UTAH DATA BOOK - Utah State Legislature - Utah.gov

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Feb 7, 2012 - Colorado. Utah. Wyoming. Nevada. US .... Number of Children Enrolled in Public Schools per 100 Working Age
Michael E. Christensen Director

UTAH DATA BOOK

John L. Fellows General Counsel

Prepared for the Utah State Legislature

February 2012

Utah State Capitol Complex House Building, Suite W210 PO Box 145210 Salt Lake City, Utah 84114-5210 Phone (801) 538-1032 Fax (801) 538-1712 www.le.utah.gov

February 7, 2012

Michael E. Christensen Director John L. Fellows General Counsel

Dear Legislator: Good decisions are based on good information. This book contains information, in graphic form, that touches on many important issues facing Utah. Some of this information you probably know. Some may surprise you. In any event, we hope that it helps you stay informed and up to date. It is our intention to keep these pages current and as new data are received, we will provide new charts and graphs. If you find these charts helpful, you may want to have a CD of them. They may provide the support and background you need to help your constituents better understand Utah's critical issues. We can provide you a CD upon request. Also, if there is other information you would like us to prepare graphically for you, give us a call and we will try to accommodate you. John Adams, second President of the United States, said that facts are "stubborn things." Though facts may be stubborn, we hope they help you have a better understanding of Utah's critical issues. Sincerely,

Michael E. Christensen Director

Utah State Capitol Complex House Building, Suite W210 PO Box 145210 Salt Lake City, Utah 84114-5210 Phone (801) 538-1032 Fax (801) 538-1712 www.le.utah.gov

Table of Contents Section I:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Budget Section II: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Crime Section III:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Economy Section IV:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Education Section V: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Environment Section VI: .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Growth Section VII: . . . . . . . . . . . . . . . . . . . . . . . . Health and Human Services Section VIII: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxes Section IX: .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transportation Section X: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix

Information in this Section provided by the Office of the Legislative Fiscal Analyst

State of Utah Appropriations History

Total Appropriations by Revenue Source, FY 2012

Total Appropriations by Area, FY 2012

General and Education Fund Appropriations by Area, FY 2012

Rainy Day Fund Status

Property Crime Rates 1990‐2010 Utah and United States Per 100,000 Population 7000 Utah

6000

United States

5000 4000 3000 2000 1000

Utah Property Crime Rates 1990 – 2010 Per 100,000 Population Motor Vehicle Theft Theft

7,000

Burglary

6,000 5,000 4,000 3,000 2,000 1,000 2010

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

1998

1997

1996

1995

1994

1993

1992

1991

1990

0

2010

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

1998

1997

1996

1995

1994

1993

1992

1991

1990

0

United States Property Crime Rates 1990 – 2010 Per 100,000 Population Motor Vehicle Theft Theft Burglary

7,000 6,000 5,000 4,000 3,000 2,000 1,000

2010

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

1998

1997

1996

1995

1994

1993

1992

1991

1990

0

Violent Crime Rates 1990‐2010 Utah and United States Per 100,000 Population 800 700

Utah

United States

600 500 400 300 200

2010

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

1998

1997

1996

1995

1994

1993

1992

1991

1990

100 0

United States Violent Crime Rate 1990 – 2010 Per 100,000 Population Murder Robbery Rape Aggravated Assault

800 700 600 500 400 300 200 100

2010

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

1998

1997

1996

1995

1994

1993

1992

1991

1990

0

Utah Violent Crime Rate 1990 – 2010 Per 100,000 Population 800

Murder Robbery Rape Aggravated Assault

700 600 500 400 300 200 100

2010

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

1998

1997

1996

1995

1994

1993

1992

1991

1990

0

Incarceration Rates (per 100,000 U.S. Residents), 2009

Crime Rates: Utah and Western States Number of Crimes  Per 100,000 Population, 2010 NM 589 WA 314 AZ 408 HI 263 AK 639 NV 661 UT 213 OR 252 CA 441 C0 321 MT 272 WY 196 ID 221 0

4,355 3,435 3,998 3,707 3,965 3,534 3,936 3,314 3,758 2,853 3,579 2,775 3,488 3,180 3,222 3,013 3,204 2,636 3,004 2,684 2,866 2,544 2,462 2,718 1,996 2,217

1000

2000 Violent Crime

3000 Property Crime

4000

5000

Crime Rates: Utah and Comparable States With Population between 1.6 and 3.7 Million Number of Crimes  Per 100,000 Population, 2010 Population  Millions

AR NM 3.7 OK 2.7 KS 2.9 NV 2.7 UT 3.0 MS 1.8 NE 1.9 WV 3.6 IA 3.0 CT 1.6 ID

4,354 3,559 3,435 4,291 3,416 4,075 3,758 3,120 3,608 2,775 3,488 3,180 3,235 2,985 3,043 2,673 2,823 2,240 2,635 2,243 2,588 2,193 1,996 2,217

505 589 480 369 661 213 270 280 315 274 281 221

2.1 2.1

0

500

1000

1500

2000

Violent Crime

2500

3000

3500

4000

Property Crime

Average Utah Daily Prison Population 1982 through 2011

4500

Incarceration Rates In Utah Prisons and Jails Compared to U.S. and Western States Per 100,000 Population  1982 through 2009

Share of Gross State Product by Sector 1997 vs.  2010 Professional and Business Services Trade, Transportation, Utilities Government Manufacturing Financial Activities

2010

Education & Health Services

1997

Other Services Construction Information Leisure & Hospitality Natural Resources & Mining

0%

5%

10%

15%

20%

25%

Construction Values 1970 to 2011 $8,000 $7,000

$5,000 $4,000 $3,000 $2,000

Residential

Nonresidential

Renovations

Total

2010

2008

2006

2004

2002

2000

1998

1996

1994

1992

1990

1988

1986

1984

1982

1980

1978

1976

1974

$0

1972

$1,000 1970

Millions of Dollars

$6,000

Utah Employment by Industry Sector  December 2011 Natural Resources &  Mining,  11 

Information,  29 

Trade, Transportation,  Utilities,  236 

Financial Activities,  71  Manufacturing,  111  Professional & Business  Services,  154 

Construction,  68 

Government (Local),  117  Education & Health  Services,  161  Government (State),  66  Leisure & Hospitality,  105 

Government (Federal),  36 

Sector,  # jobs in thousands, % of non‐ag jobs

Utah and US Unemployment Rates Jan 1976 to Dec 2011 12 10 8

Utah US

6 4

0

1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

2

0%

2009

2007

2005

2003

2001

1999

1997

1995

1993

1991

1989

86%

84%

85%

86%

80%

82%

82%

84%

84%

83%

60%

40%

20% 80%

79%

79%

81%

80%

81%

79%

80%

82%

82%

81%

81%

81%

82%

81%

81%

80%

79%

78%

78%

77%

76%

76%

78%

80%

1987

1985

1983

1981

1979

1977

1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

‐2%

85%

84%

0%

1975

Utah Non‐Agricultural Employment Growth Rate Year‐Over Change by Month January 1972 to December 2011

10%

8%

6%

4%

2%

‐4%

‐6%

‐8%

Utah Per‐Capita Personal Income

Utah Per Capita Personal Income as a Percent of US

1975 to 2010

100%

Median Household Income as % of US Mountain States 3‐Year Average, 2008‐2010

New Mexico

85%

Montana

86%

Idaho

90%

Arizona

96%

US

100%

Nevada

105%

Wyoming

107%

Utah

108%

Colorado 50%

109% 60%

70%

80%

90%

100%

110%

120%

130%

0 Maryland New Jersey Alaska Connecticut Hawaii Massachusetts New Hampshire Virginia California Delaware Minnesota Washington Colorado Utah New York Illinois Wyoming Nevada Rhode Island Vermont Wisconsin Pennsylvania Kansas Texas Iowa Arizona Nebraska Oregon Georgia North Dakota Michigan Ohio Indiana Florida Maine Idaho Missouri South Dakota North Carolina Montana New Mexico South Carolina Louisana Tenessee Oklahoma Alabama Kentucky Arkansas West Virginia Mississippi

Median Household Income by State 2008‐2010 Average

80000

70000

60000

50000

40000

30000

20000

10000

0.0%

‐2.0%

‐4.0%

‐6.0%

‐8.0%

‐10.0%

‐12.0% Michigan Florida Indiana Rhode Island Nevada Georgia Ohio New Hampshire Arizona Minnesota Connecticut Wisconsin Illinois South Carolina North Carolina Kentucky Tenessee California Colorado Maine Idaho Oregon Arkansas Delaware Missouri Utah New York Montana New Jersey Virginia Maryland Massachusetts Washington Nebraska Pennsylvania Vermont Alabama South Dakota New Mexico Kansas Mississippi Texas Hawaii Oklahoma West Virginia Iowa Louisana Alaska North Dakota Wyoming

Percentage Change in Median Household  Income by State 2007 vs. 2010 

6.0%

4.0%

2.0%

Utah Public Education Enrollment Actual and Projected Enrollment, 1990 ‐ 2020  800,000  700,000  600,000 711,270 

Enrollment

 500,000 576,335 

 400,000  300,000  200,000  100,000  ‐

Actual Enrollment

Projected Enrollment

Total Spending Per Pupil Utah School Districts Actual and Inflation Adjusted Dollars, FY 1998 – FY 2008 $9,000 $7,793

$8,000 $7,000

$5,900 

$6,000 $5,000

$4,817

$4,000 $3,000 $2,000 $1,000 $0 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Actual

Inflation Adjusted

Current Spending per Pupil (Excludes Capital & Debt Service Expenditures) Utah School Districts Actual and Inflation Adjusted Dollars, FY 1998 – FY 2008 $7,000 $5,765

$6,000 $5,000 $4,000

$4,365 

$3,930

$3,000 $2,000 $1,000 $0 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Actual

Inflation Adjusted

Total Expenditures of School Districts as a Percent of Personal Income Utah Compared to Highest and Lowest States, 2008 South Dakota Tennessee Idaho Hawaii Colorado Washington U.S. Average Utah New York Georgia Vermont Wyoming Alaska

4.99% 5.12%

0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00%

School Districts’ Total Spending per Pupil Utah Compared to Highest and Lowest States, FY 2008

New York New Jersey Wyoming Alaska Connecticut U.S.  Average Mississippi Oklahoma Tennessee Utah Idaho

$12,257 

$7,793  $0

$5,000

$10,000

$15,000

$20,000

$25,000

School Districts’ Current Spending per Pupil (Excludes Capital and Debt Service Expenditures) Utah Compared to Highest and Lowest States, FY 2008 New York New Jersey Alaska Vermont Connecticut U.S. Average

$10,259 

Tennessee Oklahoma Arizona Idaho Utah

$5,765  $0

$5,000

$10,000

$15,000

$20,000

Utah Public Higher Education Enrollment Fall Headcount (3rd Week), 1994‐2011 200,000 180,000 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 0

174,013 126,379

Fall Headcount (3rd Week)

Higher Education State Effort ‐ 2008 State & Local Government Support for Higher Education  General Operating Expenses per $1,000 of Personal Income Utah Compared to 5 Highest and 5 Lowest States New Mexico Wyoming North Carolina Mississippi Alabama Utah Nation Rhode Island Massachusetts Vermont Colorado New Hampshire $0.00

$18.11 $14.28 $12.67 $12.61 $12.51 $9.79 $7.40

Utah rank = 13

$4.44 $4.05 $3.76 $3.76 $2.43 $5.00

$10.00

$15.00

$20.00

Higher Education State Effort ‐ 2008 State & Local Government Support for Higher Education  General Operating Expenses Per Capita ($) Utah Compared to 5 Highest and 5 Lowest states Wyoming New Mexico Alaska North Carolina Hawaii Utah Nation Pennsylvania Rhode Island Colorado Vermont New Hampshire

$709.92 $581.22 $437.05 $436.24 $430.28 $296.49 $293.87

Utah rank = 28

$185.12 $182.08 $159.33 $146.15 $104.00 $0

$100

$200

$300

$400

$500

$600

$700

$800

Utah Public Education Enrollment vs.  Working Age Population Actual and Projected Enrollment and Population, 1980‐2020  2,500,000  2,000,000  1,500,000  1,000,000  500,000  ‐

Public Education Enrollment

Working Age Population

Projected Education Enrollment

Projected Working  Age Population

Utah Public Education Dependency Ratio Number of Children Enrolled in Public Schools  per 100 Working Age Adults, Age 18‐64 Actual and Projected, 1980‐2020 50.00 45.00 40.00 35.00 30.00 25.00 20.00 15.00 10.00 5.00 0.00

Public Education  Dependency Ratio

Projected Public  Education Dependency  Ratio

Utah Summary of State Air Emissions Total Tons Emitted, 2008: 2,055,892

Sulfur Dioxide  (SOx) 2% Carbon  Monoxide (CO)  41%

Particulate  Matter (PM10)  5% Particulate  Matter (PM2.5)  1% Nitrogen  Oxides (NOx) 9%

Volatile Organic  Compounds  (VOC) 42%

Urban Air Pollution Number of Days with Very Poor Air Quality

Days* with Air Quality Index > 100

Salt Lake, Cache, and Utah County Areas 50 40 30 20 10 0 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Salt Lake Co.

Cache Co.

Utah Co.

* Days with monitored values above the level of the current National Ambient Air Quality Standards  (PM2.5 standard revised in 2006, Ozone standard revised in 2008) 2011 data is preliminary

Utah Total Population 1900 to 2060 2010 Census Population: 2,763,885 7,000,000 6,000,000

Actual Population

5,000,000

Projected Population

4,000,000 3,000,000 2,000,000 1,000,000

Utah The 3rd

Fastest Growing State from 2000 to 2010

2060p

2050p

2040p

2030p

2020p

2010

2000

1990

1980

1970

1960

1950

1940

1930

1920

1910

1900

-

Utah The 13th Greatest Numeric Change from 2000 to 2010

Components of Utah Population Change 1941 to 2009 100,000

60,000

Net Migration Natural Growth

40,000 20,000 0 -20,000 -40,000 -60,000

1941 1943 1945 1947 1949 1951 1953 1955 1957 1959 1961 1963 1965 1967 1969 1971 1973 1975 1977 1979 1981 1983 1985 1987 1989 1991 1993 1995 1997 1999 2001 2003 2005 2007 2009

Population Change (#)

80,000

Total Fertility, Utah and United States 1960 to 2005 5

4

3

2

1

0 1960

1965

1970

1975

Utah

1980

1985

1990

1995

U.S.

Replacement Level

2000

2005

Utah Population by County 2010 Salt Lake Utah Davis Weber Washington Cache Tooele Box Elder Iron Summit Uintah Sanpete Wasatch Carbon Sevier Duchesne San Juan Millard Emery Juab Morgan Grand Kane Beaver Garfield Wayne Rich Piute Daggett

75% of population in 4 largest counties

0

100 200 300 400 500 600 700 800 900 1,000 1,100 Thousands

Projected Population Growth by County 2010 to 2030 0

50

100

150

200

250

300

Thousands 350 400

Salt Lake Utah Washington Weber Davis Cache Tooele Summit Iron Wasatch Box Elder Morgan Uintah Sanpete Juab Carbon Beaver Millard Duchesne Sevier Kane Emery Grand Garfield San Juan Wayne Rich Piute Daggett

Growth in Population  School Age and Age 65 & Older 2000 to 2030 65 and Over 

School‐Age 900,000

24,000

900,000

24,000

800,000

21,000

800,000

21,000

700,000

18,000

700,000

18,000

600,000

15,000

600,000

15,000

500,000

500,000

12,000

12,000

400,000

400,000 9,000

300,000

9,000

300,000

200,000

6,000

200,000

6,000

100,000

3,000

100,000

3,000

0

2000

2005

2010

School-Age Population (L)

2015

2020

2025

2030

Increase in School-Age Population (R)

0

2000 2005 2010 2015 2020

Population Age 65 & Older (L)

2025

2030

Increase in Population Age 65 & Older (R)

Dependency Ratios

Utah

United States

65+ 5 to 17 0 to 4

90 80

80

16

70

70 14

60

65+ 5 to 17 0 to 4

90

14

19

23

33

27

35 60

50

20

50 48

40 30

35

36

33

34

33

34

20

30 20

20

10

18

16

16

14

14

14

14

14

0

37

38

41

27

21

20

40 38

35

10

12

30

27

28

29

29

29

30

11

11

11

12

12

12

12

0 1990 2000 2010 2020 2030 2040 2050 2060

1990 2000 2010 2020 2030 2040 2050 2060

Utah’s Changing Racial/Ethnic Makeup Minority % of Total Population, 1850‐2050

50%

Utah US

40% 30% 20% 10%

2050p

2040p

2030p

2010

2020p

2000

1990

1980

1970

1960

1950

1940

1930

1920

1910

1900

1890

1880

1870

1860

0% 1850

Racial / Ethnic Minority as % of Total Population

60%

Death Rates Utah and U.S.  (All Causes) 1,000

939

Deaths per 100,000 Population

900 800

801

906 795

914 787

894

871

869

795

782

845

781

801 742

778

813

810 737

708

793 675

700 600 500 400 300 200 100 0 1990

1992

1994

1996

1998

2000 Utah

2002

2004

2006

2008

2010

U.S.

Leading Causes of Death Utah (2006–2010) Heart Disease

104

Malignant Neoplasms

94

Unintentional Injuries

29

Cerebrovascular Disease

26

Chronic Lower Respiratory Disease

22

Diabetes Mellitus

18

Intentional Self Harm (Suicide)

15

Alzheimer's Disease

14

Influenza and Pneumonia

12

Nephritis, Nephrotic Syn., Nephrosis

8

0

20

40

60

80

Deaths per 100,000 Population

100

120

Vaccination Rate Children Receiving Recommended Vaccines (Ages 19‒35 Months) 100% 90% 80% 70%

70%

76%

76%

73%

78% 77%

74%

77%

77% 76% 70% 70%

68%

68%

71%

75%

60% 50% 40% 30% 20% 10% 0% 2003

2004

2005

2006 Utah

2007

2008

2009

2010

U.S.

Utahns Without Health Insurance (At Any Given Time During the Year)

14% 11.6%

12%

11.9%

10.2%

10%

10.6%

10.7%

2007

2008

11.2% 10.6%

9.1%

8.7%

8% 6% 4% 2%

Data Not Available

0% 2001

2002

2003

2004

2005

2006

2009

2010

Poverty Rocky Mountain States and U.S., 2010 Persons Below Federal Poverty Level in Past 12 Months 25% 20.4%

20% 17.4% 14.6%

15%

13.2%

14.9%

15.3%

15.7%

Nevada

U.S.

Idaho

13.4%

11.2%

10%

5%

0% Wyoming

Utah

Colorado Montana

Arizona

New Mexico

Temporary Assistance for Needy Families (TANF) (Utah Households, Monthly Average) 12,000 10,000

9,695

9,773

9,047 8,559

8,000

7,454 6860 6,277

6,004

6,000

5,402

4,000 2,000 0 2003

2004

2005

2006

2007 Fiscal Year

2008

2009

2010

2011

Child Abuse and Neglect Utah Children, FY 11

40,000

36,562

35,000 30,000

26,767

25,000 20,000 15,000

11,543

10,000 5,000

1,953

0 Children for whom Children with referrals Children with Children entering foster referrals of abuse or for whom investigations investigations resulting care neglect have been made have been conducted in a "supported" finding of abuse or neglect

Overview

Utah’s Major State and Local Taxes: Income, Property, and Sales & Use, and  Other FY 2011

State and Local Sales & Use,  Individual Income, and Property Tax Revenues Billions

FY 1970 to 2011 $3.0

$2.5

Individual Income Sales and Use ‐ State and Local Property

$2.0

$1.5

$1.0

$0.5

2010

2005

2000

1995

1990

1985

1980

1975

1970

$0.0

Real Per‐Capita State and Local Sales & Use,  Individual Income, and Property Tax Revenues FY 1970 to 2011 $1,400

Individual Income Sales and Use ‐ State and Local Property

$1,200 $1,000 $800 $600 $400 $200

2010

2005

2000

1995

1990

1985

1980

1975

1970

$0

Utah’s Individual  Income Tax System

Distribution of Returns, AGI, and Utah Tax Tax Year 2009

less than $40K $40‐80K $80‐125K $125‐250K $250K‐$1M $1M+

% of Returns 56% 27% 12% 5% 1.1% 0.1% 100%

% of AGI 16% 31% 23% 16% 9% 5% 100%

% of Tax 9% 28% 26% 19% 12% 6% 100%

Individual Income Taxes by AGI Class Tax Year 2009 Full Year Residents

AGI

Returns

0‐40K, 56%

1M+, 0.1%

40‐80K,  27%

80‐125K,  12% 125‐250K,  5% 250K‐1M,  1.1%

40‐80K,  31%

1M+,  4.9%

0‐40K,  16%

Tax 80‐125K,  26%

80‐125K,  23% 125‐ 250K,  16%

125‐ 250K,  19%

40‐80K,  28%

250K‐1M,  9%

Corporate Franchise & Income Tax

0‐40K, 1M+,  9% 5.9%

250K‐1M,  12%

Corporate Franchise & Income Tax Revenues

Millions

FY 1970 to FY 2011 $450 $400 $350 $300 $250 $200 $150 $100 $50 $0 1970

1975

1980

1985

1990

1995

2000

2005

2010

Corporate Franchise & Income Tax Revenue by Utah Net Taxable Income, Tax Year 2009

Corporate Franchise & Income Tax Revenue by % of Business in Utah, Tax Year 2009

Sales & Use Taxes

The Sales and Use Tax: Where Does the Money Go? FY 2011

Total State and Local Sales & Use Tax Revenue: $2.58 billion

Sales & Use Tax Base Gross Taxable Sales as a % of Utah Personal Income & GDP 80% 70%

Sales Tax Base as % of Utah Personal Income Sales Tax Base as % of Utah GDP

60% 50% 40% 30% 20% 10% 0% 1960 1965 1970 1975 1980 1985 1990 1995 2000 2005 2010

Over the long  term, the sales  and use tax base  is gradually  declining relative  to the economy  as a whole

Property Tax

Property Taxes: Where Does the Money Come From? 2010 Tax Year

Total Property Taxes Charged: $2.58 Billion

Property Taxes Where Does the Money Go? 2010 Tax Year

School Basic Levy History $300,000,000

0.005000 Basic Levy Revenue Basic Levy Rate

0.004500

$250,000,000

0.003500 0.003000 $150,000,000

0.002500 0.002000

$100,000,000 0.001500 0.001000 $50,000,000 0.000500 $0

Year

2010

2009

2011e

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

1998

1997

1996

1995

1994

1993

1992

1991

1990

1989

1988

1987

1986

1985

1984

1983

1982

1981

0.000000

Basic Levy Rate

$200,000,000

1980

Basic Levy Revenue

0.004000

Effective Property Tax Rates Primary Residential Property and All Property 1995 – 2010 Tax Years Primary Residential

1.0

Statewide ‐ All Property

0.8 0.6 0.4 0.2

Motor and Special Fuel Taxes

2010

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

1998

1997

1996

0.0

1995

Effective Tax Rate (Percent)

1.2

Motor Fuel Tax

• Motor Fuel = gasoline and gasohol • Rate: 24.5 cents per gallon (cpg) • Last rate change was a 5.5 cpg increase in 1997

Fiscal Year

Revenue

Year Over Year Growth

Revenue per 1¢ of rate

2011

$252.5M

3.8%

$10.3M

2010

$243.3M

3.3%

$9.9M

2009

$235.5M

-3.8%

$9.6M

2008

$244.7M

-3.9%

$10.0M

Special Fuel Tax • Special Fuel = any fuel used to operate a vehicle on  public highways other than aviation and motor fuels  including diesel fuel • Rate: 24.5 cpg • Last rate change was a 5.5 cpg increase in 1997 Year Over Revenue per Year Growth 1¢ of rate

Fiscal Year

Revenue

2011

$102.6M

8.2%

$4.2M

2010

$94.8M

-6.5%

$3.9M

2009

$101.4M

-13.3%

$4.1M

2008

$116.9M

5.2%

$4.8M

Combined Federal, State, and Local Motor Fuel Tax Rates January 1, 2012

Combined Federal, State, and Local Motor Fuel Tax Rates January 1, 2012

$200

$150

$100

$50

$0

1976 $50 1977 $53 1978 $56 1979 $71 1980 $71 1981 $67 $80 1982 $81 1983 $83 1984 $107 1985 $112 1986 $121 1987 $157 1988 $161 1989 $162 1990 $168 1991 $170 1992 $177 1993 $187 1994 $196 1995 $207 1996 $215 1997 $290 1998 $298 1999 $314 2000 $310 2001 $322 2002 $321 2003 $326 2004 $335 2005 $342 2006 $366 2007 $362 2008 $337 2009 $338 2010 $355 2011

Millions

1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

Millions

Motor and Special Fuel Taxes Revenue FY 1976 to 2011

$300

$250

$200

$150

$100

$50

$0

Motor Fuel Tax

Indicates a tax rate increase.

Special Fuel Tax

Combined Motor and Special Fuel

FY 1976 to FY 2011

Tax Revenue

$400

$350

$300

$250

Utah’s State and Local  Tax Burden: How Does It Compare? FY 2008‐2009

State and Local Taxes as a Percent of Personal Income FY 2008 ‐ 2009 25% 20% 15% 10% 5% 0%

Utah ranks 32nd highest

State and Local Taxes as a Percent of Personal Income Utah: FY 1993 to FY 2009 35 32

20

20 13

15

15

9.82%

10.71%

2005

2009

10.49%

2004

10.57%

10.17%

2002

2008

11.12%

2000

10.90%

11.10%

1999

2007

11.16%

1998

11.02%

10.90%

1997

Taxes as a percent Of Personal Income

2006

10.89%

1996

11.04%

1995

10 11.00%

0%

25

23 23 24 24 23

21 15

1994

3%

19

23 23

10.94%

6%

21

Utah’s rank among the 50 states and the District of Columbia

State and Local Total Own Source Revenue as a Percent of Personal Income FY 2008 ‐ 2009 40% 35% 30% 25% 20% 15% 10% 5% 0%

30

Utah ranks 18th highest

5 0

Rank

9%

1993

Percent of Personal Income

12%

State and Local Total Own Source Revenue as a Percent of Personal Income Utah: FY 1993 to FY 2009 25

15% 17

15

15 12

10

17.90%

17.06%

16.15%

5

2007

2008

2009

17.11%

2000

17.66%

16.95%

1999

2006

16.81%

1998

10

9

8 17.29%

16.54%

1997

Taxes as a percent of personal income

9

2005

16.55%

16.83%

1995

8

1996

16.74%

1994

0%

16.57%

3%

11

10

16.81%

9

6%

2004

12 12 12

16.69%

9%

Rank

18

2002

12%

20

1993

Percent of Personal Income

18%

0

Utah’s rank among the 50 states and the District of Columbia Source: U.S. Department of Commerce, U.S. Census Bureau

State and Local Property Taxes as a Percent of Personal Income FY 2008 ‐ 2009 6% 5% 4% 3% 2% 1% 0%

Utah ranks 36th highest

State and Local General Sales Taxes as a Percent of Personal Income FY 2008 ‐ 2009 5% Utah ranks 19th highest

4% 3% 2% 1% 0%

State and Local Income Taxes as a Percent of Personal Income FY 2008 ‐ 2009 5% 4% 3% 2% 1% 0%

Utah ranks 18th highest

State and Local Fuel Taxes as a Percent of Personal Income FY 2008 ‐ 2009 1.0% Utah ranks 16th highest

0.8% 0.6% 0.4% 0.2% 0.0%

How Utah Compares Utah Own Source Revenue and Taxes as a Percent of 

Rank Among 50 States and District of Columbia

Personal Income FY 2009 40 35 30 25 20 15 10 5 0

18 

32 

36 

19 

18 

Total Taxes Property General Income Own Taxes Sales Taxes Source Taxes Revenue

16  Fuel Taxes

Why Does Comparative State and Local Tax Burden Matter? • One factor (among many) in business investment and location  decisions • Relevant to know what other states are doing when making  decisions about taxes and fees • There are many ways to compare a state’s tax and fee burden  (important to interpret carefully) – – – –

Per capita Per household Percent of personal income Percent of GDP

Transportation Fund Revenue Five Year Average, FY 2007‐2011 Total Revenue: $423,444,329

Highway Use Tax,  $7,077,815, 2%

Motor Fuel Tax,  $244,942,799,  58%

Safety Inspection  Fee, $2,003,633, 1% Temporary  Permits, $423,193,  0% Special  Transportation  Permits,  $8,038,865, 2%

Motor Vehicle  Control,  $4,850,625, 1% Proportional  Registration,  $14,025,217, 3%

Special Fuel Tax,  $104,882,962,  25%

Safety Inspection  Fee, $2,003,633,  1%

Transportation Fund Distribution Five Year Average, FY 2007‐2011 Total Revenue: $423,571,536

B & C Road Fund,  $119,239,998, 28%

State Highway Patrol,  $5,495,500, 1% DAS Finance  Administration,  $450,000, 0%

Utah Department of  Transportation,  $292,410,638, 69%

Tax Commission,  $5,857,400, 2% Travel Development,  $118,000, 0%

All State Transportation Funding Sources Five Year Average, FY 2007‐2011 Total Revenue: $1,937,579,253 Sales & Use Tax ,  $234,959,253 ,  12%

Motor & Special  Fuel Taxes,  $351,573,231 ,  19% Other Taxes ,  $9,985,933 , 1%

Mineral Lease ,  $55,585,845 , 3% General Fund ,  $201,393,556 ,  11% Donations ,  $7,599,448 , 0%

Bonds ,  $464,995,579 ,  24%

Charges for  Services &  Royalties ,  $36,375,508 , 2%

Federal Contracts  & Grants ,  $370,449,508 ,  20%

Licenses, Permits  & Fees ,  $123,104,275 , 6%

Cooperative  Agreements ,  $45,627,396 , 2%

All State Transportation Funding Expenditures Five Year Average, FY 2007‐2011 Total Revenue: $1,833,149,585 Administration,  $64,138,856, 3% Operations,  $193,070,470, 11% Debt Service,  $171,418,952, 9%

Highway Construction  Projects,  $1,214,408,585, 66%

B & C Allocations,  $122,606,046, 7% Mineral Lease,  $55,585,849, 3% Other State Agencies,  $11,920,900, 1%

State Sales and Use Tax Revenue Growth vs.  Motor and Special Fuel Tax Revenue Growth Revenue Growth, 1972 ‐ 2011

Millions

State Sales and Use Tax

Total Motor and Special Fuel Taxes

$2,000 $1,500 $1,000 $500

1972 1974 1976 1978 1980 1982 1984 1986 1988 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010

$0

Utah Average Annual Fuel Tax Paid Per Vehicle Adjusted to 2011 Dollars by CPI‐U, 1976‐2011 $300 262

$250 $200

224

224

215 201

207210

195 181 160

174169

218

266260259

252 235229

237 221

210208208209204

244

232226

220

211211 195

181181184

$150 $100 $50

1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

$0

Historical Utah Fuel Tax Rates 1923‐2011

30.0 Motor Fuel Tax

25.0

24.5

Special Fuel Tax

19.0

20.0 15.0 10.0 5.0 2.5 3.5

7.0

6.0

5.0

4.0

14.0 11.0 9.0

2011

1997

1978 1981 1984 1987

1969

1957

1951

1941

1931

1923 1925

0.0

Vehicle Miles Traveled on Utah Highways 3.5 Percent Annual Average Growth Rate, 1972‐2011 30

20 15 10 5 e2011

2008

2005

2002

1999

1996

1993

1990

1987

1984

1981

1978

1975

0 1972

Billions of Miles

25

Section I:

Budget

Office of the Legislative Fiscal Analyst. 2011-2012 Appropriations Report. Utah State Legislature. 2011 General Session.

Section II:

Crime

Property Crime Rates 1990-2010, Utah and United States Per 100,000 Population Source: U.S. Department of Justice. Federal Bureau of Investigation, December, 2011. Uniform Crime Reporting Statistics. Retrieved January 4, 2012, from http://www.ucrdatatool.gov/search/Crime/State/RunCrimeStatebyState.cfm Utah Property Crime Rates 1990-2010 Per 100,000 Population Source: U.S. Department of Justice. Federal Bureau of Investigation, December, 2011. Uniform Crime Reporting Statistics. Retrieved January 4, 2012, from http://www.ucrdatatool.gov/search/Crime/State/RunCrimeStatebyState.cfm United States Property Crime Rates 1990-2010 Per 100,000 Population Source: U.S. Department of Justice. Federal Bureau of Investigation, December, 2011. Uniform Crime Reporting Statistics. Retrieved January 4, 2012, from http://www.ucrdatatool.gov/search/Crime/State/RunCrimeStatebyState.cfm Violent Crime Rates 1990-2010 Utah and United States Per 100,000 Population Source: U.S. Department of Justice. Federal Bureau of Investigation, December, 2011. Uniform Crime Reporting Statistics. Retrieved January 4, 2012, from http://www.ucrdatatool.gov/search/Crime/State/RunCrimeStatebyState.cfm United States Violent Crime Rate 1990-2010 Per 100,000 Population Source: U.S. Department of Justice. Federal Bureau of Investigation, December, 2011. Uniform Crime Reporting Statistics. Retrieved January 4, 2012, from http://www.ucrdatatool.gov/search/Crime/State/RunCrimeStatebyState.cfm Utah Violent Crime Rate 1990-2010 Per 100,000 Population Source: U.S. Department of Justice. Federal Bureau of Investigation, December, 2011. Uniform Crime Reporting Statistics. Retrieved January 4, 2012, from http://www.ucrdatatool.gov/search/Crime/State/RunCrimeStatebyState.cfm Incarceration Rates (per 100,000 U.S. Residents), 2009 Crime Rates: Utah and Western States Number of Crimes (Per 100,000 Population), 2010 Source: U.S. Department of Justice. Federal Bureau of Investigation, December, 2011. Uniform Crime Reporting Statistics. Retrieved January 4, 2012, from http://www.ucrdatatool.gov/search/Crime/State/RunCrimeStatebyState.cfm

1

Crime Rates: Utah and Comparable States With Population between 1.6 and 3.7 Million Number of Crimes (Per 100,000 Population), 2010 Source: U.S. Department of Justice. Federal Bureau of Investigation, December, 2011. Uniform Crime Reporting Statistics. Retrieved January 4, 2012, from http://www.ucrdatatool.gov/search/Crime/State/RunCrimeStatebyState.cfm Average Utah Daily Prison Population 1982 through 2011 Source: Utah Department of Corrections, Bureau of Planning and Research, 2011. Incarceration Rates in Utah Prisons and Jails Compared to U.S. and Western States Per 100,000 Population 1982 through 2009 Source: U.S. Department of Justice. Federal Bureau of Investigation. (2010, September). Uniform Crime Reporting Statistics. Retrieved December 14, 2010, from http://www.ucrdatatool.gov/search/Crime/State/RunCrimeStatebyState.cfm

Section III:

Economy

Share of Gross State Product by Sector 1997-2010 Source: U.S. Department of Commerce. Bureau of Economic Analysis. Retrieved January 7, 2011 from http://www.bea.gov/ Construction Values 1970-2011 Source: State of Utah. Governor's Office of Planning and Budget. "2011 Economic Report to the Governor." Page 154. Utah Employment by Industry Sector, December 2011 Source: Utah Department of Workforce Services. Utah and US Unemployment Rates Jan 1976 to Dec 2011 Source: U.S. Department of Labor. Bureau of Labor Statistics. Retrieved from http://www.bls.gov/ Utah Non-Agricultural Employment Growth Rate Year-Over Change by Month January 1972 to December 2011 Source: Utah Department of Workforce Services. U.S. Bureau of Labor Statistics. www.bls.gov Utah Per-Capita Personal Income, Utah Per Capita Personal Income as a Percent of US 1975 to 2010 Source: Governor’s Office of Planning and Budget. 2010 Economic Report to the Governor. Page 54. Median Household Income as % of US, Mountain States 3-Year Average, 2008-2010 Source: Calculation by Office of Legislative Research and General Counsel. Basic Data: Wall Street Journal. February 2, 2012. “Oil Patch Income Bucks Income Drop.” Retrieved February 2, 2012 from http://online.wsj.com/article/SB10001424052970204740904577196971415956922.html?mod=ITP _pageone_2 2

Median Household Income by State 2008-2010 Average Source: Wall Street Journal. February 2, 2012. “Oil Patch Income Bucks Income Drop.” Retrieved February 2, 2012 from http://online.wsj.com/article/SB10001424052970204740904577196971415956922.html?mod=ITP _pageone_2 Percentage Change in Median Household Income by State, 2007 vs. 2010 Source: Average of 2005-2007 income and 2008-2010 income. Wall Street Journal. February 2, 2012. “Oil Patch Income Bucks Income Drop.” Retrieved February 2, 2012 from http://online.wsj.com/article/SB10001424052970204740904577196971415956922.html?mod=ITP _pageone_2.

Section IV:

Education

Utah Public Education Enrollment Actual and Projected Enrollment, 1990 - 2020 Source: Utah State Office of Education. Retrieved January 13, 2011 from http://schools.utah.gov/main/DATA-STATISTICS/Superintendents-Annual-Report/Statistic-andFinancial-Data/AR-2009-2010.aspx Total Spending Per Pupil, Utah School Districts Actual and Inflation Adjusted Dollars, FY 1998 FY 2008 Source: Total elementary/secondary expenditure data, U.S. Census Bureau, retrieved December 14, 2010 from http://www.census.gov/govs/school/; Consumer Price Index data, U.S. Department of Labor, Bureau of Labor Statistics, retrieved December 14, 2010, from ftp://ftp.bls.gov/pub/special.requests/cpi/cpiai.txt Current Spending per Pupil (Excludes Capital & Debt Service Expenditures) Utah School Districts Actual and Inflation Adjusted Dollars, FY 1998 - FY 2008 Source: Current elementary/secondary expenditure data, U.S. Census Bureau, retrieved December 14, 2010 from http://www.census.gov/govs/school/; Consumer Price Index data, U.S. Department of Labor, Bureau of Labor Statistics, retrieved December 14, 2010, from ftp://ftp.bls.gov/pub/special.requests/cpi/cpiai.txt Total Expenditures of School Districts as a Percent of Personal Income, Utah Compared to Highest and Lowest States, 2008 Source: Total 2007-08 elementary/secondary expenditures and 2007 personal income, U.S. Bureau of Census, retrieved December 14, 2010 at http://www.census.gov/govs/school/ School Districts' Total Spending per Pupil, Utah Compared to Highest and Lowest States, FY 2008 Source: Total 2007-08 elementary/secondary expenditures and 2007 enrollment, U.S. Bureau of Census, retrieved December 14, 2010 at http://www.census.gov/govs/school/

3

School Districts' Current Spending per Pupil (Excludes Capital and Debt Service Expenditures) Utah Compared to Highest and Lowest States, FY 2008 Source: Per pupil amounts for 2007-08 current elementary/secondary expenditures, U.S. Bureau of Census, retrieved December 14, 2010 at http://www.census.gov/govs/school/ Utah Public Higher Education Enrollment Fall Headcount (3rd Week), 1994-2011 Source: Data for years 1994-2011 from Utah System of Higher Education, Higher Education Databooks (2002 – 2012 Databooks), retrieved January 2012 from http://www.higheredutah.org/about/research-data/ Higher Education State Effort - 2008, State & Local Government Support for Higher Education General Operating Expenses per $1,000 of Personal Income, Utah Compared to 5 Highest and 5 Lowest States Source: State Higher Education Executive Officers, retrieved 12/21/10 from http://www.higheredinfo.org/dbrowser/index.php?measure=49 Higher Education State Effort - 2008, State & Local Government Support for Higher Education General Operating Expenses Per Capita ($), Utah Compared to 5 Highest and 5 Lowest states Source: State Higher Education Executive Officers, retrieved 12/21/10 from http://www.higheredinfo.org/dbrowser/index.php?measure=48 Utah Public Education Enrollment vs. Working Age Population, Actual and Projected Enrollment and Population, 1980-2020 Source: Public Education Enrollment from 2011 Superintendent’s Annual Report, Summary of Statistic and Financial Data, retrieved January 2012 from http://www.schools.utah.gov/data/Superintendent-s-Annual-Report.aspx Working Age Population for 1980-2009 calculated from U.S. Census Bureau population estimates by selected age groups, retrieved December 2010 from http://www.census.gov/popest/data/historical/index.html Working Age Population for 2010 from the 23rd National Census, as reported in Utah’s 2011 Economic Report to the Governor Projected working age population for 2011-2020 from the Utah Governor’s Office of Planning and Budget, based on 2008 baseline numbers. Utah Public Education Dependency Ratio, Number of Children Enrolled in Public Schools per 100 Working Age Adults, Age 18-64, Actual and Projected, 1980-2020 Source: Public Education Enrollment from 2011 Superintendent’s Annual Report, Summary of Statistic and Financial Data, retrieved January 2012 from http://www.schools.utah.gov/data/Superintendent-s-Annual-Report.aspx Working Age Population for 1980-2009 calculated from U.S. Census Bureau population estimates by selected age groups, retrieved December 2010 from http://www.census.gov/popest/data/historical/index.html Working Age Population for 2010 from the 23rd National Census, as reported in Utah’s 2011 Economic Report to the Governor Projected working age population for 2011-2020 from the Utah Governor’s Office of Planning and Budget, based on 2008 baseline numbers.

4

Section V:

Environment

Utah Summary of State Air Emissions Total Tons Emitted, 2008: 2,055,892 Source: Utah Division of Air Quality. Urban Air Pollution, Number of Days with Very Poor Air Quality, Salt Lake, Cache, and Utah County Areas Source: Utah Division of Air Quality.

Section VI:

Growth

Utah Total Population 1900 to 2060, 2010 Census Population 2,763,885 Source: Utah. Governor’s Office of Planning and Budget. 2010 Economic Report to the Governor. Salt Lake City, Utah. Utah, The 3rd Fastest Growing State from 2000 to 2010 Source: US Census Bureau. Retrieved from http://2010.census.gov/2010census/data/ Utah, the 13th Greatest Numeric Change from 2000 to 2010 Source: US Census Bureau. Retrieved from http://2010.census.gov/2010census/data/ Components of Utah Population Change 1941 to 2009 Source: Utah Population Estimates Committee. Total Fertility, Utah and United States 1960 to 2005 Source: Utah. Governor’s Office of Planning and Budget. 2010 Economic Report to the Governor. Salt Lake City, Utah. Utah Population by County, 2010 Source: Utah. Governor’s Office of Planning and Budget. Projected Population Growth by County, 2010 to 2030 Source: Utah. Governor’s Office of Planning and Budget. 2010 Economic Report to the Governor. Salt Lake City, Utah. Growth in Population, School Age and Age 65 & Older 2000 to 2030 Source: Utah. Governor’s Office of Planning and Budget. 2010 Economic Report to the Governor. Salt Lake City, Utah. Dependency Rations Source: Governor's Office of Planning and Budget. Utah's Changing Racial/Ethnic Makeup, Minority % of Total Population, 1850-2050 Source: US Census Bureau and University of Utah Bureau of Business and Economic Research.

5

Section VII:

Health and Human Services

Death Rates, Utah and U.S. (All Causes) Source: Center for Health Data, Utah Department of Health (2012, January 10). Indicator-based Information System for Public Health. Complete Indicator Profile of Deaths From All Causes. Retrieved January 13, 2012, from http://ibis.health.utah.gov/indicator/complete_profile/DthRat.html. Source includes the confidence interval for each statistic. Leading Causes of Death, Utah (2006-2010) Source: Center for Health Data, Utah Department of Health. Indicator-based Information System for Public Health. Query Results for Mortality ICD-10 Query Module for Utah Counties and Local Health Districts–Leading Causes of Death by Crude Rate, Deaths Per 100,000 Population. Queried January 13, 2012 from ibis.health.utah.gov/query/builder/mort/MortCntyICD10/Top10CrudeRate.html. Source includes the confidence interval for each statistic. Vaccination Rate, Children Receiving Recommended Vaccines (Ages 19-35 Months) Source: Center for Health Data, Utah Department of Health (2012, January 9). Indicator-based Information System for Public Health. Complete Indicator Profile – Immunizations 4:3:1:3:3:1. Retrieved January 13, 2012 from http://ibis.health.utah.gov/indicator/complete_profile/Imm431331.html. Source includes the confidence interval for each statistic. Utahns Without Health Insurance (At Any Given Time During the Year) Source: Center for Health Data, Utah Department of Health (2012, January 12). Indicator-based Information System for Public Health. Complete Indicator Profile – Health Insurance Coverage. Retrieved January 13, 2012 from http://ibis.health.utah.gov/indicator/complete_profile/HlthIns.html . Source includes the confidence interval for each statistic. Poverty, Rocky Mountain States and U.S., 2010 Persons Below Federal Poverty Level in Past 12 Months Source: U.S. Census Bureau (2011, October). Poverty: 2009 and 2010 (p. 2). Retrieved January 13, 2012 from http://www.census.gov/prod/2011pubs/acsbr10-01.pdf. Source includes the margin of error for each statistic. Temporary Assistance for Needy Families (TANF) (Utah Households, Monthly Average) Source: Utah Department of Workforce Services. Personal communication with Mark Andrews, Office of Legislative Research and General Counsel, January 17, 2012.

6

Child Abuse and Neglect, Utah Children, FY 11 Note: The same foster care system that serves children removed from the custody of their parents as the result of a child abuse or neglect investigation by the Division of Child and Family Services serves children ordered into foster care by a judge for other reasons. Approximately 580 of the 1,953 children entering foster care in FY 11 were ordered there for behavior, delinquency, or dependency reasons. Source: Division of Child and Family Services, Utah Department of Human Services. Personal communication with Mark Andrews, Office of Legislative Research and General Counsel, January 10, 2012.

Section VIII:

Taxes

Utah's Major State and Local Taxes: Income, Property, and Sales & Use, and Other, FY 2011 Sources: Utah State Tax Commission. State and Local Sales & Use, Individual Income, and Property Tax Revenues FY 1970 to 2011 Sources: Utah State Tax Commission. Real Per-Capita State and Local Sales & Use, Individual Income, and Property Tax Revenues, FY 1970 - 2011 Source: Utah State Tax Commission. Distribution of Returns, AGI, and Utah Tax, Tax Year 2009 Source: Utah State Tax Commission. Individual Income Taxes Paid by AGI Class, Tax Year 2009 Full Year Residents Source: Utah State Tax Commission. Corporate Franchise & Income Tax Revenues FY 1970 to FY 2011 Source: Utah State Tax Commission. Corporate Franchise & Income Tax Revenue by Utah Net Taxable Income, Tax year 2009 Source: Utah State Tax Commission. Corporate Franchise & Income Tax Revenue by % of Business in Utah, Tax Year 2009 Source: Utah State Tax Commission. The Sales and Use Tax: Where Does the Money Go? FY 2011 Sources: Utah State Tax Commission. Sales & Use Tax Base, Gross Taxable Sales as a % of Personal Income & GDP Source: Utah State Tax Commission

7

Property Taxes: Where Does the Money Come From? 2010 Tax Year Source: Utah State Tax Commission. Property Taxes: Where Does the Money Go? 2010 Tax Year Source: Utah State Tax Commission. School Basic Levy History Source: Utah State Office of Education. Effective Property Tax Rates, Primary Residential Property and All Property 1995-2010 Tax Years Source: Utah State Tax Commission. Motor Fuel Tax Source: Utah State Tax Commission, Utah Code Ann. § 59-13-201. Special Fuel Tax Source: Utah State Tax Commission, Utah Code Ann. § 59-13-201. Combined Federal, State, and Local Motor Fuel Tax Rates Source: American Petroleum Institute (API). Combined Federal, State, and Local Motor Fuel Tax Rates (Map) Source: American Petroleum Institute (API). Motor and Special Fuel Taxes Revenue, FY 1976 to 2011 Source: Utah Department of Transportation Annual Statistical Surveys; Utah State Tax Commission. Combined Motor and Special Fuel Tax Revenue FY 1976 to FY 2011 Source: Utah Department of Transportation Annual Statistical Surveys; Utah State Tax Commission. State and Local Taxes as a Percent of Personal Income: FY 2008 - 2009 Source: U.S. Department of Commerce, U.S. Census Bureau State and Local Taxes as a Percent of Personal Income: FY 1993 - 2009 Source: U.S. Department of Commerce, U.S. Census Bureau State and Local Total Own Source Revenue as a Percent of Personal Income: FY 2008 - 2009 Source: U.S. Department of Commerce, U.S. Census Bureau State and Local Total Own Source Revenue as a Percent of Personal Income: FY 1993 - 2009 Source: U.S. Department of Commerce, U.S. Census Bureau State and Local Property Taxes as a Percent of Personal Income: FY 2008 - 2009 Source: U.S. Department of Commerce, U.S. Census Bureau State and Local General Sales Taxes as a Percent of Personal Income: FY 2008 - 2009 Source: U.S. Department of Commerce, U.S. Census Bureau 8

State and Local Income Taxes as a Percent of Personal Income: FY 2008 - 2009 Source: U.S. Department of Commerce, U.S. Census Bureau State and Local Fuel Taxes as a Percent of Personal Income: FY 2008 - 2009 Source: U.S. Department of Commerce, U.S. Census Bureau How Utah Compares Source: U.S. Department of Commerce, U.S. Census Bureau Why Does Comparative State and Local Tax Burden Matter?

Section IX:

Transportation

Transportation Fund Revenue Five Year Average, FY 2007-2011, Total Revenue: $423,444,329 Source: Utah Department of Transportation (1977 to 2011). Annual Statistical Summaries. Retrieved December 17, 2011, from http://www.udot.utah.gov/main/f?p=100:pg:0::::T,V:1023,. Transportation Fund Distribution Five Year Average, FY 2007-2011, Total Revenue: $423,571,536 Source: Utah Department of Transportation (1977 to 2011). Annual Statistical Summaries. Retrieved December 17, 2011, from http://www.udot.utah.gov/main/f?p=100:pg:0::::T,V:1023,. All State Transportation Funding Sources Five Year Average, FY 2007-2011, Total Revenue: $1,937,579,253 Source: Utah Department of Transportation (2007 to 2011). Annual Statistical Summaries. Retrieved January 4, 2011, from http://www.udot.utah.gov/main/f?p=100:pg:0::::T,V:1023,. All State Transportation Funding Expenditures Five Year Average, FY 2007-2010, Total Revenue: $1,833,149,585 Source: Source: Utah Department of Transportation (2007 to 2011). Annual Statistical Summaries. Retrieved January 4, 2011, from http://www.udot.utah.gov/main/f?p=100:pg:0::::T,V:1023,. State Sales and Use Tax Revenue Growth vs. Motor and Special Fuel Tax Revenue Growth, 19722011 Sources: Utah State Tax Commission (1994-2011). Revenue Summary Reports. Retrieved December 17, 2010, from http://tax.utah.gov/esu/revenue/index.html; Utah State Tax Commission (199596). Annual Report, 27. Retrieved December 17, 2010, from http://tax.utah.gov/research/reports/95-96arpt.pdf; Utah Department of Transportation (1977 to 2010). Annual Statistical Summaries. Retrieved December 17, 2011, from http://www.udot.utah.gov/main/f?p=100:pg:0::::T,V:1023,.

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Utah Average Annual Fuel Tax Paid Per Vehicle Adusted to 2011 Dollars by CPI-U, 1976-2011 Sources: Utah State Tax Commission (1994-2011). Revenue Summary Reports. Retrieved December 17, 2010, from http://tax.utah.gov/esu/revenue/index.html; Utah State Tax Commission (199596). Annual Report, 27. Retrieved December 17, 2010, from http://tax.utah.gov/research/reports/95-96arpt.pdf; Utah Department of Transportation (1977 to 2010). Annual Statistical Summaries. Retrieved December 17, 2011, from http://www.udot.utah.gov/main/f?p=100:pg:0::::T,V:1023,. Historical Utah Fuel Tax Rates: 1923-2011 Sources: Office of Legislative Research and General Counsel (2005). Utah State Government A Citizen's Guide, 290.; UTAH CODE ANN. § 59-13-201 (Supp. 2010). Vehicle Miles Traveled on Utah Highways 3.5 Percent Annual Average Growth Rate, 1972-2011

Source: Utah Department of Transportation (1977 to 2010). Annual Statistical Summaries. Retrieved December 16, 2010, from http://www.udot.utah.gov/main/f?p=100:pg:0::::T,V:1023,.

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