The West Jordan Republican is sponsoring legislation, still being drafted, that would reduce the property-tax rate now levied for schools while raising the sales-tax rate 1.65 percent.

"If we had gone back to 1980 and 1985 and done this, we would have more money for public education today," Harper said, noting that sales-tax revenue increases faster than property taxes.

But Provo Municipal Councilman George Stewart thinks the plan is risky, especially in an uncertain economy.

"My preference would be to continue using the property tax," Stewart said. "Sales tax is too volatile."

He noted that Provo's sales-tax revenue has started to decline after a 12 percent jump in 2007 collections.

Harper believes the concern is unwarranted. He said the Legislature's fiscal analysts have found that, over 20 years, sales tax and property tax are equally stable.

Under the plan, property taxes would be reduced statewide by $600 million, while the proposed sales-tax increase would be enough to replace the money, which Harper said would be distributed to schools based on the Weighted Pupil Unit formula.

He said that would create equity in funding between rural and urban districts, as well as give public education a third dedicated source of income.

dmeyers@sltrib.com