Solving property tax problems

As much as people hate tax increases, it would be wrong to require the public to micro-manage every proposed property tax hike in Utah. The state is a republic, not a direct democracy. People elect representatives to make tough decisions in the interests of all.

On the other hand, it makes great sense to require the most populous counties in the state to acquire modern software that allows them to reappraise all property values each year. Home prices went on a wild ride in Utah last year, and that led to some wild swings in property tax assessments. But most of those wild swings occurred in counties that don't use modern methods to stay atop changing markets.

Several weeks ago, we warned that state lawmakers would come to the annual legislative session armed with bills written in the heat of last year's anti-tax passions, and that most of those bills would be bad. We haven't been disappointed.

Sen. Wayne Niederhauser, R-Sandy, is sponsoring SB29, which would require that all property taxes beyond the rate of inflation be put to a public vote. The effect of this would be to grind cities, counties, school districts and other local boards with taxing authority slowly to a halt — or at least to keep them from meeting their needs.

Utah law already requires a good deal of public exposure to property tax increases. Local governments are allowed to collect only as much money as they did the year before, with an allowance given for new growth. Anything beyond that triggers a required public hearing, which must be advertised in local newspapers.

Critics say too many of these hearings attract few if any members of the public. But public apathy is hardly an argument for requiring even more public participation. Voters are unlikely to immerse themselves in the reasons elected officials feel a tax hike is needed. They are highly likely to vote based on their own narrow interests. Public officeholders are elected to consider broad interests, and there are plenty of ways to hold them accountable for those decisions.

On the other hand, the bill sponsored by Rep. Wayne Harper, R-West Jordan, HB54, would help ensure that the 2007 shock of higher tax assessments doesn't repeat itself. It would require all counties with more than 31,000 residents to use software keeping them up to date yearly on property values.

Salt Lake County already has such software. Significantly, only 2.28 percent of property owners appealed their assessments there last year.

There is little sense in using a sledgehammer to solve a problem when a little tweaking will get the job done better.