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County approves BOE adjustments; homeowner David Ray seeks refund for misapplied residency tax rate
Summary
Commission approved board of equalization adjustments and agreed to a separate tax-adjustment process after homeowner David Ray said his primary-residence exemption filed in 2021 was not applied and he overpaid taxes; staff explained circuit-breaker abatements and processed credits for affected accounts.
Duchesne County commissioners approved a set of board-of-equalization adjustments Aug. 25 and addressed a homeowner's request for a tax adjustment and prior-year refund.
BOE staff (Jess Cordiller) presented four BOE adjustments for properties reviewed Aug. 17–23, describing changes in assessed values, taxable values and tax amounts tied to primary-residence classification and circuit-breaker abatements. The adjustments produce credits for affected accounts as staff applied the correct residency and abatement calculations.
David Ray told the commissioners he bought his home in 2021 and submitted a petition for a primary-residence exemption that the county subsequently did not apply. "I bought it in 2021... I should have been paying at 55% of the abrade value, and I've been paying at a 100%." Ray asked for an adjustment for 2025 and refunds for the prior four years. Cordiller explained the county's processing: some abatements had already been entered into the system (providing credits), and the board agreed to include Mr. Ray in a separate tax-adjustment action rather than the BOE partials motion.
Commissioner (Speaker 2) moved to approve the BOE adjustments as presented and Commissioner (Speaker 4) seconded; the commission approved the BOE adjustments by voice vote. Commissioners discussed mechanics of applying credits versus issuing checks, and staff advised the typical remedy is account credit with refund options as needed.
Staff said the 2025 tax notices now show adjacent assessed and taxable values and that the primary-residence tax rate (55% taxable) differs from secondary-residence rules (100% taxable), which explains the change in tax amounts for qualifying properties. Mr. Ray and staff discussed timing and verification documents; Mr. Ray said he had his ID and an attestation from his mail carrier to confirm residency.
The commission accepted the BOE adjustments and directed staff to process Mr. Ray's separate tax-adjustment request according to standard procedures.
