Board of Equalization approves hardship abatements, assessor adjustments and accepts IHC nonprofit exemption for now

Millard County commissioners, sitting as the Board of Equalization (BOE) on Oct. 25, approved several assessor-recommended adjustments, hardship abatements for disabled taxpayers and discussed a pending nonprofit use exemption for a health care provider.

The BOE approved assessor adjustments for three parcels and accepted stipulation reducing a residential parcel's assessed value after the owner and assessor agreed on corrected building-year and basement details. The board approved county-exemption abatements (discretionary county exemptions) for several taxpayers who did not qualify for state-funded circuit-breaker refunds but met county hardship criteria; abatements granted included 50% reductions for multiple applicants where Social Security disability income was documented, a 45% reduction on one account based on supplemental income, and a discretionary 25% reduction for one applicant whose 2024 income exceeded program thresholds but presented current hardship circumstances.

The BOE also discussed Intermountain Health Care's (IHC) pending nonprofit-use exemption, scheduled for a State Tax Commission hearing. Commissioners acknowledged the case would require significant preparation and agreed — for now — to accept IHC's tax-exempt status while pursuing other outstanding issues with the provider. County staff said the hearing had been continued by stipulation and that the county may revisit litigation or reconsider denial in the future if unresolved issues persist.

The board adjourned BOE after completing the listed adjustments and abatements.