Utah County Commission approves property-tax refund for misclassified primary residence and corrects trust name on deferral agreement

The Utah County Commission at its April meeting approved property-tax actions that included a refund for Marvin and Carrie Van Buick for the 2023 tax year after the couple’s home had been reclassified from primary to secondary residence.

A commissioner moved to approve item 6 with a change granting a 2023 refund for Marvin and Carrie Van Buick; county staff explained the board’s authority under Utah Code §59-2-1347 to adjust or reduce property taxes when it finds such action is in the best interest of the state and county. Staff said the Van Buick property had been owned since 2015 and that the county had been sending tax notices to the same address until the ownership classification changed in September 2024. The Van Buicks corrected the classification in 2024 and sought abatement for 2022 and 2023; the motion approved an abatement for the 2023 tax year only, as recorded in the meeting.

In a separate, related clerical correction, the commission approved a change to a deferral agreement for Tim and Natalie Crandall so the agreement will be signed in the corrected form as trustees of the Tim Crandall and Natalie Crandall family trust. County staff described the change as a naming correction and commissioners accepted it as a friendly amendment before voting.

Commissioners voted to approve the item after a motion and second; the meeting transcript records a voice vote of "Aye" and indicates the motion passed. The transcript does not include a roll-call tally or a discussion of dollar amounts for the Van Buick refund beyond the approval of the 2023 refund.

The commission did not discuss other financial details or estimated fiscal impact for the county in the meeting record.