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Commission discusses state 183-day rule after homeowner taxed as short-term rental
Summary
Homeowner Quinn Montgomery told the Emery County Commission he was assessed as a short-term rental after buying a house he intended to use as his primary residence; county staff said state statute and a 183-day rule govern residency classifications and the assessor corrected the 2024 assessment.
The Emery County Commission heard a lengthy public discussion about the tax treatment of a property purchased by resident Quinn Montgomery, who said the home he bought in August 2023 was being taxed as a short-term rental rather than as his primary residence.
Montgomery said he paid extra property tax because the previous owner had listed the house on short-term rental platforms. “It’s theft,” Montgomery said during the meeting, calling the extra assessment “outright” and “not right.”
County staff and commissioners explained the county’s valuation process and cited a state residency rule that requires a homeowner to occupy a property for 183 consecutive days before it can be classified and taxed as a primary residence for a given assessment year. “If they live in the home for a…
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