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Commission approves tax adjustment after deed-recording error; assessor recommends $6,005.32 refund
Summary
Davis County commissioners approved a property tax adjustment under Utah Code Annotated 59-2-1347 after the assessor reported a title company recording error prevented the new owner from receiving the residential exemption for three and a half years; assessor calculated the refund at about $6,005.32.
At the July 22, 2025 Davis County Commission work session, Assessor Andy Hansen presented a property tax adjustment application under Utah Code Annotated 59-2-1347 related to a deed-recording error that prevented the current owner from receiving the primary-residence exemption. Hansen said the previous owner’s estate had been receiving mail and tax notices, and the deed conveying the property had not been correctly recorded, so the new owner did not receive the residential exemption for tax years 2021 (partial), 2022, 2023 and 2024.
Hansen recommended the county abate and refund the overpayment, saying the parcel “should have gotten” the exemption and that the error appeared to be a title-company recording mistake. The assessor presented a provisional calculation of the overpayment, and after a brief review commissioners asked no substantive questions.
The commission took a motion to approve the adjustment and reimbursement under Utah Code Annotated 59-2-1347. A commissioner moved, another seconded, the body voted by voice and the chair announced the motion approved. The assessor and applicant received the commission’s direction to complete necessary paperwork for refund processing.
The owner present identified herself as Skyler Heron and confirmed the assessor’s description of the error and the period of overpayment. The assessor said the county fixed records for tax year 2025 to reflect the residential exemption so future tax notices should show the corrected taxable value.
That was the motioned action on the assessor item; commissioners then adjourned the work-session portion and proceeded with the remainder of their calendar.
