Training and Life Choices asks Davis County for relief on roughly $18,000 in unpaid commercial property taxes; commissioners direct staff to explore options

Training and Life Choices, a local disability-services provider, told the Davis County Commission at its Sept. 2 work session that it learned from its lender that property taxes on three commercial parcels had not been paid for 2022, 2023 and 2024. Kelly Fossom, representing Training and Life Choices, said the title company used an old mailing address and the organization received no tax statements; the lender, she said, notified the owner during a loan review.

Fossom said the nonprofit has faced significant funding shortfalls and that she had “to put my own savings in to make payroll.” She asked commissioners to consider waiving or reducing penalties and interest or otherwise easing the lump-sum burden of roughly “18 plus thousand dollars.”

County officials told the commissioners they must apply state law uniformly. A county legal adviser said the statute cited by staff (recorded in the work session as "Utah code annotated 59 dash 2 dash 13 47") permits either an adjustment (abatement) or a deferral in limited circumstances. The treasurer explained that the county does not offer general payment plans for real property taxes and that interest normally accrues at 10% annually; staff discussed a potential deferral option that could lower the county interest rate (participants mentioned a figure near 6%) but would require recording a lien and obtaining lender cooperation, adding administrative work for county staff.

Commissioners expressed sympathy but emphasized property-owner responsibility to ensure tax notices are received and payments are made. Commissioner Bob Seavis noted the practical limits of abating taxes because losses are spread across the tax base and urged owner vigilance. Commissioners nevertheless directed the treasurer and county legal staff to research options (deferral mechanics, lender sign-off, lien recording, administrative costs) and to work with the property owner to identify feasible steps. No formal abatement or vote to waive taxes was made at the work session; staff told the owner to begin making payments toward the current year while options are explored.

Next steps: county staff (treasurer and legal counsel) will report back with the legal and administrative details of any deferral or other relief that could be offered under the cited statute; no commission-level decision was reached during the work session.