With its proposed 1991-92 budget, Salt Lake County's smallest community retains its "smallest tax" label.

The $336,500 budget funds a 5 percent pay increase for Bluffdale's two full-time and two part-time employees and absorbs growth-related costs without tax or fee hikes, said Mayor Lee G. Wanlass.Salt Lake City's property taxes are five times higher than Bluffdale's. Property taxes in other nearby cities are two to three times higher.

But the mayor notes that the county's burdgeoning population is spreading toward Bluffdale and that it's only a matter of time before both revenues and expenditures require an overhaul.

"We don't foresee that happening for a while, but it won't be very much longer," Wanlass said. "Up to now, our ability to provide services has kept pace with growth."

As the 12-year-old town looks ahead, it hopes to map out some of its future in a comprehensive master plan scheduled for completion by early summer. The mayor said the document will help residents and the City Council decide whether Bluffdale should try to remain a rural community or submit to urban development.

This year's budget nearly doubles the funding for public safety. And it sets aside more money than last year for capital improvements, including construction of storage facilities and preliminary planning work on a proposed park. Also, there is slightly more funding for administrative costs and community development.

Overall, however, it is "status quo," Wanlass said.

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(Chart)

Bluffdale budget

1991-1992 1990-1991

General fund $336,500 $358,000

Other funds $45,000 $33,000

Where it goes: (selected expenditures)

Public safety $30,000 $16,000

Law enforcement $26,500 $27,500

Streets $100,000 $108,000

Where it comes from: (selected revenue sources)

Property taxes

1991-1992 $67,500

1990-1991 $67,500

Sales Taxes

1991-1992 $70,000

1990-1991 $70,000

Building permits

1991-1992 $18,000

1990-1991 $15,000

Tax/fee hikes: None

Property tax: $54.48 on an $80,000 home

Public hearing: Tuesday, May 14, 7:30 p.m., City Hall, 14175 S. Redwood Rd.