Nothing proposed will change the way we are assessed.

Hello friends and neighbors,

So far nothing proposed will change how we are reassessed. Is there any interest in forming Home Owner Associations to group together to protect us from further property tax abuse? Let me know.

We will again see another mass computerized assessment based upon bogus MLS inputs without mature professional adult supervision quality controlling the output (our property assessments).

We must not accept this near total lack of legislative response to our demands for comprehensive tax reform.

As I suspected we are getting some lip service without any real actions ever being proposed at this point. The disease is the “reassessments” and absolutely nothing has been proposed to change the modus operandi (the laws).

So keep your lawn signs in the garage because we will very likely be needing to use them in a major uprising. It is looking more like we will need to march on the Governor’s mansion and the Capital chambers in protest and revolt during the next session. They still have not gotten the message clearly enough.

► "Truth in Taxation Amendments" A tiny bit of encouraging news is that at least this proposed legislation tries to require our (electorate) involvement when taxing entities try to raise the tax rate beyond the inflation rate. But the tax rate is not the real culprit. And in fact this proposal actually encourages taxing entities to annually increase our tax rates with no mention of decreasing them during recessions or economic downturns. Only increases upon increases…we seem doomed. However; as we all know Counties have figured out how to actually lower tax rates buy a small percentage and yet gain windfall and overwhelming surplus revenues by grossly over assessing our homes and property. They have done it Statewide yet the legislators don’t seem to understand this.

Our "current" legislators are either incredulous, ignorant, stupid, complicent, or "Frankly my dear Scarlet, I (they) just don't give a damn." I suggest if they do not step up to the plate and quickly, we simply replace them with those who will.

Minor Machman

Machman's Report on last Revenue & Tax Interim Committee before General Session in January

2:55 4. Transparency in Government Finance
• Introduction and Review of Draft Legislation – Senator Wayne L. Niederhauser
• Public Comment “I can’t tell you in words just how much I support this proposal. If all public information is made public you will see a vast reduction in false information coming out and the wastes of time trying to right the wrongs printed due to a lack of the facts. Virtually all the information is already there on-line and it would require only the cost of in house staff tying a ribbon around an existing package of information for easy delivery to us your constituents. The facts are what we need for accountability. When people can not get the facts they tend to fill in the blanks for themselves. And that is generally not a good situation as rumors and false information is usually the result. So I thank Senator Niederhauser for this proposal and we totally support the measure.” D-Bell
• Committee Discussion and Direction for Future Action It passed through the Committee with only four votes not in favor due to cost concerns which was frankly a smoke screen. It will go forward to the General Session. D-Bell


3:25 5. Property Tax Related Legislation
• Introduction and Review of Draft Legislation
This of course is a result of our widespread disaffection with the whole Property Tax situation in Utah, mainly inequitable and oppressive gross property tax bills.
► "Property Tax Assessment Revisions" Amends provision in the Property Tax Act relating to the real property appraisal requirement for County Assessors. It defines terms;
requires County Assessors to use a computer assisted mass appraisal system to conduct its annual updates of property values;
requires them to maintain a record of the last appraisal date for each parcel of real property located within the County assessor’s county on the computer system;
requires an assessor to prepare a five-year plan to comply with the statutory appraisal requirements:
requires assessors to include the last appraisal date for a parcel of property and makes technical changes. Bottom line NOTHING NEW HERE!!
What happened to us this year will likely reoccur next year. We will again hear the three Commissioners and the Assessor’s oft repeated refrain. “It is the law. If you have a beef take it to the legislature. We are only doing what the legislature is telling us we have to do. It is the law and we can’t help it… etc. etc.

Click here to read more....

.

Public Officials, Civil servants, Teachers' salaries... Transparency know the facts before you vote.

Hello Again Friends and Neighbors!


The Salt Lake Tribune has put up a website that has the salaries of all public officials, civil servants and school teachers in Utah. It is a work in progress so the salaries for some cities may not yet be available. Take a minute to look at it and see how your salary compares with those paid to elected officials and civil servants. http://www.utahsright.com/h_salaries.php


A few salaries are included below for your information. Go to the website for a list of all employees and salaries. But for now don't expect to see any Weber County officials' salaries. They are hiding out and apparently don't want us taxpayers to know. Sound familiar?


Note: The salary data is only for base salaries and does not include other benefits such as a company car, travel budgets, expense accounts, etc. Most public employees have excellent retirement and health care plans.



Weber Schools: Click to read more


.

National rundown, "Voters Send Strong Anti-Tax Message in 2007 Election, Analysis of Ballot Shows."

byKristina Rasmussen, Natasha Altamirano, Peter J. Sepp
Nov 7, 2007
(Alexandria, VA) -- The political parties are still analyzing the impact of yesterday's elections on their candidates, but according to a review by the National Taxpayers Union (NTU), the results from ballot-measure contests show a clear tilt toward limited government. Tax increases failed in all of the states where fiscal policy issues were considered, while proposals to limit taxes scored victories in places as diverse as Texas and Washington.
"Whether they were asked to pay higher cigarette taxes for children's health programs or higher sales taxes for mass transit, the resounding answer from voters this fall was 'no'," said NTU Vice President for Policy & Communications Pete Sepp. "Tax hikes are rarely popular at the polls, but the electorate often went one step further by telling politicians to put government on a stricter tax-diet in years to come."
Off-year elections tend to have fewer ballot proposals as well as candidates, but NTU's researchers identified 29 measures in seven states that could have an impact on taxpayers (including Louisiana’s October 20 election). With one exception (a defeated transit measure in Seattle), localities were not examined. Among the findings:
Washingtonians opted to strengthen the state's requirement of a two-thirds legislative "supermajority" or voter approval of higher taxes, and called for the creation of a constitutional rainy day fund. Texans approved four separate measures affecting property taxes, including a limit on homestead assessments and an exemption for a vehicle used partly for business purposes.
As is often the case, bond issues largely succeeded; nine out of 10 debt-related measures in three states passed (a stem-cell research plan in New Jersey was the lone failure).
The high-profile loss in Utah of school vouchers (which could have generated education budget savings) stands in contrast to the loss for a measure in Washington State that would have made it easier to raise taxes for schools.
Tobacco tax increases continue to have less appeal than pundits claim. This year's defeat of a proposal to boost cigarette taxes in Oregon marks the third instance in two years that citizens rejected higher tobacco levies (in 2006, such increases failed in California and Missouri but succeeded in Arizona and South Dakota).
Government accountability issues fared well at the polls. Maine residents turned back a scheme to weaken term limits on legislators, while Texans passed a reform that will require many legislative votes to be recorded and posted on the Internet.
"Excluding bond issues, when given the chance to decide statewide fiscal measures, Americans approved tax limits or controls on government 75 percent of the time," Sepp concluded. "Although the 2006 election had a much higher quantity of ballot proposals, the pro-taxpayer tilt among the results was stronger in 2007. Those who are focused only on 2008's Presidential and Congressional races ought to keep an eye on tax and spending ballot measures next year too."
NTU is a non-partisan citizen group working for lower taxes and smaller government at all levels. Note: NTU's full guide and analysis of 2007 ballot measures is available at http://www.ntu.org/.





If our elected local government officials think they have a mandate to approve the one quarter cent sales tax hike for Weber County with only a 1.57 % margin of the vote and with three precincts still to be counted it just might be time for a march on the Weber County building in full protest. The vote is clearly one which rejects the hundreds of thousands of dollars squandered on "feather merchants" lobbying for another "forever tax" on our children, grandchildren and their children's children. We must wait to see what the three commissioners will do, but we are watching and listening very carefully.



Minor Machman

Wash. Co. Joins Property Tax Debate

Greetings friends and neighbors,

I have intentionally given it a rest. The State has taken an IQ Test relative to Vouchers, local elections, and the still undecided Weber County 1/4 cent "transit" tax increase with only 52 of 55 precincts reporting. I draw considerable community pride from the Huntsville Town electorate who spoke clearly yesterday. Nuff said on that sweep.

So it is back to Property Tax Reform. Our growing steadily by the day group just might be joined by a fledgling group in Washington Co. who are where we were about two months ago. Upset and confounded by unfair and inaccurate property assessments and taxation, they have formed a Washington County Fair-Tax Committee.


Independently they have come to the same position on assessments and taxation we have, as well as the Citizensfortaxfairness group. Jim Bray and Lee Dickson are organizing. And as you can see, doing it well. The Guest Editorial by Jim will appear in the Spectrum probably on Saturday this week. It will include a petition to their Senators and Representatives and a sign up drive.

My point is - our citizen army continues to grow and our voices will be heard. If the legislators do not listen, our bodies will be required to move on the Capital in the finest traditions of American peaceful political protest. So keep that in the back of your minds as we continue to try to negotiate, convince, and use the quiet tools of diplomacy behind the scenes with legislators.


Frankly, so far I am unimpressed with the results. But then my wife tells me I am famously impatient. Let us keep focus on and faith in our common cause and stay the course for comprehensive property tax reform.


Minor Machman


Click here to read: Eliminating Unfair Property Tax Increases - The Fair Property-Tax Petition

George Will, John Stossel, Governor Huntsman, Rep. Froerer, For. Edward Kennedy, Hillary Clinton, and the NEA/UEA Union against.

Guest Commentary by Ron Mortensen

Wing men for Property Tax Reform join with "CitizensForTaxFairness.org in recommending a vote FOR Referendum 1 (Educational Vouchers) for two primary reasons.

First, public schools have failed to effectively and efficiently use billions of dollars of taxpayer funds leading to excessive taxes and disappointing results.

Second, funding requirements for public schools will increase by billions of dollars in the next decade due to a rapidly growing student population. Coupled with an economic slowdown, this will result in sharply higher property taxes.

Vouchers are obviously not the whole answer to the challenges we face but we believe that a growing, vibrant private school system can help contain property and income taxes by relieving some of the burden on the public schools and on the taxpayers. Furthermore, a strong private school system will encourage public schools to better manage their funds, to upgrade the quality of education provided to students, to be more responsive to parents and to control spending.

Please pass this e-mail on to those on your mailing list.

More detailed information follows below.

Failure to Effectively Use Taxpayer Funds


Wingmen for Property Tax Reform and CitizensForTaxFairness.org tax defines tax fairness as the collection of the absolute minimum amount of revenue necessary to fund the core functions of government and as the effective and efficient management of taxpayer funds.

Unfortunately, our public education system has consistently failed to effectively and efficiently use taxpayer funds entrusted to them to educate Utah's children.

Twenty to thirty percent of public school students drop out before graduation. Twenty-six percent of public school students completing the 12 th grade have not passed the 10th grade level Utah Basic Competency Skills Test (UBSCT). Perhaps even worse, according to the Salt Lake Tribune, "the scores of only 24 percent of Utah students who took the ACT last year showed they were ready for college-level work in biology, algebra and English. Ninety percent of jobs that pay a livable salary require the same level of reading and math skills needed to start college."

Incredibly, taxpayers are pouring billions of dollars into a system that fails around 50% of all high school age children and 76% of college bound students who take the ACT.

In addition, our public school districts have been plagued by serious financial irregularities including multi-million dollar losses in the Davis School District. The Davis District's answer to this financial mismanagement and loss of taxpayer funds was to improve internal controls and raise taxes.

In spite of strict certification requirements and stringent background checks, there are frequent stories in the local media about improper behavior by taxpayer funded public school teachers and it is exceptionally difficult to terminate poor performing, certified teachers.

In addition, during the past year, at least two school districts have squandered taxpayer funds that could have been used for class size reduction or classroom supplies defending their refusals to comply with open meeting laws.

The items listed above are just the tip of the iceberg. The consistent failure of the public schools to effectively use taxpayer funds requires us to find new and better ways of educating Utah's children. We believe that the education voucher is one way to more effectively use taxpayer funds and to help make public schools more responsible and accountable to the taxpayers and their students.

Higher Taxes

Over 60% of the property taxes paid by homeowners in Weber and Davis County go to public education (Weber and Davis School District). 100% of state income tax receipts go to public and higher education.

This fall, the enrollment in the Weber and Davis School Districts is up by more than 1,500 additional students. At a cost of at least $7,500 per student, taxpayers will pay a minimum of $11 million more each year for the next twelve years to educate these 1,500 additional children in both Districts. However, this is only the tip of the iceberg. If this rate of growth continues for the next ten years, the total cost to taxpayers to educate an additional 15,000 children will be over $1 billion dollars.

This is not just a Weber and Davis County issue. Statewide it is estimated that well over 150,000 additional students will enter the public school system in the next decade. In order to meet this growth, we will need to build, staff and equip 5,000 new classrooms (30 students per class) at a cost of over $225,000 per classroom (30 students X $7,500) for a total of over $100 million per year in new public education spending just to stay even – and this doesn't include any increase for inflation or the costs of new facilities. The total cost to taxpayers to educate these additional 150,000 students from Kindergarten through the 12 th grade will be well in excess of $11 billion.

Unfortunately, the property and income taxes paid by the parents of these new students will not cover the cost to educate them. In addition, it will cost much more than $7,500 per pupil to educate many of the new students due to English as a second language requirements, weak parental support, growing administrative costs and teacher union demands.

While economic growth will help offset some of the additional costs associated with the influx of new students, it is virtually certain that Utah will face one or more economic downturns during the time that these children are in the public schools. In fact, with the cost of a barrel of oil approaching $100 and a rapidly weakening housing market, an economic downturn may come sooner rather than later. When it does, there will be pressure to increase property taxes even more than this years 11.6% statewide average (four to five times the cost of living allowance of 2.67%) to offset lower income tax collections that go to the public schools. Much of that increased property tax burden will fall on homeowners and small business owners. At leasst until our legislature gets off its collective duff and passes significant comprehensive property tax reform.

Therefore, we recommend a vote FOR Referendum 1 (Educational Vouchers) in order to help relieve the burden on taxpayers and public schools.

What is the Machman's idea of Acquisition Value Taxation?

Acquisition Value Taxation –

Executive Summary or Overview 23 Oct. 07
by D-Bell:

- County Assessors use acquisition value method of valuation.
- Base assessment value determined by “look back” to the years 2000 through 2005 and averaging the then “market values”, rolling average.
- If after 31 December 2005, the property (residential and commercial) sale price adjusted, minus Real Estate Commissions, and curb appeal expenditures not directly having a bearing on actual property value.
- Form is filled out (and sent to Assessors) at closing, detailing these price reductions to arrive at honest acquisition valuation.
- Utah must become a full disclosure state (under penalty of perjury).
- If a “brother-in-law deal” or other than arms length transaction, Assessor negotiates appraised value with home owner and/or licensed appraiser. Same if new construction with volunteer labor, etc. Becomes base assessed value for taxation.
- Any changes in use or classification, additions, improvements or repairs from natural disasters are reassessed using prevailing square footage or actual cost data for such modifications. An assessor responsibility - using building permits and legal enforcement of mandated reporting responsibilities from property owners, licensed and bonded contractors, appraisers, etc. Heavy fines imposed for violations. Enforced by County Attorneys in collaboration with Assessors.
- Base property assessment is reassessed each year by the lesser of three percent (3%) or the Cost of Living Allowance (COLA) by January 30 each year.
- Assessed value may not exceed the market value. If the assessed value is higher than the market value the assessed value must be reduced to the market value.
- Natural disaster repairs within 125% are not re-assessable.
- Partnerships, S Corporations, Corporation transfers of ownership accounted for.
No transfer of property deemed if: between husband and wife, surviving spouse or due to dissolution of marriage, or upon death of the owner.
- No transfer of property deemed if between owner and another for whom the property will qualify as owner-occupied single-family dwelling within one year of the death of the owner if the new owner was legally or naturally dependent upon the owner immediately prior to the deceased owner’s death.
- Ownership transfers between immediate family members which have been legally willed or deeded said property or named in a trust, are exempted from inheritance taxation and retain the acquisition value assessed market valuations as if no death had occurred. But a resale is based upon the new acquisition value.
- No (owner) fault or penalty for Assessor errors.
- Property taxes must directly benefit property owners exclusively and are not related to education, health services, libraries, law enforcement, emergency services.
- Include Fire Districts only as property tax related service.
- Segregate all secondary school and higher education districts from “Property Taxes”.
- Completely separate all non property tax related taxing entities into homogeneous groups.
- Rename “Utah Income Tax” to “Education Tax”.
- Administer and dole out proceeds to secondary school districts, and higher education from the State Tax Commission with the advice and consent of the legislature.
- Limit tax dependent exemptions to a maximum of five (5)/family. Gradually phase it in over ten years, for example, allowing family planning and budgeting.
- Require accountability for all taxing entities to legislative represented and private citizen commissions (public service commissions) from each non property tax related taxing entity:
- County Public Libraries
- County Public Health, Mosquito Abatement, Paramedic and EM Services
- County Law Enforcement (include 911)
- Water District
- Require these meet and form budgets in the same place and at the same time.
- Make it a felony to form a budget and then task Assessors to “go find the money”. Receive money from taxes first, then formulate budget within monies available or go to jail for five years minimum.
- Individual taxing entities allotted funds from a user fees and sales tax revenues, collected at State level (tax commission) and parsed to the counties based upon proven and accountable requirements (not needs or nice to haves) administered and checked/balanced by the people (public service commissions).
- They must post revenues allotted versus budgets yearly, on-line as public information. Transparency.
- Maximum tax levy of five dollars per thousand dollars of acquisition reassessed taxable valuation for owner occupied single family dwelling.
- Maximum tax levy for non-owner occupied (second residences) single-family dwelling is six dollars per thousand dollars of taxable valuation.
- FAA Agricultural Land or “Green Belt” assessment standards established. Minimum assessed $2,000/acre, minimum taxed at $50/acre.
- If county levy is less than the max allowed the levies shall maintain the same proportion to each other as represented in the mathematical relationship at the max levies.
- Should County impose an excess levy it requires same proportions and approval of 60% majority of constituents with minimum voter participation level of 40% of registered voters.