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Salt Lake County Board of Equalization approves assessor recommendations, dismisses green-belt late appeal
Summary
The Salt Lake County Board of Equalization on Jan. 28, 2025, approved assessor and hearing officer recommendations covering 270 property-tax items, accepted and denied several late appeals, approved exempt-property applications, and dismissed a late green-belt rollback appeal that staff said cannot be resubmitted.
The Salt Lake County Board of Equalization on Tuesday, Jan. 28, 2025, approved a slate of routine property-tax matters, including assessor and hearing officer recommendations covering 270 items, actions on late appeals, and exempt-property applications, and dismissed a late green-belt rollback appeal that county staff said cannot be resubmitted.
The board convened and, after a public comment period with no speakers, approved the Jan. 7, 2025, BOE minutes by motion of Board member Bradshaw and a second by Board member Stringham. The board then approved the assessor and hearing officer recommendations — covering 270 items — on a motion by Bradshaw and a second from Stringham.
The board also considered late appeals. County staff recommended accepting two late appeals that met late-appeal criteria and denying two others that did not; the board approved that recommendation following a motion and second. On exempt property for tax year 2024, Auditor Chris Harding told the board there were eight new real-property applications, two personal-property applications and two partial changes; the board approved the staff recommendations after a motion by Board member Harrison and a second by Stringham.
A distinct green-belt rollback appeal was dismissed because it was filed after the statutory deadline. County staff told the board the green-belt deadline is a firm cutoff and that the board lacks jurisdiction to accept a late green-belt filing; staff noted the property owner may appeal to the State Tax Commission if they choose. A county staff member summarized: “It cannot. It's a hard ... deadline,” and a separate staff speaker added that an appeal to the state tax commission is available.
The board made its decisions by motions and voice votes; members indicated approval on each item and the chair declared the motions passed. Specific individual vote tallies were not recorded in the transcript.
The board adjourned after finishing its business and noted the next BOE meeting will be Feb. 25, 2025; staff said the treasurer will close roles for a couple of weeks before that date, and Presidents' Day the following week will affect scheduling.
Votes at a glance: - Approval of BOE minutes (Jan. 7, 2025). Motion: approve minutes. Mover: Board member Bradshaw. Second: Board member Stringham. Outcome: approved. - Approval of assessor and hearing officer recommendations (270 items). Motion: approve recommendations. Mover: Board member Bradshaw. Second: Board member Stringham. Outcome: approved. - Late appeals (Rodniff and others): staff recommended accepting 2 late appeals and denying 2 for failure to meet late-appeal criteria. Motion: approve staff recommendations. Mover: Board member Bradshaw. Second: Board member Stringham. Outcome: approved. - Exempt property recommendations, tax year 2024 (8 new real-property apps; 2 personal-property apps; 2 partial changes). Motion: approve staff recommendations. Mover: Board member Harrison. Second: Board member Stringham. Outcome: approved. - Green-belt rollback late appeal: dismissed for filing after the deadline; staff advised the board lacks jurisdiction to accept late green-belt appeals. Motion: approve dismissal. Mover: Board member Stringham. Second: Board member Harrison. Outcome: dismissed.
Background and significance: Actions by the Board of Equalization resolve administrative property-tax matters including appeals and exemptions that affect taxpayers' assessed values and tax liabilities. Green-belt status (often called the agricultural or open-space classification in local tax practice) has a strict filing deadline; the board noted that the local deadline for green-belt appeals is not subject to the usual late-appeal exceptions and that further recourse lies with the State Tax Commission.
The meeting contained little public debate. Most items were routine approvals of staff recommendations; when commissioners asked questions the responses were from county staff and the auditor. The board did not record roll-call vote counts in the available transcript; motions were carried by voice vote and declared passed by the chair.
The board scheduled its next meeting for Feb. 25, 2025.
