Legislators eyeing property-tax reform ideas

That's the theory, after all, behind Utah's property-tax system, known as truth-in-taxation: Taxing entities may only collect the same amount from property taxes as they had the previous year, except for new growth. So when property values rise, the tax rate is adjusted downward to make sure the entity collects the same amount.

The system is supposed to prevent taxing entities from getting a windfall just because values increased. And if a taxing entity desires more revenue, it must hold a public hearing to explain the tax increase.

The system requires assessors to have accurate market values as of Jan. 1.

"That puts a huge burden on the county assessors," Altom said.

But some counties are making it happen.

Salt Lake County Assessor Lee Gardner's office is managing to keep assessed values on track with market values, said Sen. Wayne Niederhauser, R-Sandy. Other counties may need to look at Gardner's operation, he said.

"Our county has been very poor at keeping with market value," Altom said.

But the Davis County Commission recently authorized $100,000 for some temporary employees for the assessor's office so Davis County Assessor James Ivie can get up to speed and assess all Davis County property in 2008.

Commissioners in Davis and Utah counties have approved the purchase of software to help assessors analyze property in their counties.

"We're improving every year," Utah County Assessor Kris Poulson said.

Davis County Commissioner Alan Hansen said he's glad local officials are talking with legislators now.

"If we don't start talking about this now, how can we address it come January when their plate's full?" he asked.

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E-mail: jdougherty@desnews.com