Davis County commissioners hear three property-tax adjustment requests; $71.37 penalty waived

The Board of Davis County Commissioners reviewed three property-tax adjustment requests at a Sept. 2 work session and directed staff to pursue options for one case, placed another on the regular commission meeting agenda for formal approval and approved a small penalty waiver.

The items were considered under Utah Code Annotated 59-2-1347, the county indicated, which allows the commission to consider adjustments or deferrals. Commissioners and county staff discussed legal and administrative constraints, the need for lender involvement in some remedies, and the potential consequences for the county tax roll and other taxpayers.

Most urgent was a request from Kelly Clawson, owner of Training and Life Choices, who told commissioners her commercial property had gone unpaid for 2022–24 after tax notices were mailed to an old address the title company had used. Clawson said she learned the taxes had not been paid only when her lender, America First, informed her during a loan review and that a lump sum of "18 plus thousand dollars" to catch up would be an "extreme burden." Clawson said the provider, which delivers disability services under state contracts, had covered payroll from personal savings and was "severely underfunded." (Kelly Clawson, owner, Training and Life Choices.)

Commissioners said they saw no county-side error that would automatically require abatement. "When we turn around on anybody, any situation and we do any type of an abatement audit, that tax just doesn't go away," Commissioner Bob Seavis said, arguing that unpaid taxes would be borne across the tax base if abated. County staff and elected officials discussed alternatives, including a potential deferral that would reduce interest from the statutory 10% and would require recording a lien and lender sign-off. The board took no abatement action; instead it directed Treasurer Matt Brady to consult with legal staff and work with the property owner to explore options, including a possible deferral or payment plan, and to report back. (Action: no abatement granted at work session; direction to treasurer and property owner to explore options.)

A second item involved Scott and Michelle Lewis, whose newly purchased home had been incorrectly classified as a secondary residence but was corrected to a primary residential classification after review. County staff said the Lewises purchased the property on March 31, 2023, and therefore met the 186-day occupancy requirement for primary-residence status. Assessor staff and the treasurer calculated refunds of $4,964.30 for 2023 and $5,244.48 for 2024, totaling $10,208.78. County staff said the error arose from parcel/permitting fields missed in the appraisal/permit filing process. Commissioners agreed to place the Lewis application on the regular commission meeting agenda for formal action; no final refund payment was completed at the work session. (Action: application to be placed on commission meeting agenda for approval; refund amount $10,208.78.)

The third case involved Jerry and Lorraine Fisher of Centerville, who said a $2,854.99 payment processed Nov. 26, 2024, through their financial institution had been applied to an old parcel (ending in 3107) they sold in 2017; the county refunded that payment to the current owner of the old parcel, and the current owner later returned the funds. The Fishers reported they received a delinquency notice and contacted the county Jan. 3 and Jan. 22, 2025; the county subsequently located the error and recovered the funds. Commissioners agreed that the remaining late fee and penalties of $71.37 should be waived and directed the treasurer’s office to process the waiver. (Action: penalty waiver approved, $71.37.)

County staff at the meeting included Matt Brady, treasurer; Andy Hansen, assessor; Scott Park, controller; Neil Geddes, county attorney's office; Brian McKenzie, county clerk; and Patrick Black, deputy clerk. Commissioners participating included Bob Seavis and other commissioners who spoke during the session. The session lasted roughly 25 minutes and concluded with no other business.

Next steps: Treasurer Matt Brady will consult with the county attorney’s office on whether a tax deferral application is feasible for the Training and Life Choices case and what lender approvals and lien-recording steps would be required; the Scott and Michelle Lewis refund will be presented at the next regular commission meeting for formal approval; the Fisher penalty waiver will be processed by the treasurer’s office.