[{"_1":2,"_87":-5,"_88":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":56,"_74":56},"mediaId",6331666,"mediaKeyId","2309866-c19692ed16fa78a85da2cd46eba3e86e","parentId",2309866,"title","Auditor questions BYU's 2024 tax-exemption claim; board discussion ends with motion to deny lacking a second","audioSeconds",405,"startMs",243000,"endMs",648000,"viewUrl","/Search/View?dp=1&key=2309866-c19692ed16fa78a85da2cd46eba3e86e&start=243&end=648","thumbnailUrl","https://assets.pipeline.soar.com/2309866-c19692ed16fa78a85da2cd46eba3e86e/thumbnail_243000.jpg","articleUrl","/articles/6331666/Utah/Auditor-questions-BYUs-2024-tax-exemption-claim-board-discussion-ends-with-motion-to-deny-lacking-a-second","mediaUrl","https://secure.pipeline.soar.com/6331666-1a4844ffebb0f0adc12bbe796f8a53ca/orig.mp4?Expires=1771135422&Signature=ZiZ7L~m8AaRVTtxq2qMT92lzZ5cx10nNBz8I5F5~3yzG~cVwPE2SQM8hOEuh7luuLvB5sOhI7NkSo2yk5dq4Qh0SfD9o1T2ciJeSfKBXWHKz1vC0GelVgaIUr6Oxc-otMCIb9-SxG6csKp32-Xu0FChe3QP5ef8EtaTee~6RgJOyDyH7r05r7OkN84q4gwjFr4S~HbrEUHoy6nisORBy8-n9MQWJwWN~hsgJOmrVyt-NpvkMtoGgJWvXzyxDVbtWAaQHnlgys9z-Q7Ddvnpi~khiqf91H4jjlX3i9Jrbxd8i58x1cj8dqK5Y48wE3Fa~DC2PJINMduaa3ZFkuWw0gw__&Key-Pair-Id=KUT5TJCACFTXG","author","","date","2025-02-14T00:57:17.183Z","article","Brigham Young University asked the Utah County Board of Equalization to exempt a recently acquired house near the old Provo High School from 2024 property taxes, but the auditor's office recommended denying the request because the property was not in \"exclusive use\" by the nonprofit within the statutory 120-day window. A motion to deny the application was made but failed for lack of a second; speakers also said the item was \"denied\" in the meeting record while noting BYU could reapply for 2025.

The auditor's office told the board that state law requires a property to be \"being used exclusively by the 501(c)(3) organization at the point of application.\" The auditor's representative said vacant properties held for future use typically do not qualify and that evidence such as a building permit or demolition permit is needed to show that construction or use has commenced. The auditor added that, based on the county's records, the 120-day window measured from the property's transfer date (reported in the meeting as October 1) would have expired on Jan. 29, and that without a permit or other action the office would recommend denial for 2024.

Eric Busey, identified in the meeting as the assistant university tax manager at Brigham Young University, told the board the property \"will be consolidated with the existing, the adjacent Provo High School property\" and that the existing buildings on the house parcel \"will be demolished\" with consolidation expected by the end of 2025. Busey said BYU intended to proceed with demolition and consolidation but did not present a demolition permit during the hearing.

The auditor's office said a demolition permit would likely be treated as evidence that construction has commenced and recommended that BYU either obtain such a permit before the BOE's March meeting or reapply for the 2025 exemption. The auditor noted the application deadline for 2025 is March 1 (with an April 1 late-filing option mentioned) and that if a permit is issued before the 2025 application the auditor's office would likely not object.

A board member moved to deny the application for 2024; the motion drew no second and was therefore not carried. A speaker later in the record stated, \"So it's effectively denied,\" and the auditor's office reiterated that BYU would likely be optimistic about approval for 2025 if it provides permit evidence. The auditor also noted that only a few months of tax liability would be owed for 2024 if the exemption is not granted.

The board did not adopt any alternative conditional approval or direct staff to take further action during this hearing; rather, the conversation closed with guidance that BYU could seek a demolition permit and reapply for the following year.","mediaType","Video","parentTitle","Utah County Board of Equalization Meeting - February 12, 2025","oneSentenceSummary","The Utah County Board of Equalization heard an application from Brigham Young University for a 2024 property tax exemption on a vacant house adjacent to the old Provo High School and discussed whether the property met the state's \"exclusive use\" standard.","taxTitle","Utah County Commission, Utah County Commission and Boards, Utah County, Utah","taxId",67008,"location","Utah","headline","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":72,"_73":56,"_74":56},6331671,"Board of Equalization approves items 3–5, denies item 6",82,132000,214000,"/Search/View?dp=1&key=2309866-c19692ed16fa78a85da2cd46eba3e86e&start=132&end=214","https://assets.pipeline.soar.com/2309866-c19692ed16fa78a85da2cd46eba3e86e/thumbnail_132000.jpg","/articles/6331671/Utah/Board-of-Equalization-approves-items-35-denies-item-6","https://secure.pipeline.soar.com/6331671-6e3d8649f7269e155d452e994d7b00bf/orig.mp4?Expires=1771135422&Signature=br-wuIM3hKv0BiR5GV0kqMGcgrOz4U4JQrh0HURB4trZZxuAAOFyfurhzAp7eqdy9TZhpQpYbRtdHGidTNtZtynvlWONsFrWJ4z3vCqHXbE4aA0QIN~hxMW14wMizx5yx8ReQjid5Fytq7zzMrBIcYpC-LYofeh2Dqihi9js~NDrLkcNu031dYw43W8WhS8EZLM~v5NqacewazXU6WpE~ne7TCfr0zNJN1kEDlqHlF6F8yxpnIkx-310YlYVJQkEL3mLg33jqZNkE1NvQHrUlw0oFG-jp3kKIxgAMBQuZWsItshHmAoVRhr645Mb5BEyMXfbMYWYANeEvtx3p9YthA__&Key-Pair-Id=KUT5TJCACFTXG","The Utah County Board of Equalization approved agenda items 3 and 4 and approved a petition from the Bennetts, while denying the appeal filed by Christian Bravo, members recorded by voice vote as \"aye.\"

The board took quick voice votes on routine items. A board member moved to approve item number 3; the motion was seconded and the chair called for the voice vote. The motion carried with \"aye\" responses. The same procedure was followed to approve item 4.

On item 5, the auditor's office told the board it had reviewed the Bennetts' petition and recommended approval, saying \"the petitioner's explanation of the extraordinary circumstances seems plausible enough.\" A motion to approve item 5 was made, seconded and passed on voice vote.

For item 6, the auditor's office reported that the appellant, Christian Bravo, had requested a late filing based on a claimed factual error but had not provided factual issues or other reasoning the office found sufficient; the office recommended denial. A motion to deny item 6 was made, seconded and carried on a voice vote.

All of the item votes in this segment were conducted as voice votes; no roll-call tallies or individual member-by-name votes appear in the transcript for these items. The meeting then continued to a separate agenda item regarding Brigham Young University.","The Utah County Board of Equalization approved agenda items 3, 4 and 5 by voice vote and denied item 6 after the auditor's recommendation; votes were taken by voice and recorded as \"aye.\"","actionData","errors"]

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Auditor questions BYU's 2024 tax-exemption claim; board discussion ends with motion to deny lacking a second

Board of Equalization approves items 3–5, denies item 6