The Utah Taxpayers Association has released its 2026 School Spending Report, offering an annual look at the billions of taxpayer dollars flowing through Utah’s public education system—and how those dollars are spent on a per-student basis.
One of the report’s most notable findings is a continued divergence between enrollment and spending. Statewide enrollment declined by more than 11,500 students in 2026, yet both total funding and per-student spending increased. This continues a multi-year trend of more dollars being distributed across fewer students.
The overall funding mix for schools remains relatively stable. About 56% of funding comes from state sources, roughly 31% from local property taxes, and a smaller share from federal funds. However, there are subtle shifts worth noting: local funding increased slightly (from about 30% to 31%), while the federal share declined (from roughly 8% to 6%).
These changes are reflected in per-student funding levels. Total per-student funding rose from approximately $14,107 in 2025 to $14,984 in 2026, driven largely by increases in state and local contributions. State funding saw the largest growth in absolute terms, while rising property values contributed to higher local property tax revenues.
The report also highlights notable differences across school districts. Park City School District continues to offer the highest average teacher salary in the state at $99,700. Meanwhile, Wasatch School District leads in prioritizing classroom spending, allocating 73% of its general fund directly to instruction.
Data points like these help taxpayers better understand how their local district compares to others across the state—from large systems like Alpine School District to smaller districts such as Daggett or Piute, each of which faces its own unique challenges.
Another key takeaway is how school funds are allocated. The largest share of spending continues to go toward operations, particularly instruction and administration. However, administrative costs are rising alongside instructional spending—a trend that policymakers and taxpayers may want to watch closely.
Finally, this year’s report introduces a new section focused on charter schools. These publicly funded schools now educate about 13% of Utah’s public school students and continue to grow even as overall enrollment declines.
Taken together, the 2026 report reinforces a clear theme: Utah’s education system is seeing more money, fewer students, and shifting funding dynamics. The question moving forward is whether these increased investments are translating into improved outcomes for students.
You can read the full report here.