2026-27 and future fiscal years.
These property tax revenues will pay for the following budget priorities:
| Description | Property Tax Levy | Amount |
| Grades K-2 class size reduction | Board Local (Operations) | 4,029,297 |
| English learner software | Board Local (Operations) | 750,000 |
| Behavior supports in classroom | Board Local (Operations) | 285,000 |
| Gang prevention program | Board Local (Operations) | 493,841 |
| Elementary teacher prep time | Board Local (Operations) | 1,408,579 |
| Instructional coaches | Board Local (Operations) | 4,484,000 |
| School administrator support | Board Local (Operations) | 1,105,000 |
| School safety – guardians | Board Local (Operations) | 1,598,977 |
| Custodial supports | Board Local (Operations) | 447,165 |
| Charter school levy recovery | Board Local (Operations) | 1,556,816 |
| Deferred building maintenance | Capital | 966,299 |
| School rebuilds and remodels | Capital | 4,563,081 |
| Total: | 21,688,055 |
Property Tax Rates
The following chart shows the property tax levies set by the District each year along with proposed rates for the 2026-27 year.
| Tax Levy | Authorization | Use of Funds | 2026-27 Estimated Rate | Max by Law |
| State Basic | 53F-2-301 | Maintenance & Operations | 0.001352 | Set by Legislature |
| Voted Local | 53F-2-601 | Maintenance & Operations | 0.000693 | 0.001600 |
| Board Local | 53F-2-602 | Maintenance & Operations | 0.001756 | 0.002500 |
| Capital Outlay | 53F-8-401 | Capital Outlay | 0.001558 | 0.003000 |
| Debt Service | 51-5-4 | Debt Service | 0.000634 | Sufficient |
The rate for the State Basic School Levy is set each year by the State Legislature in the legislative session held between January and March. Granite School District has no control over this property tax rate and must levy the tax in order to receive Minimum Basic School Program funding from the State each year. All revenues received from the Basic School Levy result in less state funding to the District, as a the State contribution to the Basic School Program is reduced by funds received through this property tax.
The estimated 2026 property tax bill for a home valued at $565,200 (the estimated average home value in the District) is estimated at:
- State Basic School Levy: $420
- Granite School District Debt Service: $197
- Granite School District (all other levies): $1,246
Maintenance & Operations
The property taxes levied for District maintenance and operations are used to pay for salaries and benefits of District employees, including teachers, principals, paraprofessionals, custodians, and others who provide instructional and other support services in schools.
Capital Outlay & Debt Service
Revenues from the Capital Local Levy are tracked in the Capital Outlay Fund of the District, where they are used for acquiring and improving sites, constructing and remodeling facilities, and procuring equipment necessary for providing educational programs for all students within the District.
Revenues from the Debt Service Levy are used solely for the payment of general obligation bond principal and interest. The funds collected and payments made are tracked separately from all other District funds in the Debt Service Fund.
Employee Resources
- Accounting/Finance Knowledgebase – Budgeting Page
- Contains links to:
- Benefits Calculator
- Budget Transfer/Journal Entry request forms
- Planned Spending program
- Login using your normal District issued Active Directory login (the username/password used to login to your computer)
- Contains links to: