Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Property Tax topic
No spam. Unsubscribe anytime.
Utah County Board of Equalization approves corrections for three property appeals, denies one for missed notice
Summary
At its Jan. 15 Board of Equalization meeting, the Utah County Commission approved minutes, an assessor process report, a residential class change and three late appeals found to be factual errors, and denied a separate late petition because the county says the owner did not update their address.
The Utah County Commission’s Board of Equalization on Jan. 15 approved several routine items, accepted three late appeals as factual errors and denied a separate late appeal after county staff said the property owner failed to update their address.
The board first approved the Dec. 18 minutes and the Board of Equalization assessor process report by voice vote, then approved a classification change from primary residential to secondary residential for a property on the agenda.
The board also approved petitions identified as agenda items 4, 5 and 6 after county staff recommended those filings be accepted as factual errors. A staff member told commissioners that the three matters “appear to be factual errors,” and County Assessor Bert Garfield said, “I’m comfortable approving the late appeals for factual errors for both for all 4, 5, and 6.” Commissioners moved and seconded a motion to approve the three items and recorded the approval by voice vote.
On item 7, county auditors recommended denial. “And for the record Bert Harvey with the auditor's office, our recommendation on number 7 is to deny,” Harvey said. He told the board the petitioner asked for acceptance of a late petition on the basis of failure to notify because of a bad address, but that the county had used the same address of record since 2022. Harvey said the property owner purchased land, built built a property, moved in recently and did not update their address with the county, and county staff had continued sending notices to the address on record. He added staff did not find additional factual evidence to support the petition. The board voted to deny item 7.
A final motion to adjourn passed by voice vote.
Votes at a glance: The board approved the Dec. 18 minutes (voice vote); approved the BOE assessor process report (voice vote); approved a class change from primary residential to secondary residential (voice vote); approved petitions listed as items 4, 5 and 6 as factual errors (voice vote); denied petition item 7 (voice vote). The record shows approvals and denials were made by voice; no roll-call tallies were provided in the transcript.
Why it matters: Board of Equalization actions change how properties are classified and assessed, which affects taxable values. The denial in item 7 was tied specifically to the county’s statement that notices were sent to the address of record and that the owner had not updated their contact information.
