Cache County grants property‑tax exemption to Planned Parenthood in Logan

The Cache County Board of Equalization reviewed whether the Planned Parenthood property in Logan qualifies for an exclusive‑use property‑tax exemption under Utah law and the state constitution. Taylor Sorensen, the county attorney, summarized the legal standard in Utah Constitution Article XIII §3 and Utah Code §59‑2‑1101, including the definition of a charitable gift to the community and the requirement that applicants generally qualify as 501(c)(3) nonprofit organizations.

Staff told the council the Logan Planned Parenthood site had previously received the exemption for many years (staff cited an exemption dating back to the 1990s) and that the organization reports substantial free and reduced‑cost services. County staff provided a comparative figure showing Planned Parenthood’s free/reduced services at $359,970 versus the property tax bill under consideration of about $230.73. Counsel advised that denying an organization that otherwise meets the statutory criteria would likely expose the county to costly litigation; the county had lost a similar legal contest previously when it denied the exemption to another jurisdiction.

On a motion to approve the exclusive‑use exemption the council voted in favor; one member recorded a nay. County staff said the decision reflects the statutory and constitutional criteria rather than an endorsement of the organization’s mission.

The exemption covers the claimed year under review; county staff noted Planned Parenthood is planning to close the Logan location in the near future, but property‑tax determinations are backward‑looking for the tax year in question.