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Utah County BOE grants 2024 primary-residence exemption for Sundance property
Summary
The Board of Equalization voted to grant a 2024 primary-residence property-tax exemption for a Sundance home after reviewing mixed evidence about occupancy and recent repairs.
The Utah County Board of Equalization voted Jan. 30 to grant a primary-residence property-tax exemption for 2024 to the owner of a home in Sundance after reviewing documentation and site visits.
Board members said the application included a rental agreement showing the homeowner’s granddaughter as a tenant, utility bills and a tenant insurance policy, and that visual signs at the property suggested intermittent occupation and active remodeling work. The board denied an assessor staff recommendation opposing the exemption, a procedural move that resulted in approving the exemption for 2024.
Assessor staff member Amy described her initial field check: “Amy had gone up there 1st week of January and did not see any indication that anybody had been at the property. Didn't see it looked like there was heat or anything coming out of the vents and felt that the exemption shouldn't be granted.” She later revisited the site and said, “I went up last night after work and looked at it. The driveways on both sides have been plowed. It looked like somebody had pulled in.” Amy also reported a remodel permit on a gate post and said she contacted the contractor, who first said nobody lived there and later said a daughter “comes and goes.”
Commissioners discussed that documentation included a lease listing $300 per month and utilities and renter insurance in the granddaughter’s name. One commissioner said that having utilities and renter insurance in the occupant’s name would support granting the exemption. Another commissioner said the board could grant the exemption for 2024 and continue to monitor residency for 2025.
After debate the chair called for a motion to deny the assessor staff’s recommendation (a procedural denial that would allow the applicant’s request to proceed). The board adopted the motion to deny the assessor staff recommendation; the motion carried with all voting members present voting aye.
The board recorded no additional conditions on the 2024 exemption and indicated staff would continue to review residency evidence for subsequent years.
The matter concluded with a formal vote that reversed the assessor staff’s recommendation and granted the primary-residence exemption for 2024.
