The property tax is in the news again because of increases. In my opinion, especially the way it is administered in Utah, it is the most vicious, uneven, discriminating tax of all the taxes.
In our house, we have had an unending battle regarding increases in our property tax on our 114-year-old home since we bought it in 1976. There is no question that we have been singled out for increases in our tax because we have had the temerity to complain about it and other abuses of government.As recently as Oct. 18, 1994, near the end of the full run of appeals of our tax increase, and long past the four-month hearing completion required by law, we temporarily accepted a modest decrease of tax after a limited reappraisal was made because of the hearing.
Now this reduction, after 74 days, has been superseded by a 1995 reappraisal, which has more than doubled our tax. I doubt market values can legitimately change this much in 74 days.
I gathered documentation on tax values for more than 100 homes in our area that clearly demonstrates discrimination, uneven and perhaps actionable conduct by supposed-to-be responsible taxing authorities. One legislator called the information that I sent him for review "shocking." It certainly is.
Taxes alone on our home now account for more than one-half of the mortgage payment we made on our house when we bought it and consume 20 percent of the income from our lone Social Security pension. There is no other.
Howard Stephenson, who in addition to being a state senator works for the pro-business lobby Utah Taxpayers Association, says, "In fact, it is high time that homeowners pay their fair share."
Look at a view of who pays their fair share: In 1994 PacifiCorp, Union Pacific and Questar received a $3.8 million reduction of property taxes without waiting for 13 months to get it. Hermes, American Stores and Micron all have reached agreement on multimillion-dollar property tax rebates and sales tax exemptions - massive government assistance in funds in order to "make a profit" on investments.
If individuals who have property tax obligations could be protected and treated in a manner even approaching the gratuitous giveaways obtained by businesses as a result of their sucking up to city, county and state officials, then and only then would there be a possibility of equity in taxation. Right now, there is no even treatment, no fairness and, worst of all, no representation in taxation.
Donald M. Stromquist
Salt Lake City