Where Utah's Tax Increment Goes — Utah Hive Politics

Words on this map

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Tax incrementTap to flip ↻

The growth in property tax an area produces above its starting value. Tax increment financing sets that growth aside for a district, authority, or project for a set number of years instead of sending all of it to the usual taxing entities.

Taxing entityTap to flip ↻

Any government that charges property tax on your bill: the county, city, school district, and special districts such as fire, water, or mosquito abatement.

PIDTap to flip ↻

Public infrastructure district. A district usually created at a developer's request that can borrow (issue bonds) for roads, water, and sewer. The debt is repaid by property tax or assessments on property inside the district.How PIDs work: PID Mechanism Map →

CRA / RDATap to flip ↻

Community reinvestment agency (formerly redevelopment agency). A city or county agency that draws project areas and uses tax increment, often with other taxing entities' agreement, to pay for redevelopment.

MIDATap to flip ↻

Military Installation Development Authority. A state authority that can create project areas on or near military land, levy certain taxes there, and approve development in place of some local decisions.

UIPATap to flip ↻

Utah Inland Port Authority. A state authority that creates project areas for shipping, logistics, and business development and receives a share of the property tax growth inside them.

Project areaTap to flip ↻

The boundary an authority or agency draws. Its tax and development rules apply only inside that line.

IFDTap to flip ↻

Infrastructure financing district. A special district formed by petition of the property owners to pay for public infrastructure for a development, repaid from property inside the district.

BondTap to flip ↻

Money a district or government borrows up front and repays over years with interest. "Authorized" is the most it may borrow. "Issued" is what it actually borrowed.

Interlocal agreementTap to flip ↻

A contract between two or more governments, for example setting how revenue and services are split between a county and a state authority.

MDATap to flip ↻

Master development agreement. The contract between a government body and a developer that sets what can be built, when, and the money terms.

ReferendumTap to flip ↻

A citizen petition that puts a local government's decision on the ballot so voters can keep it or reverse it.

What "tax increment" means

When land inside a district or project area gains value, the property tax on that increase (the increment) can be set aside for the district, authority, or developer's infrastructure instead of flowing to the usual taxing entities, such as the county, school district, and city. It is set aside for a fixed term, often 20 to 40 years.

Not every pin here uses tax increment. Some districts rely on their own property tax or on assessments, and some items are state loans. Each pin says which.

How this map is sourced

Every figure comes from a public document: a resolution, plan, budget filing, minutes, or an agency's own website. News reports are cited only where noted. Where an agency's own documents disagree with each other, the pin says so instead of choosing one number.

Drafts are labeled as drafts. An unsigned agreement is not an operative contract.

Related maps

MAP 003: Ogden Valley Development zooms in on Nordic Village, Snowbasin's PIDs, and the other Ogden Valley projects.

What's next

This is a starting set of pins, taken from records already reviewed for Hive case files. More pins will be added as records are reviewed, including more county CRAs and RDAs and the rest of the state's data center sites.