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JLARC staff pitches rolling 10-year schedule for tax-preference reviews
Summary
JLARC staff proposed creating a rolling 10-year review schedule for tax preferences to improve foresight and alignment with legislative timing; commissioners asked staff to poll the legislature on the idea before adoption.
JLARC staff on May 7 proposed shifting to a rolling 10-year schedule for tax-preference reviews to give the Citizen Commission and stakeholders a clearer, year-to-year forward look at upcoming reviews. The commission did not vote on the idea during the meeting but asked staff to survey legislative offices before finalizing proposals.
Pete Van Moorsel, staff to JLARC, said the current practice has been to adopt a 10-year block of reviews and then update it annually; the rolling approach would add one year of reviews at the end of the schedule each year so stakeholders see a continuous 10-year outlook. Van Moorsel said the change could provide better alignment with legislative session timing, earlier visibility for stakeholders, and improved transparency about planned reviews.
Van Moorsel outlined a timeline for developing the next 10-year schedule: staff will begin work in June 2025, survey the legislature about scheduling priorities, report results in September, and develop a proposal between September 2025 and April 2026 for adoption at the May 2026 organizational meeting. If adopted, staff would begin review work on the first year of that schedule in July 2026.
Commissioner Grant Forsyth asked whether staff had already floated the rolling-schedule idea with JLARC’s legislative contacts; Van Moorsel said not yet but that the proposal would be included in the planned legislative survey. Commissioner Sharon Kioko asked why the commission uses a 10-year window rather than a shorter cycle and whether staff could provide a sense of the workload; Van Moorsel cited the statute that directs an orderly review of tax preferences at least once every 10 years and said the current schedule includes roughly 75–80 preferences per year, meaning JLARC reviews approximately 750–800 preferences across a full 10-year cycle.
The commission did not take immediate action on the rolling-schedule concept; Van Moorsel said staff will return with survey results and a draft schedule for formal consideration in 2026.
