Board of Equalization approves minutes, process reports and a class-change application; then adjourns

Board of Equalization (Utah County) · January 14, 2026

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Summary

The Board of Equalization approved minutes and two assessor reports, voted to approve a class-change application from primary to secondary residential, and later voted to follow the assessor's recommendations on five late petitions before adjourning.

The Board of Equalization opened a brief session and approved routine items including the minutes and two assessor reports before addressing a property class-change request.

Speaker 2 moved to approve the minutes and Speaker 3 seconded; the motion carried (an affirmative 'Aye' was recorded on the transcript). The board then approved the assessor's process report and the BOE hearing process report after motions by Speaker 2 and seconds by Speaker 3.

On Item 4, a request to change a property's classification from primary residential to secondary residential, the assessor's office representative explained these are individual applications by owners seeking a class change. Speaker 2 moved to approve Item 4 and Speaker 3 seconded; the motion passed with an affirmative vote recorded on the record.

Later in the meeting members moved to follow the assessor's recommendations regarding a set of late petitions (detailed in a companion item). After taking that action, Speaker 1 moved to adjourn, Speaker 3 seconded, and the board ended the BOE portion of the meeting to switch the livestream to the commission meeting.

The session concluded with the board transitioning the YouTube feed to the next meeting portion.