Despite what a person feels about whatever is the ultimate purpose of the increased tax revenue generated by SB 111, it is clearly contrary to the concept of not raising taxes without a public hearing.
This type of subterfuge is the very reason the property tax rate is adjusted (either up or down) to account for the fluctuating real estate market. It allows for the amount of tax money collected by the taxing entity to remain the same, unless politicians are willing to face their constituents and justify a huge tax increase. Legislators should know the voters of Utah are not so stupid as to think that because the tax rate is not changing that this bill does not represent an ongoing tax increase.
This bill is a way for politicians to collect a tax windfall every time homes are reassessed, all without ever holding a public hearing or casting a vote.
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