If the Legislature passes and the governor approves HB58, which would prohibit counties from separately listing the value of land and buildings on property tax notices, Utah can take the lead in creating new barriers to property tax reform.
The first big barrier was written into the state constitution almost 100 years ago with the uniformity provision that land and buildings must be taxed at the same rate. Buildings therefore cannot be exempted from a tax except by constitutional amendment.Tax reform for local governments is proposed to be higher tax rates on land values and lower rates on buildings. To make this possible, former state Sen. Bill Barton proposed a pro-enterprise two-rate property tax amendment, SJR14, in 1989. It may not have received voter approval on the ballot in 1990, but, thanks to the Rules Committee, it didn't get media attention or debate.
Earl A. Hanson
Cedar City