Summit County Council approves tax exemptions for two nonprofits, revokes one; Ivory Innovations exemption likely to face state review

The Summit County Council on April 7 approved applications granting or continuing property tax exemption status for several 501(c)(3) organizations, voted to revoke one parcel's exemption after a sale, and accepted staff warnings that one recent approval is likely to be appealed to the Utah State Tax Commission.

Tanya Hanson, chair of the Summit County Council, led the meeting and framed staff recommendations that the council act on two new exemption applications and a set of annual continuation statements. Auditor's office staff and the assessor's office had reviewed applications and annual renewals.

The council approved a motion to exempt 12 Ivory Innovations parcels (FC-44-01 through FC-44-12). Darren Haskell, director of Ivory Innovations, appeared by Zoom and described the subdivision work: “Roads are complete, curb and gutters complete, sewers are complete, including laterals into these lots. Water lines are complete, including water services into these 4 lots.” Haskell also said subdivision improvements and plan checks were submitted to Francis City in December 2024 and that permits were completed or issued for other parcels.

Summit County assessor staff, represented in the meeting by Stephanie (Assessor's Office), told the council that administrative rules and county practice treat vacant lots without building permits as ineligible for exemption. Stephanie told the council the applicable guidance included Utah Code 59-2-1101 (as discussed in the meeting), administrative rule R884-24P-40 and the Tax Commission's standards-of-practice (Standards of Practice 2.13). She described the situation as “a very gray area” and said the assessor's office had appealed the 2024 decision to the State Tax Commission and would pursue further appeal if the council again approved lots that lack building permits as of the lien date.

Council members discussed consistency with last year's decisions. Some members noted the council approved a similar set of parcels last year because of substantial subdivision improvements and a commitment to affordable housing. One council member said, in part, the previously approved buildings would be complete in early June and that “8 of those already are at framing and windows.”

After discussion, the council voted to approve all 12 Ivory Innovations parcels. Staff said they would notify the council when the state tax commission issues its decision for the related 2024 appeal.

The council separately approved the new application for Creekside Christian Fellowship for a parcel on Bittner Road. A representative, Gordon Byers, described regular religious and community activities at the site, saying the property hosts AA meetings, Girl Scouts, Young Life and counseling sessions.

The council also formally approved continuation statements for the 28 parcels that had previously been exempt in 2024 and that submitted timely annual statements in 2025. The auditor's office told the council those renewals "all looked good" after review of paperwork and timely filing.

Finally, the council voted to revoke the exemption for parcel JR-3-349, previously owned by Sisters of the Holy Cross, because the property was sold to a non-nonprofit owner. The council voted to revoke the exemption status and directed staff to send required notices.

Why it matters: the votes preserve tax-exempt status for organizations that meet statutory tests, but the council and assessor's office signaled a likely legal challenge about whether subdivision improvements alone (without building permits as of the lien date) are sufficient for exemption. Stephanie said the assessor's office would follow the State Tax Commission's ruling and apply it to both the 2024 and 2025 cases.

What's next: staff said the assessor's appeal decision is expected within weeks, and the county will apply that ruling to current and future exemption requests. The council asked staff to notify them when the State Tax Commission issues its decision.