Truth (?) Part 2

Allow me once again to attempt to explain Truth in Taxation. A hearing would not have been required if the School District had accepted the Certified Tax Rate, which would have allowed the same revenue to be collected as the prior year. By looking at individual property tax bills, each tax payer can see that, in general, most individual tax items apparently accepted the growth revenue increase and consequently many taxes went down or stayed about the same as the prior year. Only the property tax payment for the School District proposed very large increases. For each individual property, Heber City and Wasatch County’s portion of the property taxes $$ remained about the same. The assessed value went up, but the tax $$ remained the same! The “School Dist Bond” levy $$ increased in the area of 40 to 60% on individual tax notices. The “Wasatch Co. School Dist” item $$ increased about 25 to 35%.

The recent School Board letter states that RATES were maintained to . . . capture not only additional monies from growth, but ALSO MONIES FROM INCREASED ASSESSED VALUES.” Mr. Powell, in his letter, submits calculations again attempting to “prove” that the assessor/ment made them do it (raise taxes). However, he does admit to basings his calculations “from the proposed new tax rate.” Ladies and gentlemen, the School District raised their rates, which raised your taxes! This is, of course, their legal “right” to do, but Truth in Taxation “allow(s) elected officials to explain the reasons for the proposed increase.”
Second, let me compliment and thank the School District for adding their Email addresses to their website and for putting up the Hearing PowerPoint presentation. Contrary to Mr. Powell’s assertion that Ms. Taylor was inaccurate in mentioning the lack of email addresses; it appears that this information was posted AFTER the meeting. Now, as the Board is “happy to explain any item in our budget,” perhaps the budget could also be posted on the website, along with an itemization of what specific categories the increased revenues of $7 million (TnT notice) or $5 million (budget) will be used for.
Third, this reminds me that Mr. Powell was astounded that I did not mention that Mr. VanTassell, of the Utah Taxpayers, apologized for his “disingenuous” remark. (Disingenuous: “not straightforward or candid; giving a false appearance of frankness”) I am astounded that Mr. Powell did not report that I mentioned, in my brief remarks, that the tax increase seemed to be more like $5 million than $7 million and, I believe, that discrepancy in the amount was what Mr. VanTassell apologized for. As Mr. Powell has access to a tape recording of the meeting, perhaps he could check that. The CD that I tried to listen to was in a proprietary format that couldn’t be deciphered with the usual computer programs. If the school district chooses not to post the recording on their website, I’d be happy to do so - if I can obtain a working copy.
Finally, “Utah's "Truth in Taxation" laws are revenue-driven, not rate-driven. That means the requirement to hold a "Truth in Taxation" hearing is based upon the collections of a taxing entity, not the rate charged. Utah law requires "Truth in Taxation" hearings to be held when a taxing entity elects to collect more revenue than was collected the previous year, although the entities are permitted to keep revenues generated by "new growth" -- such as value added to the tax rolls from a new subdivision or a new business.”
I believe, this is the primary problem presented by most of last week’s letter writers (at least mine) - no explanation or justification was presented for the tax increase, except in the most general of terms. No budget numbers were presented. Not even an estimate of the total teacher salary could be readily given. Many questions were, and are, left unanswered. For example - What is the purpose of the increase from $3.4 to $4.2 million in Capital Projects? Why did the school bond taxes increase by 85% ($3.1 to $5.7 million) - if the total school building costs has decreased to a mere $10.95 per $100K (as reported by the Wave Education Writer or increased by that amount per Mr. Powell)? What is the proposed specific use of the “fund balance” which “has increased to a healthy level,” mentioned in the School Board letter? Why have the overall school expenditures increased by over 50% to $41,680,711 from 2004 to 2008 with a less than 10% increase in students? Oh, and how can a teacher salary increase of 3.5% be $2.6 million, with a current payroll of $11,000,000? (It was certainly interesting to read in the Salt Lake Tribune that there was a local increase above the state mandated one.) Why does the District continually proclaim we need to “keep up with the Joneses” (Park City)? Neither the two minutes allowed to ask questions nor the 45 minute formal “mil rate” presentation were sufficient to obtain answers - inquiring people would like to know.

I eagerly anticipate some answers, from Mr. Powell, any representative of the School District, or anyone else for that matter.