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Utah County BOE accepts two late appeals for review, approves both to proceed
Summary
The Board accepted two late-filed property appeals (items 6 and 7) for further review, citing first-time-appellant considerations and mixed staff recommendations.
The Utah County Board of Equalization voted Jan. 30 to accept for review two late-filed property appeals, allowing both appeals to proceed through the BOE process.
A county staff member said both appellants were first-time filers who submitted explanations after the filing deadline; the auditor’s office described weak excuses but noted the board has previously approved similar appeals for first-time appellants. The assessor’s office said late appeals should generally meet one of four criteria — medical emergency, death of the owner, a factual error, or extraordinary and unanticipated circumstances — and that the two filings did not clearly meet those standards.
For item 6, a staff member told the board the circumstances were credible and moved to approve accepting the appeal for review; commissioners approved the motion. For item 7, the board discussed that one appellant’s tax increase reflected a reclassification from primary to secondary residential and that the owner missed notices because a mailing address had not been updated; the board voted to accept that appeal as well.
Board members expressed deference toward first-time appellants. One commissioner said, “If there's a tie, we should on the side of the citizen. A meh is better than a no.” Both motions carried on recorded aye votes.
Staff noted accepting the appeals at this stage addresses only whether the appeals will be heard; the BOE will decide merits later in the process. Auditor and assessor staff said they will verify values and evidence during that merits review.
