If a bill is introduced during the next legislative session, it probably would seek to change how property taxes are levied against SkyWest aircraft, said Sen. Curt Bramble, R-Provo.

SkyWest's property taxes are based on the value of the aircraft that land and take off from Utah airports and how long they are in the state. That method might be scrapped in favor of a fee based on the age of the aircraft, similar to fees paid to register cars and trucks, Bramble said.

When it bought Atlantic Southeast Airlines from Delta Air Lines in September, SkyWest became the largest regional airline in the country. Tax relief would reinforce SkyWest's finances and might encourage it to create more high-paying jobs in the state, said Rep. Stephen Urquhart, R-St. George.

"We would love for them and for other airlines to expand their operations in the state," Urquhart said. "But because of the way we tax airplanes, there is a pretty big incentive out there for airlines to maintenance aircraft and base operations in states that don't charge so much tax."

SkyWest has a hangar at Salt Lake City International Airport in which eight to 10 airplanes can be worked on at a time. But that's a small fraction of the SkyWest jet and turboprop aircraft that pass through the airport. The airline schedules more than 200 departures a day, said Todd Emerson, SkyWest director of government and legal affairs.

"SkyWest does more maintenance in Colorado, Arizona and California. There are lots of economic advantages to do maintenance work elsewhere," Emerson said. "We know we have considered putting a base in Idaho, which has no property tax on airlines."

SkyWest's annual property tax bill in Utah is about $4 million. How much the airline might save if it receives a tax break next year hasn't been figured out.

"That would be a pretty big computation. I just couldn't even venture a guess," said Sen. Howard Stephenson, R-Draper.

Emerson said the airline is not planning to build a maintenance facility in Idaho. But the airline is getting bigger, and eventually another facility will be necessary. In the two years he has been with SkyWest, the airline's work force has jumped from 4,000 to over 9,000, he said.

That growth doesn't include the acquisition of Atlanta-based ASA. The purchase added 5,700 employees and increased the number of aircraft in parent company SkyWest Inc.'s fleet from 226 to 377.

It isn't certain that a bill will be introduced during the next legislative session, which begins in January. Bramble said lawmakers must weigh the benefits of providing a tax break to SkyWest against any potential harm that might be caused to its competitors.

"Other airlines that aren't based here, like Southwest, Delta and United, have suggested that if there's going to be some tax relief, it ought to benefit all airlines operating in Utah, not just one based here," Bramble said.

Complicating the issue further is SkyWest's business relationships with Delta and United. Through agreements with the two airlines, SkyWest flies as Delta Connection and United Express. "So SkyWest doesn't want to get into a conflict with other airlines that they work closely with," Bramble said.

A decision whether to introduce a bill is expected by Jan. 18, he said.

About the carriers

SkyWest Inc. became the largest regional airline company in the United States last summer when it bought Atlantic Southeast Airlines for $425 million. SkyWest runs SkyWest Airlines and ASA as separate subsidiaries.

SkyWest Airlines

l Headquarters: St. George

l Employees: 9,194

l Number of aircraft: 226

l Number of cities served: 121 in 38 states and Canada

ASA

l Headquarters: Atlanta

l Employees: 5,717

l Number of aircraft: 151

l Number of cities served: 130 in 36 states, Washington, D.C., Canada, Mexico, the Caribbean