This is an archived article that was published on sltrib.com in 2015, and information in the article may be outdated. It is provided only for personal research purposes and may not be reprinted.

New property-tax notices are delivering frightening news to some areas during this month ending with Halloween.

The scariest, biggest tax hikes statewide are in the Tintic School District, up $153 on a $220,000 home; Wayne County School District, up $91; and in Draper's Traverse Ridge Special Service District, up $79.

Meanwhile, the area haunted by the highest overall property taxes — when taxes from the local city, county, school district, water districts and others are combined — is "Tax Area 13 G," a tiny corner of Salt Lake City near Magna, where taxes total $2,269 on a $220,000 home.

That is nearly three times higher than the area with the lowest property tax in the state — $790 on a $220,000 home in an unincorporated part of Summit County in the Park City School District.

That's according to data provided by the Utah State Tax Commission and analyzed by The Salt Lake Tribune.

Where taxes rose • This year 35 local governments are raising property taxes: 14 school districts, 14 cities, five special service districts, one county and one water district.

Last year, 37 governments raised taxes as did 42 in 2013. That was up from 20 in 2012. During the Great Recession, many governments said they tried to hold down taxes. But after the recession, a number of governments said they couldn't hold off any longer in the face of pressing demands.

Besides increases already mentioned, other big tax hikes include: Willard, a $69.82 hike on a $220,000 home; Fruit Heights, up $64.98; Tooele School District, up $64.75; Box Elder School District, up $59.53; and Circleville, up $43.80.

The biggest increases by percentage are: Willard, up 60.5 percent; Fruit Heights, 29.3 percent; the Moab Valley Fire Protection District, 21.1 percent; and Tintic School District, 19.8 percent.

Only about 6 percent of the 600 or so local governments raised taxes this year. Billy Hesterman, vice president of the Utah Taxpayers Association, said that is a bit unusual among states, and credits Utah's truth-in-taxation law.

It requires public hearings and notices when a government seeks more property tax revenue than the previous year (not counting any extra that comes from new developments). Those hearings can be wild, with upset taxpayers bringing intense pressure on elected officials.

This year, four governments rejected proposed tax hikes after truth-in-taxation hearings: Cache County, the city of Woodland Hills, the Box Elder Mosquito Abatement District and the Richmond Cemetery Maintenance District.

Another two lowered, but did not completely drop, proposed tax increases after hearings: the Tintic School District and the city of Elk Ridge.

While property taxes generally were held down, Hesterman notes the Legislature passed a $75 million tax hike for schools, a 5-cent-a-gallon increase in gasoline taxes and Proposition 1, which, if approved by voters, would increase sales taxes by about $50 a person annually. "So it's still been a rough year for taxpayers," Hesterman said.

Real tax hikes? • Some governments contend that revenue increases defined by state law as tax hikes aren't really tax hikes at all.

For example, a former spokesman for Salt Lake City stressed that the capital was keeping the same tax rate as last year in what he called a move to "stabilize" revenues.

State law labels that a tax increase because the assessed value of properties in the city rose last year. So when those higher values are multiplied by the same tax rate, people pay higher taxes and the city receives more money.

"That certainly is a tax increase. And cities can't have it both ways," Hesterman said. He added that if property values went down and cities had to raise rates to generate the same revenue, most "would quickly say that is not a tax increase."

Claims similar to Salt Lake City's were made in the tiny Tintic School District with 250 students in Eureka, Trout Creek and Callao. It has the state's highest tax increase by dollar.

"As compared to last year's total tax rate, we are not increasing taxes. We're actually going to lower our levy," district business administrator Jeremy Snell said earlier this year. He acknowledged the tax will raise more money because of higher valuations, which he said the district needs to catch up with more than a decade of inflation.

Reasons for increases • Governments list a variety of reasons for raising taxes.

Many cities cite the need to improve roads. For example, Fruit Heights City Manager Brandon Green said his city needs about $1.3 million worth of road improvements. "When your city's total budget is $1.9 million, it's pretty tough to come up with the money needed."

Royce Swensen, Elk Ridge city recorder, said his city had to defer road projects as it held the line on taxes in the past. "We also just need to deal with inflation."

In Willard, City Councilman Del Fredde said his city had not raised taxes in a long time, and needs are finally forcing its hand now just "to keep us afloat."

Several school district say they are proposing tax hikes in part to cover changes in state law that require some to transfer more of their funds to charter schools.

Districts making that argument include Murray (proposing an increase of $25.27 on a $220,000 home, Granite (a hike of $21.54) and Salt Lake City ($9.92).

"Without a tax increase, the district would have to cut other programs to pay for the charter-school funding increase," Salt Lake City School District spokesman Jason Olsen said earlier.

An unusual reason for raising taxes occurred in the Traverse Ridge Special Service District, which handles extra costs on a Draper hillside area for services there such as snow removal and street maintenance.

Residents complaining that taxes were too high passed a referendum last year repealing the district's budget and a tax levy previously set for it. That essentially set their taxes to zero for a time, but that now is being replaced with a tax amounting to $70 on a $220,000 home.

Highest overall taxes • For the third year in a row, "Tax Area 13G," an area of dumps and no homes around 7200 West and 2100 South in Salt Lake City, has the state's highest overall property taxes. If there were any houses in the area, they would carry a tax of $2,269 on a property valued at $220,000.

Thornley King, who owns a private junkyard there, shakes his head when asked about the tax — and looks around the area packed with rusting cars and trucks, old tires, buzzing mosquitos and blowing trash.

"When you think of how the highest-taxed area would look, you imagine some place like Deer Valley — with beautiful scenery and nice buildings and big houses. Not someplace like this," he said.

"We don't even get water or sewer service here. Nothing. And no kids live here that go to schools, even though we pay for them." He adds he has a hard time keeping up with the high taxes, and currently is delinquent on his bill.

Taxes are high there because property owners pay to nine separate governments: the city, county, Salt Lake City School District, Salt Lake City Library, four water districts and a mosquito-abatement district.

In contrast, the lowest- taxed area in the state is part of unincorporated Summit County within the Park City School District. Six governments levy taxes, but they charge low rates. The total is $790 on a $220,000 home. Ironically, it is not far from Deer Valley, the posh resort referenced by King.

Runners-up • Utah has 1,400 "tax areas" with differing rates because of crisscrossing boundaries of cities, counties, school districts, water districts, recreation districts and many more types of special districts. Sometimes individual cities may contain scores of tax areas.

Besides Salt Lake City's Tax Area 13G, other tax areas with the highest rates include: A part of Ogden in the Uintah Highlands water district, $2,242 on a $220,000 home; a section of West Valley City in the Magna water district, $2,194; the community of Magna, $2,184; and a portion of Ogden in the Bona Vista water district, $2,183.

At the other end of the spectrum, Wayne County has five of the seven lowest- taxed areas in the state. They include its unincorporated area, $796 on a $220,000 home; Torrey, $816; Loa, $821; Bicknell, $822; and Lyman, $834.

Taxes are still low in Wayne County, even though the local school district had the second-highest property tax hike in the state this year, and the county had the ninth largest.

Big city taxes • Although taxes can vary greatly within individual cities, large sections often tend to have the same tax rates. The Salt Lake Tribune compared such typical areas for the state's 15 largest cities.

The most expensive typical areas in those largest cities are: Ogden, $2,149 on a $220,000 home; West Valley City, $1,955; Salt Lake City, $1,915; Taylorsville, $1,780; and Draper, $1,759.

The lowest among the largest cities are: Orem, $1,375 on a $220,000 home; Provo, $1,385; St. George, $1,411; Murray, $1,498; and Bountiful, $1,585.

Taxes among the middle group are: Logan, $1,754; Layton, $1,735; Sandy, $1,732; South Jordan, $1,686; and West Jordan, $1,627.

Property tax payments — big and small — are due Nov. 30. Differences in property taxes

Utah's highest • $2,269 on a $220,000 home (the median price in Utah) in a slice of Salt Lake City around 7200 West and 2100 South.

Utah's lowest • $790 on a $220,000 home in an unincorporated part of Summit County in the Park City School District.

Difference • $1,479

Biggest dollar tax hike by a local government • Tintic School District, up $153 on a $220,000 home.

Biggest percentage tax hike by a local government • Willard, up 60.5% ($70 on a $220,000 home).

Source: Salt Lake Tribune analysis of Utah State Tax Commission data.