This is an archived article that was published on sltrib.com in 2007, and information in the article may be outdated. It is provided only for personal research purposes and may not be reprinted.
That howling you heard the other day was not dogs serenading the harvest moon. It was homeowners baying at the Legislature about huge jumps in their property tax bills.
Some lawmakers were quick to pander. Sen. Wayne Niederhauser, R-Sandy, said he would like to see a law requiring any property tax hike greater than inflation go to a public vote.
But before Utah lawmakers take a machete to the property tax, possibly hamstringing local governments or creating new, unintended inequities, we believe that they should first find out what happened in places like Bountiful and Ogden Valley, where tax bills have gone through the roof. Apparently, the worst problems are not systemwide, but are confined to local pockets.
Take Bountiful, for instance. Everyone knows what has happened to real estate values during the housing boom. However, Utah property tax law is supposed to compensate for rapid market inflation. As values go up, the certified tax rate goes down, holding government revenues constant except for additions to the tax base caused by growth, such as new housing or property improvements, or tax increases above the certified rate approved by local governments after truth-in-taxation hearings.
The huge jumps in Bountiful may be attributable to the fact that real properties there were inspected for reappraisal for the first time in many years. In addition, some increased valuations may have been incorrectly classified as new growth, causing a slight increase in the certified tax rates. Finally, several taxing entities passed increases above their certified rate, including Davis County (up 32 percent to pay for jail operations), Davis County School District (up 4 percent) and Weber Basin Water Conservancy District (up 12 percent).
Maybe the properties should be inspected more often than once every five years, the minimum state standard now. That could mitigate sticker shock.
For now, tax officials in Davis County have put in place an equity adjustment. It is available to residential property owners whose 2007 assessed market value increased more than 24 percent (the county average) since 2005 as the result of reappraisal or factoring. It applies to homes completed before 2005, and will reduce proposed taxes about $100 for each $20,000 of assessed market value over the 24 percent benchmark.
The adjustments will appear on tax notices in November. Taxpayers who believe they qualify but are not notified may apply for the adjustment after Nov. 5 at the county clerk/auditor's office.