Senate approves property-tax formula changes aimed at rebalancing multi‑county assessing costs

Senators approved first substitute Senate Bill 180 on Feb. 20, a measure that adjusts the allocation of a multi‑county assessing levy after changes to the statewide appraisal process.

Sponsor Senator Harper described the bill as a rebalancing measure intended to reduce disparities that left some counties subsidizing others under the multi‑county assessing arrangement. He said the bill’s effects were documented in a distributed sheet showing per‑county pluses and minuses for sample property values: "What we're doing here now is after a couple years of running this, we've realized that there's some real disparities," Harper said.

Senator Hilliard and others questioned the bill's impact on very small rural counties such as Daggett and Morgan, which the sheet showed could lose several tens of thousands of dollars; sponsors said the formula was developed in cooperation with the Association of Counties and county assessors and treasurers, and that those officials indicated they could manage the changes. Harper said the Association of Counties supported the compromise and that the bill sought to minimize disproportionate burdens on rural counties.

The Senate moved the first substitute to third reading and passed it by roll call (21 yeas, 4 nays, 4 absent). Senators requested additional explanatory materials and county maps to show precise impacts as the bill moves forward.

Next steps: bill will be enrolled; sponsors and county officials indicated they will provide detailed county impact analyses and background materials as the measure advances to final stages.