Reallocating money in a budget that was approved months ago was not an option, school officials told the dozen or so people who protested the tax increase at Tuesday's public hearing in Farmington.

“The Legislature has put us in this awkward position of cutting other programs or taking blood from our own people to pay for this,'' said board member Tamare Lowe. “For better or worse, we are a county of kids and people, not businesses who can help out with the taxes. We have no choice.''

The tax increase will generate $1.3 million for the Performance Plus K-3 Reading Improvement Program.

In return, the state will pump $1.6 million into the Davis School District to help fund it.

According to Walker's plan, the money will be spent on books and specialized programs to ensure that kindergartners are reading on an appropriate grade level in three years. But rather than funding the entire program, the 2004 Legislature voted to help school districts pay for the program, contingent on the districts' ability to come up with matching funds. In 21 districts across the state, that meant tax increases.

In Davis County, officials promoted it as $1-a-month tax increase - meaning it would cost homeowners $12.03 per year on a home valued at $167,000.

“It seems they've found the easiest way to raise taxes is to jack up our property values,'' said Layton resident Ken Lind.

Lind brought along his tax notice that showed the value on his home had increased from $102,860 to $183,300, already giving him a big increase in his property tax bill. In the end, he concluded that his beef is with the county assessor, not the school board, even though his tax notice shows the biggest portion of the taxes goes to the district.

Ron Mortensen, of the tax watchdog group Citizens for Tax Fairness, said Davis County residents are being “stretched to the limit'' by taxes, and more tax increases are on the horizon.

“They say it's only a dollar a month, but those dollars add up pretty quick,'' Mortensen said. “This county doesn't know when to say no.''

Statistics collected by the Utah Taxpayers Association show that Davis County property owners bear the sixth heaviest tax burden in the state.

In addition to the school board's decision to go with a tax increase, Davis County residents might feel the bite from a recent bond to build a recreation center in the south end of the county, a proposed countywide recreation, arts and parks tax and plans to renew a bond to expand the jail.

“Local government in Davis County is ganging up on taxpayers at a rate we haven't seen in years,'' says Mike Jerman, spokesman for the association. “They are certain to go up in the rankings.''

lorib@sltrib.com