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Board of Equalization approves property class changes, affirms short‑term rental classifications

September 17, 2025 | Utah County Commission, Utah County Commission and Boards, Utah County, Utah


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Board of Equalization approves property class changes, affirms short‑term rental classifications
The Board of Equalization on Sept. 17 approved multiple property classification changes, including reclassifications between primary residential and secondary residential status and a determination that certain parcels are short‑term rentals and therefore ineligible for the primary‑residence tax exemption. The actions were taken by voice vote after motions were moved and seconded and members responded “aye.”

Board members discussed apparent duplicate agenda entries before voting. Darren, a staff member, explained the difference between the items: some entries were applications to change a property from primary to secondary residential, while others (listed separately) were parcels staff had reviewed and determined to be short‑term rentals that do not qualify for the primary exemption. The board moved to approve the listed class changes and the short‑term rental determinations, with voice votes recorded as all in favor.

The board did not record a roll‑call vote or provide individual vote tallies in the transcript; motions were approved by voice. The transcript shows the board handled at least three class‑change items in sequence (primary to secondary, another primary to secondary, and secondary to primary) and clarified that item 4 consisted of short‑term rentals distinct from the applications to change residency class.

No statutes, ordinances, or other legal citations were referenced in the portion of the transcript provided. The board’s determinations, as recorded, affect how the assessor applies the residential exemption for the parcels discussed, but the transcript does not include follow‑up instructions, appeal information, or the exact parcel numbers involved.

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