For the first time since it was incorporated in 1999, Herriman City will increase property taxes. At a public hearing on Aug. 22, the City Council voted to increase property taxes 12.2% to support the Herriman City Safety Enforcement Area, a taxing entity that funds the Herriman Police Department. City officials declared that if they don’t raise property taxes, residents will notice a decrease in police services, including longer response times and fewer investigations. 

“If residents wish for the level of service to continue as time goes on, a revenue increase is needed in funding the police department. Costs have already been cut as much as the Council feels is reasonable without undermining the level of service,” the city stated.

At the hearing, various community members offered impassioned speeches for and against the proposed hike. Despite the stakes, however, attendee numbers were underwhelming—the council chambers were less than half full. The council disclosed in June that it was considering an increase of up to 15%, but after listening to public input for the better part of two hours, council members ultimately concluded that 12.2% was the optimal number. 

Many residents expressed frustration at a raise that comes on the heels of other recent property tax increases. Councilman Jared Henderson, who is also a financial planner, thoroughly explained that Herriman City has nothing to do with the higher tax bills residents have seen. The city maintained that the significant hikes many Herriman property owners have noticed this year are largely because of increases levied by Jordan School District and Salt Lake County. 

Some attendees are skeptical, however. Resident Glen Johnson feels that the city was merely pointing fingers and had made up its mind about the increase before the meeting even began. “I’d rather see a flat tax percentage on property tax. I think there should be an amendment that says they can never come back and ask for more,” he declared. Johnson feels that if the county or state is to blame for higher taxes, the City Council needs to “buck the state legislature” to decrease them. 

 Other Herriman residents in attendance agree that the outcome seemed predetermined and that costs seem too high. Attendee Kathy Gregory commented, “I felt like there weren’t enough people there to represent us and that the City Council already had their minds made up.” 

Gerald White II of Herriman believes that increasing property taxes for the safety of the city is necessary, but to consider a 15% jump all at once was too much. “Costs should be controlled, avoiding excessive spending on the latest and greatest tools. Herriman should be focused on setting commercial zoning and attracting businesses instead of trying to squeeze revenue out of high-density housing,” he asserted.

A recurring theme at the hearing was rising property values. Council members explained that in order to maintain a consistent dollar amount, Utah adjusts the tax rate according to fluctuating property values. If property values rise, the rate is lowered, and if property values fall, the rate is increased so the owner pays the same annual dollar amount. Of the thousands of dollars that Herriman owners pay in property taxes, the city itself only keeps an eyebrow-raising $60–$65 per property per year. 

“Combined, the city entities are roughly a quarter of overall property taxes paid,” Herriman Communications Manager Jon LaFollette clarified. “For the average property value of $587,900… Herriman City… [receives] $62.73. HCSEA [receives] $478.16, and HCFSA [receives] $426.17.”

Some at the hearing questioned the city’s 2018 decision to leave the Unified Police Department, which is funded by the Salt Lake Valley Law Enforcement Service Area . Councilman Henderson referred to this decision as a “no-brainer.” The city revealed, “The number of officers on the streets approximately doubled for the same cost.” When the HCSEA was created alongside the HPD, Herriman levied the same property tax rate that was used by the SLVLESA—until August’s vote, this tax rate had remained unchanged since 2018. HCSEA and city finances are kept separately to ensure that funds for the HPD are used as intended and to offer transparency. 

Property owners may wonder why the HPD is short on funds in the first place. Primary factors affecting the safety budget issue include significant inflation and an increase in average law enforcement salaries. Herriman must offer competitive salaries to retain officers. “... If your house value goes from $500,000 to a million dollars, the City of Herriman doesn’t collect an extra dollar…” Councilman Steven Shields added. “So there’s no money disappearing. It’s just we have more costs… If we do not adjust for inflation, we will have to cut service. Period.” The city further explained, “Additionally, the city’s General Fund (not normally meant for police-related expenses) was helping to subsidize the Police Department if the HCSEA revenue wasn’t enough to pay for expenses.” Utah's property tax structure provides a measure of additional revenue for population growth but offers no solutions for inflation or market changes.

 Retired Sergeant Sam Winkler moved to Herriman over a year ago, and asserts that in his experience as a former law enforcement professional, when police are underfunded and stretched too thin, officers begin to suffer mentally. “It got to be where I didn’t want to go out and take care of people, but that wasn’t possible. I couldn’t escape,” he recalled. Winkler supports the property tax increase if money no longer being borrowed from the general fund is used appropriately, especially for road maintenance. “I hate paying taxes,” he stressed. “But I see roads deteriorating. I support it as long as HPD and the city use the money properly.”  

Yet the safety budget issue is only one piece of the overall general budget deficit Herriman is experiencing. Because the city has grown so quickly, ongoing operating expenses have been funded through one-time revenue sources such as development impact fees or building permit fees. “That was something the city knew it could not do forever, and made progress for years to reduce that dependency on one-time money and instead rely on ongoing revenue from taxes (sales tax, primarily) for operating expenses,” the city remarked. 

This is the first year in many that one-time revenue is aligned with one-time expenses (such as building parks or installing water lines), and ongoing revenue is matched with ongoing expenses. Predictably, in order to balance the budget, some city infrastructure and maintenance projects have been postponed, and some vacant or new staff positions have been reduced or eliminated.  

 Though many oppose the increase, numerous others approve of the City Council’s handling of the budget dilemmas. Longtime resident Curtis Cannon has been on the Citizen’s Advisory Board for four years. The Citizens Advisory Board works with the HPD to help ensure officers respond appropriately to situations and to provide feedback for improvement. Cannon feels he understands the needs of Herriman more than many do. “We need more police officers, especially with all the new development and Olympia Hills,” he said. “There’s so much more than just giving tickets. Police officers are at our schools. They… handle tense situations in a calm manner. It’s amazing that they can compartmentalize and go home to their families and live normal lives. I think they deserve more than what we’re giving them. They will give their lives to save other people. They’re not perfect, but man, these guys work hard.”

 Kimberly Briggs of Herriman, who is also on the Citizen’s Advisory Board, supports the tax increase as well. “If we don’t [raise taxes] now, our level of service will start to decline as our city grows,” she said. “If it were my son or husband, I would want to make sure [they had equipment that keeps them safe]. They go above and beyond to help the community on and off duty because they care about the citizens.” λ