Utah County Commission grants tax relief for Franklin charter school case, waives small penalty for elderly homeowner, abates escaped assessments

The Utah County Commission voted unanimously to provide tax relief on several property‑tax items after hearing lengthy staff and public testimony about notification timelines and hardship.

Commissioners approved abatement of the Franklin Schools assessment, agreed to waive a roughly $48–$49 late penalty for a 92‑year‑old homeowner (the Bushnell matter), and ordered relief for the Huckstep escaped‑tax assessments for 2015–2016. Chair and other commissioners recorded the votes as 3‑0 in favor.

Why it mattered: the Franklin Schools item involved an escaped assessment of about $180,000 that surfaced during the school’s bond closing. County counsel and assessor staff described a compressed timeline around assessment, title closing and deed recording that left the school with little notice before recordation. Paul Jones of the county attorney’s office summarized the legal timeline for commissioners, and Bert Garfield, the deputy assessor, told the commission the taxes were recalculated on October 17 and the assessor’s office notified the parties that morning; the deed recorded later that afternoon.

Jen Price, speaking for Franklin Discovery, told commissioners, “We didn't get a copy of that email until about 03:00 that afternoon,” describing overlapping bond‑closing events and saying school and bond counsel had not been aware of the escaped assessment before closing. Price urged commissioners to consider the “human interest” implications for students and staff.

Deputy Assessor Bert Garfield replied that the assessor’s office had recalculated taxes and attempted to notify the title company; Garfield said notifications were sent and the recalculation was completed on October 17 with notice at about 10 a.m. The commission also heard from Peter Jepsen, who urged the county to make clear that charter schools must notify local entities going forward.

On the Bushnell item, staff recommended denial based on existing criteria, but commissioners considered a best‑interest waiver for the elderly homeowner. Chair said he would cover the $49 payment personally if needed; staff confirmed the county could exercise “best interest” authority under the statute but generally leaves that decision to elected officials. Multiple commissioners expressed sympathy for the homeowner’s long record of timely tax payments.

For the Huckstep escaped assessment, staff said the county did not receive the city’s permit notice and that an escaped assessment for 2015–2016 was placed on the property after the assessor’s office identified the dwelling. Commissioners debated whether to abate escaped amounts for 2015 and 2016 but not for routine 2017 assessments; ultimately the commission approved abatement for the escaped years as part of the combined motion.

What the action does: the board’s motion abated assessed penalties and interest as described in staff recommendations for the listed cases and recorded the official outcome as passed 3‑0. Staff said some amounts and details (for example, precise escaped‑tax dollar totals for Huckstep beyond the years in question) are captured in the tax‑action files and the assessor’s spreadsheets on file with the county.

Next steps: staff will implement the abatements and the treasurer’s office will adjust records and refund or void penalties where appropriate. Commissioners directed staff to pursue process fixes (including possible GRAMA requests, improved assessor tools and clearer notice requirements) to reduce future occurrences.