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County accepts late Bridal Up Hope application but two newly created parcels are too late for 2025 exemption
Summary
Utah County accepted a late exemption application from Bridal Up Hope (Rachel Covey Foundation) but found two new serial numbers could not be treated as continuing exemptions for 2025 because they represent new legal descriptions; staff recommended the green-folder (13-47) abatement process as a possible remedy for 2025.
The Utah County Commission accepted a late petition for property tax exemption from Bridal Up Hope (doing business as Rachel Covey Foundation) on April 20 but found two newly created parcel serial numbers could not receive an exemption for 2025 because they represent new legal descriptions created after the statutory deadline.
Nicole Holgreen, participating on the call for Bridal Up Hope, and staff discussed communication problems: staff said prior notices went to a different contact on the organization’s application. County staff told the board that two parcels—serial numbers 110530013 and 700260002—had not previously held exempt status and, because their legal descriptions changed when the organization purchased additional property, they required new exemption applications that were not filed within the statutory timeframe.
Auditor staff and county counsel explained the available remedies. Gina Case and Bert (auditor staff) said the new legal descriptions require a new exemption application and that, because the 120-day statutory deadline for exemptions had passed, the parcels could not be considered for a 2025 exemption. County Attorney Adam Beck told the board the county’s 13-4-7 “green folder” process could be used to ask the County Commission to abate taxes for 2025; Beck emphasized that an approved green-folder abatement is not the same as receiving the statutory exemption for 2025 but could produce similar tax relief for the year.
The board accepted the late application for the parcels that had been properly filed and approved exemption continuation where appropriate. For the two new serial numbers the board and staff advised Bridal Up Hope to consider the 13-4-7 abatement process and to submit new exemption applications for those parcels for the 2026 tax year.
Why it matters: New or changed legal descriptions can trigger the need for a fresh exemption application; missing statutory deadlines limits administrative options and shifts the remedy to a county abatement process or next-year filings.
What’s next: Bridal Up Hope was advised to pursue the green-folder/13-4-7 abatement if it wants county-level tax relief for 2025 and to submit new exemption applications for the two parcels in the 2026 cycle.
