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

2309866 · February 14, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

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.

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…

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