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Davis County commissioners approve tax adjustment under Utah Code 59‑2‑1347 after deed recording error
Summary
The commission approved a tax adjustment and refund after staff said a deed was not recorded correctly following a prior owner’s death, which prevented a primary residential exemption from being applied for several years. The assessor calculated roughly $6,005.32 was due to be refunded for 2021 (partial) through 2024.
Davis County commissioners voted July 22 to approve a property tax adjustment and refund after the assessor’s office said a deed recording error prevented the homeowner from receiving a primary residential exemption.
Assessor Andy Hansen described the case to the commission and said the previous owner of the property died and the warranty deed was not recorded correctly; the county continued to send tax notices to the prior owner’s mailing address. As a result, the current owner did not receive property declaration notices and paid tax amounts without the primary residential exemption for a portion of 2021 and for tax years 2022–2024.
Hansen said county staff reviewed the ownership records and the filing history and determined the situation met the statutory criteria for a correction under Utah Code Annotated 59‑2‑1347 (adjustments and reimbursements of taxes due to property record errors). He reported the assessor’s office calculated the refund amount at $6,005.32 and 67¢ covering the prorated 2021 portion and subsequent years; staff corrected the current 2025 tax notice so the exemption appears going forward.
Commissioner John Crofts moved approval; the motion was seconded and approved by voice vote. The commission made the adjustment under the statutory authority cited in the agenda item, and staff were instructed to process the abatement and refund.
Ending: County staff said they would process the refund and confirmed the assessor’s office had corrected records for 2025 so the homeowner’s primary residential exemption will apply going forward.
