Davis County budget committee weighs tax options, orders department "stress test" amid $5 million shortfall

Davis County Budget Committee members on May 29 reviewed options to close a projected shortfall after a December judgment in the Heather Miller case reduced the county fund balance by about $5 million as part of a $10 million judgment. Committee members discussed a possible judgment levy under the county's truth‑in‑taxation process, tapping opioid settlement funds, internal spending reductions and a proposed 6% property‑tax increase that the staff estimated could generate roughly $2.5 million.

The committee said the judgment levy is an option but not a long‑term fix. County staff reported the levy would have to follow the normal truth‑in‑taxation timeline, and attorneys are working through the timing and legal details. Staff and commissioners emphasized that using a judgment levy or a tax increase would need outreach explaining why any one‑time increase is requested.

Committee members asked departments and elected offices to run a “stress test” scenario based on a budget model the staff will present at the June administrative officers meeting. Under the scenario discussed, the county would assume a 6% revenue increase from property tax (about $2.5 million) and set aside a one‑time appropriation balance (discussed figures ranged from $800,000 to $1.5 million). Department heads were asked to identify how they would reduce spending under that assumption and to present plans at an all‑day budget meeting tentatively scheduled for late June.

Why it matters: the committee’s central task is to balance services and public safety with limited revenues. Members repeatedly raised public‑safety…