Star-Tribune Editorial Board

Friday, September 5, 2008 2:06 AM MDT

It's understandable that Natrona County Assessor Susan DeWitt would tire of catching criticism for rising property values and taxes.

It's her office that sends out annual property assessments, but she is required to follow a state-mandated method to calculate property values. And she's not the one who decides the level of taxes levied on those values.

So it makes sense that she would direct frustrated property owners to the people who control those decisions. She has attempted to do just that with a letter addressed to "Taxpayers of Natrona County," which she describes as an "information sheet" for dissatisfied taxpayers that is available in the assessor's office.

But the letter goes too far in one aspect, and not far enough in another.

First, where she went too far:
DeWitt wrote, "Our 2008 legislative session had an opportunity to address the rising property tax dilemma in this state. Nothing was done."

She then lists the names, addresses and phone numbers of Natrona County legislators. "Contact them and ask WHY nothing was done," she urges.

It's true that the Legislature didn't enact any broad-based property tax relief in its 2008 session. But to say it did "nothing" is inaccurate.

Lawmakers expanded an existing program that allows people of any age to apply for property tax relief as long as they meet income eligibility standards. Some 29,000 households around the state are eligible for refunds. In addition, the Legislature expanded a tax relief program for the elderly and disabled, making more people eligible.

It's apparent from her letter that DeWitt favors more substantial property tax relief, though she doesn't specify which plan. We believe the Legislature in the past session should have approved a proposal by Gov. Dave Freudenthal to give property tax relief to senior citizens. Other ideas are being tossed around ahead of the 2009 session. Before you call your legislator, it would be wise to identify the approaches you think are best, rather than chastise the lawmaker for "doing nothing."

Here's where DeWitt didn't go far enough:

She should have noted that legislators aren't the only officials who can bring about property tax relief. County commissioners, to some extent, have the ability to do so.

One way is for commissioners to take advantage of an optional property tax deferral program, which allows low-income elderly and disabled people to defer up to half of the total property taxes on their homes. Only Teton and Sheridan counties have adopted the program. Natrona County should do it.

County commissioners also have authority to reduce the 12-mill property tax levy they control. If Natrona County residents believe their property taxes are too high, and that county government is amply funded, they should push commissioners to drop the mill levy a little.

That brings up a point made by state House Speaker Roy Cohee, R-Casper, who has gently chided DeWitt for her letter. Wyoming people need to realize that most of their property taxes go to local services -- most notably K-12 schools, Casper College and county government. Broad-base property tax relief can be provided by the Legislature, but the impacts would largely fall on local services, not on state government.

One other omission by DeWitt: She has had a part in the significant jump in Natrona County property values in recent years. In 2006, the state Board of Equalization found that her office had been out of compliance with state law and ordered a hike in the valuation of residential properties of up to 15 percent. The hike wouldn't have been as steep if she had stayed in compliance with state rules.

Here's a part of her letter where DeWitt was right on the money: Rising property values are surely better than plummeting ones.

"...WE are NOT experiencing the recession the balance of the country is currently experiencing," she wrote. "WE are NOT experiencing the lack of jobs as other parts of this country are experiencing. Unfortunately the 'good' comes with the 'bad.'"

Even with recent increases, property owners in Wyoming pay some of the lowest taxes in the nation. We should remember that, even as we should push for targeted tax relief for our older residents on fixed incomes.