From Deseret News archives:
Property-tax plans studied
• A property's market value should be calculated on a rolling five-year average.
• The 45 percent exemption for residential property should apply to more than one acre if constrained by zoning.
• Property-tax increases above the inflation rate should go to a vote of the people.
• School districts could get funding from sales tax revenue rather than property taxes.
• A simpler rate is needed to tax homes and land.
• Qualifying residents over 65 could have property taxes deferred.
• Circuit-breaker qualifications should be broadened.
• Taxable value should be calculated on the acquisition value of a property
• Assessors should assess their entire county every year.
• School districts shouldn't have to re-qualify so often for leeways to get state funding.
• Accurate, well-funded appraisal systems are needed. The state could initiate a statewide appraisal system and/or require disclosure of all property transactions and sales prices.
• Truth-in-taxation requirements should continue.
• The Utah Tax Commission should be given more oversight.
• Tax deferrals may not be a good idea for senior citizens.
• Elections for property tax increases should require a double majority to pass.
The 2008 general session of the Legislature begins Jan. 21.
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