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County waives 2021 taxes, penalties and interest for Provo Seventh-day Adventist Church after missed exemption filing
Summary
Utah County commissioners voted unanimously to abate 2021 property taxes, penalties and interest for the Provo Seventh-day Adventist Church after the congregation missed the annual exemption filing amid pandemic disruptions; commissioners said the board cannot retroactively reinstate exemption status and the church must reapply next year.
Utah County commissioners voted 3–0 to abate 2021 property taxes, penalties and interest for the Provo Seventh-day Adventist Church after church leaders said they missed the annual exemption filing because of pandemic-related mail and administrative disruptions.
County Attorney Adam Beck told the commission the board cannot itself reinstate a tax-exempt status for 2021 but, if it finds that waiving taxes and associated penalties serves the best human interest and the interests of the county and state, it may abate those amounts. Brad Walton, who identified himself as the first elder at the Provo Seventh-day Adventist Church, said the church receives mail at 255 South 700 East and that the exemption form arrived late amid a backlog of mail. "We're here today to...throw ourselves on the mercy of the commission, to hopefully, be able to have that property tax exemption reinstated for this year," Walton said.
Josh Daniels, the county auditor, explained that organizations with statewide structures sometimes have dedicated staff to manage annual exemption filings, but smaller or local congregations must still submit local forms each year. Commissioners asked whether the waiver would require any change to the county's application process; staff advised the church to contact county staff (referred to in the meeting as Bert/Burton) to ensure future filings are received on time. The county noted the filing deadline for that year was March 1, 2021.
Commissioner (speaker) moved to abate the taxes, penalties and interest for 2021; another commissioner seconded. The board voted "aye" and the motion passed 3–0. Commissioners clarified that the abatement relieves the current year's tax charges and related fees but does not replace the separate administrative step of reapplying for tax-exempt status; the church will need to submit a new application during the next filing window.
The county directed church representatives to follow up with county staff for the formal application process and timing. The board's action removes the immediate financial penalties for the missed filing; the church must complete a new application to regain ongoing exempt status.
