Grand County assessor, treasurer warn proposed vacancy/mill-levy bill would create complexity and costs

Feb 17, 2026

Assessor Larry Banman and Treasurer Marcy Wheatley told commissioners a draft state bill that would let local governments set higher mill levies on some vacant land could force costly software changes, create opaque tax accounting and shift tax burdens; the board discussed next steps and potential opposition through county associations.

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Grand County Assessor Larry Banman and Treasurer Marcy Wheatley briefed the Board of County Commissioners on a state measure the presenters described in the meeting as "House Bill" (as cited in the board packet). Banman said the bill would allow municipalities, counties and many special districts to impose higher mill levies on certain vacant land than on improved parcels. He and Wheatley argued that the change would produce complicated assessment math, new accounts and special carve-outs for exempt entities (for example, certain agricultural land and school districts). Banman and Wheatley said the change could shift tax burdens in unpredictable ways — they presented examples showing some properties could face modest increases while others could be penalized — and said software vendors report that required upgrades could cost millions for some offices.

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