Everybody would put more money into a pot under both proposals. And there are winners and losers in who gets to take money out of it. The winners would get the same amount of money in their budgets already, only the money would come from other tax payers.

That essentially means those growing districts would have more headroom to raise taxes, instead of begin so close to the legal maximum, to address future growth. The losers, however, will pay into the pot more money than they get to take out. The net affect of that most likely will be tax hikes in those school districts. And for some, it's not pretty.

The statewide proposal, pitched by Sen. Howard Stephenson, R-Draper, would put $223.4 million into the pot. Nineteen school districts would get more money than they take out, resulting in a tax decrease of between $496 a year on a $250,000 home in Tooele to $6 on the same valued home in Washington County. Taxes would go down $285 in Tintic, $248 in Nebo, $188 in South Sanpete, $121 in Alpine, and about $100 in Davis, Juab, and Sevier. Also seeing tax cuts would be residents in Box Elder, Cache, Duchesne, Iron, Jordan, Morgan, Ogden, Piute, San Juan and Weber.

That's based on those districts' tax bases and growth in enrollment.

On the other side are districts paying in more than they get out. If they want to recover lost money, they'd have to raise taxes. Those hardest hit would be Carbon, Daggett, Emery, Garfield, Kane, Millard, Murray, North Summit, Park City, Rich, Salt Lake and South Summit, who could end up paying over $100 per $250,000 home value under the proposal.

The countywide option follows similar logic. Murray, Salt Lake, Jordan and Granite districts would pay into the pot, worth $44.3 million. Three-fourths of the money would be divvied based on enrollment growth. The remainder would be split based on enrollment and by need as determined by a special committee, which would include representatives from the state tax commission, legislative fiscal analyst, office of planning and budget, state superintendent and others.

An undivided Jordan — new proposed school districts were not included in the analysis — would be the only winner, paying in $17.6 million and getting $28 million in return.

Hardest hit would be Salt lake City School District, which essentially would pay in $10.5 million and take out $727,000. District Superintendent McKell Withers says that would require an immediate tax increase to recoup lost money for buildings and computers and to repay bonds.

A handful of legislators opposed the equalization proposals because of such issues. While the idea of equalization is a good one, it has to be done right, said Sen. Lyle Hillyard, R-Logan. Others agreed.

"I really fear that as we jump into this, we're going to end up revisiting it several times," said Rep. Lou Shurtliff, D-Ogden.

But Bramble said equalization has been a challenge for 20 years, and small school districts have been talked about at least 7 years. Now, he and others, including the Small School Districts Coalition, say it's time to move on the issue.

"Both of these bills stand on their own" independent of the school-district split issue, said former Lehi Rep. David Cox. But, "we have a window of opportunity (to equalize building money) because of this issue to pass this much-needed legislation. Let's not miss that."

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