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Commissioners approve retroactive property-tax refund; board also approves second late-payment refund
Summary
During the June 17 work session the Board of Davis County Commissioners approved a staff-recommended adjustment to a 2023 property valuation and granted an additional small refund for a late/undelivered payment; Treasurer and Assessor staff presented facts about appeals history and payment records.
The Board of Davis County Commissioners considered two assessor/treasurer matters during the June 17, 2025 work session and approved both staff-recommended refunds or adjustments.
A valuation correction and 2023 refund Assessor staff told the commission a parcel had been incorrectly assessed as a buildable lot when, because of slope and configuration, a home could not practically be constructed. The assessor’s office said the error was identified during a successful appeal for the 2024 tax year and recommended the county also adjust the 2023 valuation and refund the overpayment for that year.
Commissioners discussed precedent and practice for multi-year adjustments. Staff said statute/procedure 1347 permits multi-year corrections but that administrative discretion applies. The commission voted to approve the assessor’s recommendation to adjust the 2023 valuation and grant the refund; staff did not record a roll-call tally during the work session, and no individual vote names were captured on the public transcript.
Second refund: late or undelivered payment County treasurer staff reported a separate case in which a taxpayer historically paid on time but, according to the taxpayer’s statement, mailed the payment and it never arrived at the county lockbox. The amount at issue in that case was $34.59. Treasurer and assessor staff said the taxpayer’s payment history fit a pattern the county had previously waived when similarly supported by documentation; the commission voted to approve the refund for the amount claimed.
Process notes and rationale Assessor staff explained that appeals for a given tax year must generally be made within that appeal season, which is why taxpayers who did not appeal in prior years sometimes request refunds when an error is identified later. Commissioners emphasized the county’s discretion in applying precedent and the importance of assessing each refund request against payment history and documentation.
Ending: Both matters were finalized in the work session; staff advised that the treasurer and assessor will complete the administrative steps required to issue the refunds and adjust valuation records.
