Between 2019 and 2024 Utah County raised its property tax twice and rolled back only part of it in between. Here is one place the money went, and who decided it.
While county property taxes rose, the county commissioners' own salaries climbed from about $119,000 a year to nearly $170,000.
Source: figures stated by county commission candidate Brent Bowles at the June 2026 commission candidates' debate, as reported by the Lehi Free Press. Candidate David Spencer cited similar figures at the same debate.
Take the county's own tax changes from 2019 to 2024 and stack them, one on top of the other. Start with $100 of county property tax before 2019:
Flat for two decades, as her site puts it.
Raised 67.4% after a Truth in Taxation hearing.
About half of the 2019 increase repealed: 25% of it in April, 49.7% in all by June.
Raised another 47.99%, adopted in full in December.
$100 × (1 + 0.674 × 0.503) × 1.4799 ≈ $198
That total is arithmetic on the published percentages for the county's portion of the property tax, and nothing more. It is not a line in a county ledger. The 2019 and 2024 increases and the April 2021 repeal are as documented on Gina Tanner's own campaign site, auditorgina.com. The June 2021 total is from the Salt Lake Tribune. KSL reported the 2024 increase adopted in full on December 18, 2024.
"The names of these employees aren't what matters, so I've left their last names off. The full records, names included, are public at GovSalaries."
— Hans Andersen, CPAcounty employees listed, each paid $196,000 or more in 2025
median increase for the 41 people in the records since 2019
Line up the 41 increases from smallest to largest. The middle one, the 21st, is +140.4%. 35 of the 41 more than doubled.
Computed from the table below. One 2019 row is left out because its first-year figure reflects a partial year (see note †).
"This isn't about the county's employees. Most anyone would take a raise if it were offered. It's about the officials who approved spending beyond what the county took in, and never made that plain to the citizens paying for it."
— Hans Andersen, CPAClick any column heading to sort. On a phone, swipe the table sideways.
| Spencer | Sheriff | Deputy Sheriff II Corrections | 2019 | $338,789 | +$192,506 | +131.6% | +21.9% |
| Jeff | Attorney | County Attorney | 2023 | $295,108 | +$70,808 | +31.6% | +15.8% |
| Michael | Sheriff | County Sheriff | 2021 | $287,571 | +$99,803 | +53.2% | +13.3% |
| Logan | Sheriff | Physician Assistant Corrections | 2021 | $280,879 | +$73,581 | +35.5% | +8.9% |
| Richard | Public Works | Director Public Works County Engineer | 2019 | $274,789 | +$123,409 | +81.5% | +13.6% |
| Christopher | Attorney | Deputy County Attorney V | 2024* | $268,883 | — | — | — |
| Chad | Attorney | Chief Deputy County Attorney | 2019 | $267,212 | +$138,062 | +106.9% | +17.8% |
| Andrew | Sheriff | Sergeant- Corrections | 2021 | $261,273 | +$80,195 | +44.3% | +11.1% |
| David | Sheriff | Deputy Sheriff II Corrections | 2021 | $259,455 | +$62,846 | +32.0% | +8.0% |
| Shaun | Sheriff | Under Sheriff | 2019 | $254,317 | +$148,097 | +139.4% | +23.2% |
| John | Sheriff | Deputy Sheriff II Corrections | 2021 | $252,297 | +$124,006 | +96.7% | +24.2% |
| Christine | Attorney | Deputy County Attorney | 2023 | $252,058 | +$44,952 | +21.7% | +10.9% |
| Joseph | Sheriff | Sergeant - Enforcement | 2021 | $251,593 | +$93,111 | +58.8% | +14.7% |
| Matthew | Sheriff | Chief Deputy Enforcement | 2019 | $251,553 | +$142,896 | +131.5% | +21.9% |
| Jeffery | Sheriff | Sergeant- Corrections | 2019 | $251,333 | +$132,176 | +110.9% | +18.5% |
| David | Sheriff | Chief Deputy Enforcement | 2021 | $247,619 | +$63,786 | +34.7% | +8.7% |
| Ralf | Human Resources | Director - Human Resources | 2021 | $247,575 | +$55,982 | +29.2% | +7.3% |
| David | Sheriff | Sergeant- Corrections | 2021 | $247,346 | +$74,015 | +42.7% | +10.7% |
| Benjamin | Sheriff | Deputy Sheriff II Enforcement | 2019 | $243,743 | +$156,379 | +179.0% | +29.8% |
| Shawn | Sheriff | Sergeant - Enforcement | 2021 | $243,381 | +$86,299 | +54.9% | +13.7% |
| Paul | Attorney | Deputy County Attorney IV | 2021 | $242,544 | +$91,167 | +60.2% | +15.1% |
| Eric | Health | Executive Director Health | 2021 | $242,520 | +$56,205 | +30.2% | +7.5% |
| James | Attorney | Deputy County Attorney | 2023 | $242,458 | +$143,483 | +145.0% | +72.5% |
| —‡ | Sheriff | Sergeant- Corrections | 2025* | $240,999 | — | — | — |
| Erik | Sheriff | Chief Deputy Enforcement | 2019 | $240,312 | +$145,635 | +153.8% | +25.6% |
| Brad | Sheriff | Deputy Sheriff II Enforcement | 2021 | $239,133 | +$94,088 | +64.9% | +16.2% |
| Skyler | Commissioner | County Commissioner | 2024* | $238,561 | — | — | — |
| Brandon | Commissioner | County Commissioner | 2023 | $237,877 | +$41,285 | +21.0% | +10.5% |
| David | Attorney | Deputy County Attorney V | 2021 | $237,826 | +$39,514 | +19.9% | +5.0% |
| Amelia | Commissioner | County Commissioner | 2023 | $237,634 | +$41,902 | +21.4% | +10.7% |
| Jeremy | Professional Services | Professional Services Tl | 2021 | $237,492 | +$76,048 | +47.1% | +11.8% |
| Ryan | Attorney | Deputy County Attorney | 2019 | $236,622 | +$131,683 | +125.5% | +20.9% |
| Dale | Attorney | Deputy County Attorney V | 2019† | $235,963 | — | — | — |
| Garrett | Sheriff | Sergeant - Enforcement | 2019 | $235,709 | +$155,812 | +195.0% | +32.5% |
| Nolan | Sheriff | Deputy Sheriff II Corrections | 2021 | $235,179 | +$73,564 | +45.5% | +11.4% |
| Bryce | Sheriff | Sergeant- Corrections | 2021 | $234,260 | +$90,186 | +62.6% | +15.6% |
| Beau | Sheriff | Sergeant - Enforcement | 2019 | $234,224 | +$157,803 | +206.5% | +34.4% |
| Christopher | Sheriff | Sergeant- Corrections | 2019 | $233,982 | +$103,469 | +79.3% | +13.2% |
| Ricky | Sheriff | Deputy Sheriff II Corrections | 2019 | $233,904 | +$140,755 | +151.1% | +25.2% |
| Dallin | Sheriff | Sergeant - Enforcement | 2023 | $231,601 | +$31,484 | +15.7% | +7.9% |
| Shaun | Sheriff | Lieutenant Enforcement | 2019 | $230,778 | +$134,798 | +140.4% | +23.4% |
| Timothy | Attorney | Deputy County Attorney V | 2021 | $230,657 | +$35,148 | +18.0% | +4.5% |
| Jacob | Sheriff | Sergeant- Corrections | 2021 | $230,158 | +$84,779 | +58.3% | +14.6% |
| Jonstan | Sheriff | Lieutenant-Corrections | 2021 | $229,402 | +$74,796 | +48.4% | +12.1% |
| Burt | Assessor | County Assessor | 2021 | $228,621 | +$62,913 | +38.0% | +9.5% |
| Spencer | Sheriff/Health | Corrections Registered Nurse | 2021 | $228,132 | +$64,160 | +39.1% | +9.8% |
| Anthony | Surveyor | County Surveyor | 2019 | $227,408 | +$134,691 | +145.3% | +24.2% |
| Raymond | Sheriff | Sergeant - Enforcement | 2021 | $227,128 | +$94,424 | +71.2% | +17.8% |
| —‡ | Attorney | Deputy County Attorney | 2025* | $225,592 | — | — | — |
| Tyler | Sheriff | Sergeant - Enforcement | 2019 | $225,235 | +$137,749 | +157.5% | +26.2% |
| Roger | Sheriff | Sergeant - Enforcement | 2021 | $224,889 | +$82,129 | +57.5% | +14.4% |
| Wayne | Sheriff | Lieutenant Enforcement | 2021 | $223,665 | +$62,426 | +38.7% | +9.7% |
| Michael | Health | Division Director Nursing | 2021 | $223,468 | +$155,044 | +226.6% | +56.6% |
| Bryce | Development | Director - Community Development | 2021 | $223,288 | +$53,211 | +31.3% | +7.8% |
| Julia | Attorney | Deputy County Attorney V | 2021 | $223,107 | +$49,665 | +28.6% | +7.2% |
| —‡ | Attorney | Deputy County Attorney V | 2025* | $222,611 | — | — | — |
| Steven | Sheriff | Chief Deputy Corrections | 2019 | $222,114 | +$115,461 | +108.3% | +18.0% |
| Aaron | Clerk | County Clerk | 2023 | $222,104 | +$34,142 | +18.2% | +9.1% |
| James | Attorney | Deputy County Attorney | 2023 | $221,567 | +$97,539 | +78.6% | +39.3% |
| Yvette | Sheriff | Lieutenant Enforcement | 2021 | $221,451 | +$37,057 | +20.1% | +5.0% |
| Paul | Attorney | Deputy County Attorney | 2021 | $221,223 | +$38,636 | +21.2% | +5.3% |
| Quinton | Administration | Sergeant Administration | 2019 | $220,549 | +$131,462 | +147.6% | +24.6% |
| Stephen | Sheriff | Sergeant- Corrections | 2021 | $220,525 | +$79,059 | +55.9% | +14.0% |
| Rhett | Sheriff | Lieutenant Enforcement | 2021 | $220,227 | +$58,272 | +36.0% | +9.0% |
| Eldon | Sheriff | Lieutenant Enforcement | 2021 | $220,047 | +$56,890 | +34.9% | +8.7% |
| Elyse | Sheriff | Sergeant - Enforcement | 2021 | $219,968 | +$94,329 | +75.1% | +18.8% |
| Regan | Sheriff | Lieutenant-Corrections | 2021 | $218,934 | +$58,901 | +36.8% | +9.2% |
| Andrea | Recorder | County Recorder | 2022 | $218,316 | +$96,651 | +79.4% | +26.5% |
| Justin | Sheriff | Lieutenant Enforcement | 2021 | $218,189 | +$61,706 | +39.4% | +9.9% |
| Jared | Sheriff | Lieutenant-Corrections | 2023 | $218,145 | +$26,112 | +13.6% | +6.8% |
| Bryce | Sheriff | Deputy Sheriff II Enforcement | 2019 | $217,970 | +$141,075 | +183.5% | +30.6% |
| Adam | Sheriff | Deputy Sheriff II Corrections | 2021 | $217,900 | +$100,187 | +85.1% | +21.3% |
| Max | Sheriff | Sergeant - Enforcement | 2021 | $217,766 | +$77,228 | +55.0% | +13.7% |
| Wade | Sheriff | Deputy Sheriff II Corrections | 2019 | $217,609 | +$93,346 | +75.1% | +12.5% |
| James | Attorney | Deputy County Attorney | 2023 | $216,903 | +$60,987 | +39.1% | +19.6% |
| David | Attorney | Deputy County Attorney | 2023 | $216,578 | +$140,006 | +182.8% | +91.4% |
| Gregory | Sheriff | Sergeant - Enforcement | 2021 | $216,546 | +$75,266 | +53.3% | +13.3% |
| Collin | Sheriff | Sergeant - Enforcement | 2021 | $216,526 | +$45,930 | +26.9% | +6.7% |
| Rodney | Auditor | County Auditor | 2023 | $215,400 | +$31,977 | +17.4% | +8.7% |
| Nancy | Sheriff | Lieutenant-Corrections | 2021 | $214,780 | +$44,877 | +26.4% | +6.6% |
| Peter | Attorney | Deputy County Attorney | 2023 | $214,778 | +$40,955 | +23.6% | +11.8% |
| Don | Sheriff | Chief Deputy Enforcement | 2021 | $214,677 | +$83,591 | +63.8% | +15.9% |
| Nicholas | Sheriff | Sergeant - Enforcement | 2019 | $214,465 | +$132,822 | +162.7% | +27.1% |
| Adam | Attorney | Deputy County Attorney | 2019 | $214,341 | +$121,993 | +132.1% | +22.0% |
| Douglas | Sheriff | Lieutenant Enforcement | 2021 | $214,339 | +$66,732 | +45.2% | +11.3% |
| Aaron | Other | Special Agent | 2019 | $214,101 | +$137,516 | +179.6% | +29.9% |
| Michael | Sheriff | Sergeant - Enforcement | 2021 | $214,048 | +$97,219 | +83.2% | +20.8% |
| Richard | Sheriff | Deputy Sheriff II Enforcement | 2021 | $213,992 | +$68,460 | +47.0% | +11.8% |
| Holly | Attorney | Deputy County Attorney | 2023 | $213,418 | +$41,475 | +24.1% | +12.1% |
| Tyler | Health | Deputy Director Health | 2019 | $212,344 | +$131,132 | +161.5% | +26.9% |
| Jeff | Sheriff | Lieutenant Enforcement | 2021 | $212,265 | +$47,483 | +28.8% | +7.2% |
| Brian | Sheriff | Lieutenant Enforcement | 2019 | $211,601 | +$120,518 | +132.3% | +22.1% |
| Scott | Sheriff | Deputy Sheriff II Corrections | 2021 | $211,437 | +$85,320 | +67.7% | +16.9% |
| Jory | Sheriff | Deputy Sheriff II Enforcement | 2019 | $211,270 | +$116,351 | +122.6% | +20.4% |
| Patrick | Other | Director Information Systems | 2019 | $210,621 | +$98,713 | +88.2% | +14.7% |
| William | Attorney | Deputy County Attorney | 2021† | $210,598 | — | — | — |
| Patrick | Fire | County Fire Chief | 2021 | $210,326 | +$59,511 | +39.5% | +9.9% |
| Andrew | Sheriff | Sergeant- Corrections | 2019 | $210,210 | +$109,322 | +108.4% | +18.1% |
| Joshua | Sheriff | Lieutenant Enforcement | 2021 | $210,154 | +$42,172 | +25.1% | +6.3% |
| Stephen | Attorney | Deputy County Attorney | 2023 | $210,127 | +$31,726 | +17.8% | +8.9% |
| Danene | Financial | Associate Director Financial Services | 2021 | $210,106 | +$32,555 | +18.3% | +4.6% |
| David | Sheriff | Sergeant - Enforcement | 2019 | $209,730 | +$130,078 | +163.3% | +27.2% |
| Michael | Sheriff | Sergeant - Enforcement | 2023 | $209,574 | +$50,363 | +31.6% | +15.8% |
| Ezra | Administration | County Administrator | 2019 | $208,906 | +$152,536 | +270.6% | +45.1% |
| Austin | Sheriff | Sergeant - Enforcement | 2021 | $208,691 | +$84,520 | +68.1% | +17.0% |
| Michael | Administration | Programming Team Supervisor | 2019 | $208,489 | +$106,576 | +104.6% | +17.4% |
| Zachary | Sheriff | Sergeant - Enforcement | 2022 | $208,392 | +$105,192 | +101.9% | +34.0% |
| Darin | Administration | Gis Manager | 2019 | $208,233 | +$106,029 | +103.7% | +17.3% |
| Stephen | Sheriff | Sergeant - Enforcement | 2019 | $208,152 | +$95,077 | +84.1% | +14.0% |
| Noy | Attorney | Deputy County Attorney | 2021 | $207,887 | +$77,765 | +59.8% | +14.9% |
| Erwin | Attorney | Deputy County Attorney V | 2023 | $207,556 | +$24,170 | +13.2% | +6.6% |
| Kim | Treasurer | County Treasurer | 2021 | $207,377 | +$57,884 | +38.7% | +9.7% |
| Bryce | Sheriff | Deputy Sheriff II Corrections | 2019 | $207,304 | +$143,460 | +224.7% | +37.5% |
| Mathew | Sheriff | Sergeant - Enforcement | 2019 | $206,973 | +$126,928 | +158.6% | +26.4% |
| Douglas | Sheriff | Lieutenant Enforcement | 2021 | $206,711 | +$51,014 | +32.8% | +8.2% |
| Robert | Sheriff | Sergeant - Enforcement | 2019 | $206,639 | +$124,335 | +151.1% | +25.2% |
| Jason | Sheriff | Lieutenant Enforcement | 2021 | $204,754 | +$31,368 | +18.1% | +4.5% |
| Jeffrey | Administration | Division Manager Programming | 2021 | $204,706 | +$74,139 | +56.8% | +14.2% |
| Kelton | Judge | Justice Court Judge | 2023 | $204,252 | +$30,248 | +17.4% | +8.7% |
| Tye | Attorney | Deputy County Attorney | 2023 | $204,098 | +$40,031 | +24.4% | +12.2% |
| Gregory | Attorney | Deputy County Attorney | 2023 | $203,735 | +$63,315 | +45.1% | +22.5% |
| Anthony | Sheriff | Deputy Sheriff II Enforcement | 2019 | $203,488 | +$116,326 | +133.5% | +22.2% |
| Cade | Sheriff | Deputy Sheriff II Corrections | 2021 | $203,432 | +$76,490 | +60.3% | +15.1% |
| Charlotte | Attorney | Deputy County Attorney | 2019 | $203,313 | +$123,064 | +153.4% | +25.6% |
| Sean | Sheriff | Deputy Sheriff II Corrections | 2021 | $202,556 | +$107,880 | +113.9% | +28.5% |
| Vernal | Sheriff | Sergeant - Enforcement | 2021 | $202,100 | +$55,511 | +37.9% | +9.5% |
| Matthew | Sheriff | Deputy Sheriff II Enforcement | 2019 | $201,431 | +$128,705 | +177.0% | +29.5% |
| Brandon | Sheriff | Sergeant- Corrections | 2021 | $201,305 | +$43,198 | +27.3% | +6.8% |
| Dale | Health | Health Services Administrator Corrections | 2019 | $201,030 | +$90,415 | +81.7% | +13.6% |
| Trevor | Sheriff | Sergeant - Enforcement | 2021 | $200,571 | +$78,350 | +64.1% | +16.0% |
| Benjamin | Attorney | Deputy County Attorney | 2023 | $200,192 | +$82,103 | +69.5% | +34.8% |
| Teryl | Health | Registered Nurse Sworn | 2021 | $200,092 | +$40,432 | +25.3% | +6.3% |
| Corey | Sheriff | Sergeant - Enforcement | 2021 | $200,012 | +$58,786 | +41.6% | +10.4% |
| Brandon | Sheriff | Deputy Sheriff II Corrections | 2021 | $199,399 | +$92,265 | +86.1% | +21.5% |
| Mikelle | Attorney | Deputy County Attorney | 2024* | $199,272 | — | — | — |
| Michael | Attorney | Deputy County Attorney | 2023 | $198,619 | +$45,458 | +29.7% | +14.8% |
| Eric | Sheriff | Sergeant- Corrections | 2021 | $198,619 | +$96,852 | +95.2% | +23.8% |
| Brandon | Sheriff | Deputy Sheriff II Corrections | 2021 | $198,405 | +$67,178 | +51.2% | +12.8% |
| Shawn | Health | Corrections Registered Nurse | 2021 | $198,273 | +$30,654 | +18.3% | +4.6% |
| Jesse | Sheriff | Deputy Sheriff II Judicial | 2022 | $198,199 | +$100,480 | +102.8% | +34.3% |
| Paul | Administration | Database Administration Supervisor | 2023 | $198,189 | +$108,112 | +120.0% | +60.0% |
| Taylor | Fire | Battalion Chief Wildland Fire | 2021 | $198,067 | +$127,322 | +180.0% | +45.0% |
| Alan | Health | Corrections Nursing Supervisor Sworn | 2021 | $198,015 | +$32,502 | +19.6% | +4.9% |
| Lauren | Attorney | Deputy County Attorney | 2024* | $197,437 | — | — | — |
| Jason | Sheriff | Sergeant - Enforcement | 2019 | $197,128 | +$119,168 | +152.9% | +25.5% |
| Kyle | Sheriff | Deputy Sheriff II Enforcement | 2021 | $196,445 | +$116,543 | +145.9% | +36.5% |
* First year in the pay records is 2024 or 2025. A first-year figure can cover only part of a year, so the change columns aren't comparable and are left blank.
† First-year pay far below a full year in the same position reflects a partial first year: $25,505 in 2019 for a role paying about $236,000 in 2025, and $49,847 in 2021 for a deputy county attorney who earned $110,108 the next year in the same job. The change columns are left blank, and the 2019 row is left out of the median.
‡ The source row lists only a last name, so no name is shown.
Compiled by the campaign from GovSalaries' public records of Utah County pay: the county's top earners in 2025, each paid $196,000 or more.
First year in pay records is the earliest year the person appears in the records the campaign pulled. Those years cluster at 2019, 2021 and 2023 because that is when records are available, not when people were hired. A person's actual hire date may be earlier.
2025 total pay (as reported) is total reported compensation, not base salary. It can include overtime and, likely, benefits, which is how a Deputy Sheriff II reaches $338,789.
Increase since first year is 2025 total pay minus total pay in the first year in the records. % increase is that increase divided by first-year pay. Average % per year is the % increase divided by the number of years since. Percentages are computed from the dollar figures.
You can download the data behind this table (CSV). The file is the campaign's compilation as received, so its percentage columns use the original figures and are not adjusted for the partial years noted above.
Spotted something that looks wrong? Check any row against the source, and tell us.
My opponent, Gina Tanner, explains the history of the tax increases in her own words.
Read her explanation →