But tax officials warned that nothing is broken and lawmakers should move with caution before making sweeping changes in how homes and land are assessed and taxed.

"Our fair market valuation is one of the best in the nation," said state Tax Commission Chairwoman Pam Hendrickson, attributing the tax jumps to an extraordinary year in real estate sales. "It's a good system. It's not a system I recommend we throw out and start over from scratch."

Hendrickson, however, suggested several improvements could reduce the shock to taxpayers, including a shared computer system used by all counties, allowing assessors access to sales prices and regular cost-of-living or inflation adjustments to the tax rate.

The Utah Constitution requires that the tax be set in proportion to the "fair market value" of the property, but allows the Legislature to define it.

Rep. Gage Froerer said the property tax system needs to be scrutinized on every level from policy to information gathering.

"Maybe policy is not the problem, but it probably needs to be tweaked, if not changed," Froerer said.

The Huntsville Republican called for shifting the burden of school funding from property taxes to sales tax, perhaps augmented by better use of trust land resources.

Sen. Dennis Stowell, R-Parowan, proposed that fair market value be based on a five-year rolling average. But such a calculation change might require a constitutional amendment, he acknowledged. "I believe people are so upset about these fluctuating values, that we could pass a constitutional amendment."

Sen. Wayne Niederhauser, Senate chairman of the committee, warned proposals such as deferred payments for senior citizens and better information systems are "band-aids" on a more extensive problem.

The Sandy developer is proposing legislation to require local governments wanting to boost taxes to take it to a vote of the people. Under the state's system now, taxpayer power is limited to complaining about hikes at truth-in-taxation hearings.

"If we are going to raise revenue [through property tax increases] people need to weigh in on it. Taxation for growth must go to a vote of the people," Niederhauser said.

Senate President John Valentine said Niederhauser's proposal was discussed during a caucus Wednesday and several Republican lawmakers raised questions about it.

Niederhauser ''gave no indication of abandoning the proposal nor did the caucus ask him to abandon it,'' Valentine said. But he added Niederhauser agreed he needed to study the plan further to "answer some of the concerns raised."