Property reassessment has become a big issue at the Capitol as taxpayers complain that they are paying higher and higher property taxes and that local governments aren’t rolling back tax rates as much as they should. Former county and city official Tony Heisberger of Jefferson City charges local governments have lowered rates enough to look good, but not enough to offset spikes in reassessments. State lawmakers are studying whether local governments have reaped a windfall from the rising assessments.