Residents in one of the fastest growing cities in Utah will make their voices heard on several items in the 2025 general election on Tuesday.
In addition to selecting a new mayor and board members for an emerging school district — voters in Eagle Mountain will also decide whether or not to enact a local sales tax dedicated to funding recreational and cultural amenities within the city.
What’s called the recreation, arts and parks tax, or RAP tax, is a 0.1% local sales tax that would collect one cent for every $10 spent within city limits.
Money generated from the tax could be used for “community-enhancing projects” like trails, parks, splash pads, arts programming, youth sports, and local cultural events, city officials said.
If approved, the tax would stay in place for 10 years.
The measure is not intended to affect residents’ property taxes.
Tyler Maffitt, Eagle Mountain’s communications manager, said funds from the tax, if approved, will solely be used for recreation, arts programs, and parks within the city, money that he noted had been coming out of the city’s general fund.
“Having revenue generated through a RAP tax — which is partially supported by visitors to Eagle Mountain city, not just the residents themselves — we can therefore reallocate some of that funding to other needed projects in Eagle Mountain, such as roads and infrastructure, which Eagle Mountain city desperately needs,” he said.
Dozens of cities in Utah have similar programs in place intended to add or enhance cultural events, recreational amenities and educational programs.
In Salt Lake County, funds from the zoo, arts and parks tax, or ZAP, have helped organizations like zoos, art galleries, parks, among other recreational areas thrive.
Financially, in fiscal year 2023, Salt Lake County collected $36.7 million in ZAP tax revenue, according to a 2024 analysis published by the Kem C. Gardner Policy Institute.
If Eagle Mountain voters approve the measure, city officials anticipate “the tax could generate approximately $600,000 in its first year, with future revenues expected to grow in step with the local economy,” a city announcement in July stated.
Debunking misconceptions
When the Eagle Mountain City Council officially approved the measure to go on the ballot back in August, city officials knew residents may have questions about what the tax would actually mean for its communities.
Maffitt said one concern he’s heard from residents is that they fear, if it’s approved, the local sales tax rate could increase over time, which he said is not the case.
“Eagle Mountain city is capped; we’re limited to the 0.1% application of the RAP tax,” he explained.
In July, the city ,in a press release, addressed another misunderstanding — as some residents believed the proposed RAP tax could be used to build a full-scale recreation center.
Eagle Mountain City Manager Benjamin Reeves said at the time that RAP tax dollars could not be used for that purpose.
“A rec center may be something the public and council consider in the future, but it’s not something we’re pursuing now,” he said. “We don’t want to lose the RAP tax over a misunderstanding. It would be a significant loss for our community.”
The city further clarified that building a recreation center would “require significant upfront costs — likely through bonds tied to property taxes — and long-term operational budgets that usually depend on user fees.”
If approved by voters, Eagle Mountain will work to create a RAP tax advisory board, made up of residents, who’ll review funding proposals and make recommendations for potential grant approvals to the City Council.
The City Council would have final say in who or which programs would be awarded allocated funds.
Maffitt said the measure ultimately gives Eagle Mountain residents a voice in the election process to choose how the city supports and enhances its trails, community programs and recreational offerings.
“People experience and use these things every single day, and it’s so important to make sure that these things have the funding that they need to be properly supported, so that Eagle Mountain city can continue to be a great place to live,” he told KSL.com.
A web page was created with detailed information about the proposed sales tax for citizens to learn more about the measure.
The municipal general election is Tuesday, Nov. 4.