Local Politics
  1. Home
  2. US
  3. Utah
  4. Salt Lake City
  5. Issues

Library Tax Increment Interlocal Agreement

At a glance

  • What: Resolution clarifying tax increment allocations between Salt Lake City, Salt Lake City Library, and Community Reinvestment Agency following determination that the Library is not a separate taxing entity.
  • Where it stands: Approved August 18, 2026 by Resolution 15 of 2026, 7-0.
  • Status: Resolved; tax increment allocations clarified and approved.

The proposal

Resolution to amend the interlocal agreement to clarify the intended budget allocations of tax increment between Salt Lake City, the Salt Lake City Library, and the Salt Lake City Community Reinvestment Agency.

Background

The Salt Lake County District Attorney and the Utah State Tax Commission determined that the Salt Lake City Library is not a separate taxing entity from Salt Lake City. As a result, Salt Lake County directed all of the Library's tax increment to the Community Reinvestment Agency for tax years 2024 and 2025.

This resolution amends interlocal agreements to clarify the exclusion of the Salt Lake City Library tax increment in accordance with this determination.

Council remarks

Council Member Puy briefly commented on efforts to resolve the underlying tax increment issue with State and County entities.

Council action

  • Motion (Dan Dugan/Chris Wharton): Adopt Resolution 15 of 2026 amending the interlocal agreements between Salt Lake City and the Salt Lake City Community Reinvestment Agency to clarify the exclusion of the Salt Lake City Library tax increment.
  • Vote: AYE - Alejandro Puy, Victoria Petro, Chris Wharton, Jennifer Napier-Pearce, Erika Carlsen, Dan Dugan, Sarah Young
  • Result: Passed 7-0.

Timeline

  • Briefing: Tuesday, August 18, 2026
  • Set Public Hearing Date: n/a
  • Hold hearing to accept public comment: n/a
  • Council Action: Tuesday, August 18, 2026

Community Reinvestment Agency action (August 18, 2026)

At its meeting earlier that day, the Agency Board took up the matching resolution. Eric Holmes presented amendments to exclude Salt Lake City Public Library tax increment from project-area participation; Jennifer Bruno and Jennifer Huntsman said they were needed to preserve the original intent of the agreements after the change in how the Library's taxing authority was treated. Directors discussed financial and procedural impacts and the approvals needed from other taxing entities. Director Petro left during the item.

Motion: moved by Director Puy, seconded by Director Wharton, to adopt Agency Resolution 17 of 2026 clarifying the exclusion of the Library tax increment in the interlocal agreement amendments. AYE: Puy, Wharton, Napier-Pearce, Carlsen, Dugan. ABSENT: Petro, Young. Passed 5-0.

The Council also received this as a written briefing at its August 18 work session, with no discussion.

Sources

Log

2026-08-18 - Community Reinvestment Agency

Agency Resolution 17 of 2026 adopted 5-0 (Petro left during the item; Young absent).

2026-08-18 - City Council Work Session

Written briefing only; no discussion.

2026-08-18 - City Council Formal Meeting

Resolution 15 of 2026 adopted 7-0 amending interlocal agreements between City and Community Reinvestment Agency to clarify that Salt Lake City Library is not a separate taxing entity. Library tax increment (tax years 2024 and 2025) directed to CRA. Motion moved by Dan Dugan, seconded by Chris Wharton.