Davis County controller outlines $9M opening shortfall and proposes 29% truth‑in‑taxation notice

Davis County Controller Scott Park told the Budget Committee on Oct. 10 that the county faces a structural shortfall and outlined a range of options that include advertising a 29% truth‑in‑taxation notice that would raise about $12.5 million.

Park said the county’s opening deficit for 2026 is roughly $9,000,001.73 and that fully funding all department requests would create about a $16,000,000 gap — a level that his model counts as roughly a 38% tax increase. ‘‘If we granted everything everybody asked for with no regard to budget…we’re $16,000,000 short,’’ Park said, illustrating the scale of requests versus available revenue. He told commissioners that each 10 percentage points of tax change equals about $4.25 million in his scenario modeling.

To close the gap, Park presented three paths: a baseline built around a 29% increase that funds a reduced merit program, a modest COLA and a front‑loaded pay adjustment; a 20% plan that freezes most compensation increases while using one‑time monies such as opioid‑settlement and sports‑park lease receipts; and deeper cuts (including a modeled 6% workforce reduction) that would drive down the tax requirement but reduce services.

Park cautioned against relying on restricted or one‑time federal funds for ongoing costs. He told the committee he has asked legal staff to review whether $600,000 of previously budgeted opioid funds and $392,000 in an inmate benefit fund can be used to supplant general‑fund spending.

Commissioners debated public‑safety priorities during the meeting. Some said they would not support cutting attorney or defender positions that they view as statutorily required. Others suggested using portions of reserve balances or the Western Sports Park lease receipts to lower the first‑year rate and to present a more moderate number to taxpayers.

Park also noted the county’s rainy‑day reserve is about $30 million today but warned that delaying action could deplete that balance in two years and leave the county exposed. He proposed building a public website and materials for the truth‑in‑taxation notice that begin from a 29% starting point so the public can see the baseline plan and what would be cut to arrive at lower rates.

Next steps: staff will prepare website materials and present them for commissioner review on Monday; a public truth‑in‑taxation hearing is scheduled for Dec. 2 per Park’s announcement. Commissioners agreed to reconvene on Monday to continue fund‑by‑fund review.