Davis County Commission approves refund for homeowner after residency coding error

The Davis County Commission on Aug. 19 approved a property tax adjustment for a homeowner whose residence had been incorrectly coded as a secondary property, directing staff to process corrected tax notices and refunds for tax years 2023 and 2024.

The applicant, listed on the agenda as Robert Squire, told the commission he purchased the home three years ago and that county records show the parcel as a secondary residence; he said he paid the tax bills under that coding and asked the commission to correct the classification and refund overpayments. "I've been paying property taxes as if it was [a secondary residence] for the last three years since I've owned the property," Squire said during his remarks.

The correction and refund recommendation came from Andy Hansen, Davis County assessor, who explained the county—s primary residential exemption requires 186 consecutive days of occupancy for a newly purchased home. Hansen said the assessor—s office would correct the county record for 2025 and supported adjusting 2023 and 2024 but noted the statute generally does not permit relief for most of 2022 because of the 186-day rule. The county attorney cited the governing authority for adjustments as Utah Code section 59-2-1337 and advised commissioners they have discretion to grant relief if they determine it serves the public interest.

A commissioner moved to approve the adjustment amounts that the assessor determines are proper under the law (the assessor identified 2023 and 2024 as qualifying years); another commissioner seconded the motion. Commissioners voted in favor. The assessor identified the amounts on the application as $2,881.88 for 2023 and $2,830.56 for 2024; staff were directed to calculate and process the corrected notices and refunds consistent with statutory requirements. The commission additionally motioned to table the second 13-47 application on the agenda to a future meeting.

Commissioners and staff discussed the practical causes of the coding error: title and escrow procedures, lender escrow practices and the county—s process for marking a parcel primary or secondary. Hansen said title and escrow companies sometimes do not submit application paperwork at closing, and county staff said such errors occur a few times a year. Commissioners emphasized the shared responsibility between government and property owners to verify taxation classification, and the group noted concern about setting precedent when granting refunds for earlier years.

The motion directs county staff to: (1) issue corrected tax notices and refunds for the assessor—s recommended years (2023 and 2024) including any applicable interest and penalties as allowed by law, and (2) process the tabling of the second 13-47 application to a later meeting. The county attorney and assessor will implement the commission—s decision in accordance with Utah Code §59-2-1337.

The commission did not specify an exact roll-call vote tally in the public remarks; the clerk recorded the motion as carried with commissioners verbally indicating "Aye."