House Bill 66 is based on the premise of an ideal "free public education" -- that all American children should start out on an equal education footing. It's a grand concept that, in practice, is almost impossible to achieve.

Utah already does a better job than most states of spreading taxpayer money to all schools equally, but over the years, some districts have been able to increase their per-pupil funding by raising local property taxes through 14 different tax levies. And their larger total property values mean the same rate raises much more money in Salt Lake City or Park City district than in, say, Rich County School District.

Rep. Merlynn Newbold, R-South Jordan, wants to simplify things and even them out with HB66. But some school districts would pay too high a price under her bill at a time when all the state's schools are struggling with budget cuts in an unprecedented state and national economic downturn.

Both state and local property taxes help fund education. Most locally raised taxes stay in the district, and state property taxes are distributed equally throughout the state on a per-pupil basis. Newbold's bill would raise the state property tax rate and shift $155 million into the state's pot. It would also simplify the way local property taxes may be raised, reducing the 14 types of levies to six.

HB66 would "redistribute the wealth" from districts with higher per-student local tax revenue to districts that have less. Nineteen districts would lose money and would either have to raise local taxes to maintain existing funding levels or cut their budgets. Twenty-two would gain funding. Salt Lake City School District would be the biggest loser or "contributor," followed by Park City. Each would contribute close to $8 million to the pot for redistribution to other districts, including Davis, Alpine, Nebo and many rural districts with many acres of public land that is non-taxable. Charter schools would gain nearly $9 million.

Meanwhile, all the districts in Salt Lake County except Jordan already stand to lose funding under a law passed last year to help the fast-growing Jordan District pay for new buildings after five east-side cash-cow communities left Jordan to create the new Canyons School District. Under the redistribution formula based on enrollment and enrollment growth, only Jordan comes out a winner. Salt Lake City schools would take a double hit from that law and HB66.

A better way to reform the state's tax laws to benefit education would be to eliminate income tax exemptions for large families and redistribute the added wealth. That would ease the burden on smaller families and single Utahns, who now subsidize the education of children from large families.