Town Budget

Brighton’s town budget is our financial roadmap, reflecting our priorities and how we invest in the community. The budget for fiscal year 2026 (July 1, 2025 through June 30, 2026) is available for review here.

My main takeaways from the current budget numbers are:

Brighton is on solid financial footing: we’re bringing in more money than we spend, we have cash saved for a rainy day and one-off projects.

Tourism-driven economy: the town’s revenue is highly dependent on resort/visitor derived revenue. Any downturn in tourism could significantly impact finances.

Resident contributions are secondary: local sales taxes and fees cover some expenses, but the town is not relying primarily on its residents  for funding. The town property tax rate is zero.

Contributions from the Municipal Services District (MSD) are essential: the town’s relationship with the MSD enables us to receive services more efficiently and cost-effectively than we could provide on our own.

Risk from limited diversification: little revenue from other sources means the town has financial exposure to economic swings, particularly in the event of a snow season drought.

Key Components of the Town Budget

There are five major areas that are helpful to look at when assessing the town budget:

Revenue: where does the town get its money from?
Expenditures: how the town spends its money on day-to-day costs for running the town (typically recurring annual expenses (e.g. salaries, rent, utilities)
Brighton Capital Improvement Fund (CIP): Brighton’s budget for building, upgrading, or repairing long-term public infrastructure. Typically a one-time or multi-year expenditure (e.g. trails, utilities, property acquisition, facilities, infrastructure projects):
Public Treasurer’s Investment Fund (PTIF): this is where the town parks its public funds until they’re needed
Municipal Services District (MSD): MSD is a government entity that provides essential services to Brighton and other member communities within Salt Lake County. Essentially, it acts as a regional service provider, allowing small towns to receive services more efficiently and cost-effectively than they could on their own.

Revenue

Revenues are the sources of money that fund the town. The following are the revenue sources in the 2026 Final Budget ranked from highest to lowest:

#1: Non-Allocatable Resort Communities Sales: $1,440,000
Sales tax collected in resort areas that’s distributed by the state but not tied to specific local allocations

#2: Interlocal Revenue (Contributions from GF MSD): $856,050
Funding transferred from the Greater Salt Lake Municipal Services District to support Brighton’s operations

#3: Sales Tax 1% Local Option: $714,000
A voter-approved 1% sales tax that Brighton collects directly for general municipal use

#4: Non-Allocatable TRT: $153,000
Transient Room Tax revenue from lodging that’s pooled and redistributed by the state without direct local earmarks

#5: SB 136 Sales Tax: $71,500
A specialized sales tax authorized by Senate Bill 136 to fund transportation and transit-related projects

#6: Building Permit: $55,000
Fees paid by property owners for construction, renovation, or development approvals

#7: Business Licenses: $45,000        
Annual fees collected from businesses operating within Brighton for regulatory compliance

#8 (tied): Parking Violators: $30,000
Fines issued for illegal or non-compliant parking within town limits

#8 (tied): Planning Services: $30,000
Fees charged for land use reviews, zoning applications, and development consultations

#9: B&C Road Fund Allotment: $16,000
State-distributed fuel tax revenue earmarked for local road maintenance and improvements

#10 (tied): Alcohol Tax: $5,000
A portion of state-collected alcohol sales tax returned to Brighton for public safety and health programs

#10 (tied): Interest Earnings: $5,000
Income generated from Brighton’s cash reserves held in PTIF and other interest-bearing accounts

#11: Justice Court Fine/Forfeitures: $3,000
Revenue from fines, penalties, and forfeitures imposed by Brighton’s local court

Engineering Services: $0
Fees for technical reviews, inspections, and infrastructure planning provided by town engineers

America Rescue Act: $0
Federal stimulus funds allocated to Brighton for pandemic recovery and infrastructure investment

Other Revenue: $0
Miscellaneous income from sources not categorized elsewhere, such as donations, reimbursements, or one-time grants

TOTAL REVENUE FY 2026: $3,423,550

Nearly every dollar Brighton collects is touched by tourism. Brighton’s budget is fundamentally dependent on its tourism economy.

Back to top

Expenditures

Expenditures are the costs a town incurs to operate and provide services. The following are the planned expenditures in the 2026 Final Budget, ranked from highest to lowest:

#1: Interlocal to MSD (Transfer to MSD): $969,500
Payments made to the Municipal Services District (MSD) for shared services

#2: Wages: $169,200
Salaries paid to town employees

#3: Contracted Services: $120,000
Payments to outside contractors for services the town doesn’t provide in-house

#4: Contributions Special Events: $112,000
Town funding or sponsoring community events, festivals, or grants to local organizations

#5: Water Meter Incentive Program: $80,000
Financial incentives to water companies for installing water meters

#6: Attorney-Civil: $67,000  
Legal fees for civil matters, including contracts, property disputes, or regulatory compliance

#7: USFS Ranger (CCF) – (Brighton Funds): $60,000
Payment supporting a U.S. Forest Service ranger assigned to the area (likely focused on fire prevention, land management, or safety)

#8: Lease to Locals Grant Program: $54,000
The purpose of this program is to provide a financial incentive for existing Short-Term Rentals (STRs) to switch to a long-term rental for employees who work in Brighton

#9: Professional and Technical: $50,000
Payments for specialized services such as engineering, planning, technical studies, or consultants

#10: Subscriptions/ Memberships: $43,000
Fees for professional memberships, software subscriptions, industry publications, or associations

#11 (tied): UFA Emergency Management: $30,000
Contributions to Unified Fire Authority (UFA) for emergency management coordination and support

#11 (tied): UFA Fuel Reduction-Urban Interface Fire Prevention: $30,000
Funding for fire prevention efforts, such as clearing brush, controlled burns, or homeowner education in wildfire-prone areas

#12: Employee Benefits: $28,000
Health insurance, retirement, or other employee-related benefits

#13: Rent: $11,500
Payment for office space, storage, or other leased facilities

#14: Social Security Tax: $8,000
Employer portion of Social Security payroll taxes for town employees

#15: Web Page Development/Maintenance: $5,800
Costs to create, update, and maintain the town’s website

#16: Insurance: $5,500
Liability, property, or other town insurance premiums

#17 (tied): Budget and Auditing: $5,000
Fees for preparing the town budget and auditing financial records

#17 (tied): Alcohol Tax Transfer to UPD: $5,000
Portion of alcohol tax revenues sent to the local police department or Utah Police Department (UPD) for enforcement

#18: SLCo Recorder Services: $3,850
Fees paid to Salt Lake County for recording deeds, licenses, or other official documents

#19: Workers Comp Insurance: $3,500
Insurance covering town employees in case of workplace injuries

#20 (tied): Printing/Publications/Advertising: $3,000
Costs to produce newsletters, flyers, public notices, or promotional materials

#20 (tied): Equipment/Computer Purchases: $3,000
Purchase of computers or office equipment

#20 (tied): Computer Equipment/Software: $3,000
Additional IT purchases, including software licenses or upgrades

#21: Software/Streaming: $2,500
Ongoing subscription fees for software platforms or streaming services

#22 (tied): Medicare: $2,000
Employer portion of Medicare payroll taxes for employees

#22 (tied): Office Expense and Supplies: $2,000
Pens, paper, office furniture, and other general office supplies

#22 (tied): Training and Seminars: $2,000
Costs for staff professional development, workshops, or continuing education

#22 (tied): Payroll Processing ex.: $2,000
Fees to process payroll, possibly through a third-party service

#22 (tied): Internet Connections: $2,000
Town-wide internet services for offices, operations, and public Wi-Fi

#23: Cell phone and Telephone: $1,300
Town-issued mobile phones, landlines, or associated communication costs

#24: Travel Mileage: $1,200
Reimbursement for town employee travel related to town business

#25: Awards. Promotional & Meals: $500
Small amounts for employee recognition, marketing events, or meals during town events

#26: Postage: $200
Mailing costs for notices, invoices, or official correspondence

Attorney-Land Use: $0
No budgeted funds for legal matters specific to land use this year

America Rescue Act: $0
No allocated funds from the federal ARPA program

Utilities: $0
No funds budgeted for utilities (electric, water, gas), possibly included elsewhere or waived

Total Expenditures FY 2026: $1,885,550

Capital and Reserve Funds
These items represent how Brighton’s budget handles savings and long-term projects (rather than day-to-day spending).  These expenditures are a crucial part of financial planning because they show that Brighton is not just spending its money as it comes in but is also saving for the future and preparing for large, one-time expenses.

Transfer to Capital Fund (Brighton CIP): $1,750,000
This is a transfer of money into a Capital Improvement Plan (CIP) fund. This money is for Brighton’s own capital projects, like building a new community center, repaving major roads, or upgrading infrastructure.

Contribution to Fund Balance MSD (Ending): $820,000
This is a direct deposit into a savings account for the Municipal Services District (MSD). The “ending” part of the name means this is the amount remaining at the end of the budget cycle. This represents the portion of funds that will remain in or be added to the MSD fund at the end of the fiscal year.

Contribution to Fund Balance Brighton (Ending): -$157,000
This is a deposit into Brighton’s own General Fund Balance. It’s a way to build up the town’s reserve funds, which can be used to cover unexpected expenses or fund future projects without raising taxes. A negative value for “Contribution to Fund Balance” means that instead of adding money to its savings, the town is taking money out of its reserve fund.

Total Fund Balance (Ending No MSD): $1,547,374
This line item shows the final, combined amount of all of Brighton’s own savings and reserve funds at the end of the budget period. The “No MSD” part clarifies that this total does not include the money held in the Municipal Services District’s fund, providing a picture of the town’s independent financial health.

Back to top

Brighton Capital Improvement Fund (CIP)

The Capital Improvement Fund (CIP) is Brighton’s budget for building, upgrading, or repairing long-term public infrastructure. Typically a one-time or multi-year expenditure (e.g. trails, utilities, property acquisition, facilities, infrastructure projects).

Brighton Capital Improvement Fund – CIP 2026 Final Budget July 1 – June 30
REVENUES FY 2026
Transfer from General Fund: $1,750,000
Transfer from MSD Funds: $105,000
Carry Forward Unallocated: –
Other Rev.: –
Grant Rev.: –
CIP Balance: –
Interest Earnings: –
Total Revenues, $1,855,000

EXPENDITURES FY 2026
Trails Master Plan: –
Trail Improvements: –
Utility Improvement: $105,000
Property Acquisition: –
Facility Improvements: –
Infrastructure Improvement Projects: $1,750,000
Wayfinding and Signage: –
Asset Management: –
Total Expenditures: $1,855,000
Unallocated or Capital Carry Forward 2026: $0

In fiscal year 2025 the total expenditures from CIP was $5,130,000, with $4,050,000 going to infrastructure improvement programs, and the rest going to trails and facility improvements, property acquisition, wayfinding and signage, and trail master plan.

Brighton’s 2026 CIP budget represents a 64% decrease in capital spending from the previous year, dropping from $5.13M in 2025 to $1.86M.

Back to top

Public Treasurer’s Investment Fund (PTIF)

The Public Treasurer’s Investment Fund (PTIF) is where the town invests its public funds until they are needed. The PTIF is managed by the Utah State Treasurer, with a primary focus on safety and liquidity.

As of August 2025, Brighton has a balance of $6.63 million in its PTIF, earning an annual interest rate of approximately 4.46%, consistent with short-term market rates in 2025.

What This Means:
Strong Financial Position: The fund’s $6.63 million balance is nearly double Brighton’s total annual revenue. This provides us with a high degree of financial stability and flexibility to handle unanticipated expenses, funding gaps, emergencies, or future capital projects.

Passive Income for Brighton: The annual interest on this balance generates around $295,000 in passive income for the town. This is the equivalent of approximately $650 for every one of Brighton’s 455 residents.

Back to top

Municipal Services District (MSD) budget

The Municipal Services District (MSD) receives most of its funding from its five metro townships, the Town of Brighton, and from Salt Lake County for the unincorporated area of the county:
Town of Brighton
Copperton Metro Township
Emigration Canyon Metro Township
Kearns Metro Township
Magna Metro Township
White City Metro Township
Unincorporated Salt Lake County

MSD FY2026 Budget

MSD Services to Brighton:
Planning & Land Use: the MSD assists with writing land use ordinances, creating general plans, conducting data analysis, and evaluating policy impacts.

Grant Writing & Administration: the MSD provides support in securing and managing grants for community projects, such as the Brighton Neighborhood Nodes Plan.

Community Engagement: staff facilitates community outreach and engagement, gathering input from residents for planning initiatives.

Technical & Data Support: the MSD offers technical assistance, data collection, and analysis to inform community management policies and programs.

Code Enforcement: the MSD’s planning and development department manages code enforcement services, including building inspection and the enforcement of local ordinances.

Stormwater & Flood Control: the MSD handles stormwater permitting, drainage, and compliance with national and state regulations.

Brighton’s partnership with the MSD delivers a wide range of municipal services more efficiently and cost-effectively than the town could provide on its own. The tradeoff is less local autonomy, but the overall arrangement remains highly favorable. Looking ahead, three issues to keep an eye on include:

Cost trends: are Brighton’s contributions rising faster than the value of services received?
Service quality: are residents satisfied with MSD services?
Equity across partners: is Brighton’s financial share proportionate to its size, needs, and actual service usage?

Back to top

What’s your take on the budget? Please let me know.