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Citizen Commission adopts 2027–2036 tax-preference review schedule, moves to rolling 10-year plan
Summary
The Citizen Commission unanimously approved a draft 20272036 tax-preference review schedule and voted to adopt a rolling 10-year timetable to improve planning and respond more quickly to legislative changes; commissioners discussed trade-offs in prioritizing reviews.
The Citizen Commission for Performance Measurement of Tax Preferences voted unanimously on May 6 to approve a draft schedule setting the commission's tax-preference review program for 2027 through 2036 and to adopt a rolling 10-year schedule that will be updated each May.
The commission's staff presentation described how the schedule was developed and why staff proposes moving from a fixed 10-year block to a rolling format. "We propose instead that you adopt a change to a rolling 10 year schedule," said Pete Van Moorsel, JLARC staff, explaining the approach of dropping the completed year each May and adding a new 10th year to help planning and reflect legislative changes.
The schedule organizes preferences into four review categories: full reviews (with a Legislative Auditor recommendation and full staff evaluation), alternates (may receive a full review if capacity allows), expedited reviews (summary-level), and preferences the commission has labeled "critical to the tax structure," which are typically omitted from full review. Van Moorsel outlined staff prioritization criteria: legislative mandates in performance statements, preferences approaching expiration (so the legislature has two sessions to act), and staff capacity.
Commissioners questioned how staff applied those criteria. One commissioner asked why some longstanding preferences with large estimated revenue impacts were not scheduled for full review, noting that some items with large fiscal effects appear in the expedited list. Van Moorsel replied that mandated review years and expiration-driven scheduling account for much of the order and that prior full reviews can also explain why certain preferences are not prioritized again.
The commission discussed practical changes to the interactive schedule. A commissioner suggested adding a column that shows the year a preference was last reviewed to make it easier for legislators and the public to track whether a preference has had a recent full evaluation.
The motion to adopt the 20272036 schedule was moved and seconded and passed on a roll-call voice vote recorded as unanimous. A separate motion to adopt the 10-year rolling schedule also passed unanimously.
What's next: JLARC staff said it will begin preliminary work on the 2027 reviews as early as July and August and will return to the commission if commissioners want to propose shifting preferences between expedited and full-review status. The commission's next meeting is scheduled for Aug. 4, 2026, at 10 a.m.
