Duchesne County grants tax adjustments after resident says county taxed his home at higher rate

The Duchesne County Board of Equalization approved four partial valuation adjustments Aug. 25 and agreed to process a tax adjustment and potential refund for a homeowner who said the county taxed his property at the higher "other residence" rate despite his filing for primary-residence status.

BOE staff listed four property cases heard Aug. 17–23, including Jonathan Mayhew, Don Williams, Mike Griffith and David Ray, and explained how primary-residence abatements and circuit-breaker credits affected taxable values. For David Ray, staff said his petition for exemption was received March 2021 but the county continued to tax the property at the higher rate.

Ray told the commission he bought the home in 2021 and had proof of submitting the exemption petition. "I bought it in 2021, and you can see in the next agenda item I submitted the request for the exemption as a primary resident was received by the county," he said, and asked commissioners to adjust current taxes and refund prior years. County staff and commissioners discussed applying a credit to 2025 taxes and processing the refund separately.

A motion to accept the four BOE partial adjustments and to approve the tax adjustments as presented was moved and seconded and carried on a voice vote. Staff said any refund for prior years would be calculated and processed following the adjustment; commissioners and the taxpayer agreed to work through the accounting details.

The commission noted taxpayers remain responsible for monitoring their notices but also acknowledged the county would apply the primary-residence rule and make the necessary adjustments for Ray. The BOE adjustments were approved and the county will follow up on the refund request.