Commission approves 2023 property-tax refund for a homeowner and corrects deferral agreement name

The Utah County Commission approved a motion to grant a 2023 property-tax refund to Marvin and Carrie (the transcript includes spellings "Van Buick" and "Van Butte") after staff said the owners' residency status was changed in county records.

An unidentified commissioner who made the motion described the situation: the property had been owned since 2015, tax notices were sent to the same address, the owners were moved from primary to secondary status in 2024 and, after correcting the error in 2024, had paid two full years of tax. The motion sought to approve a refund for the 2023 tax year for being primary residents. The commissioner said precedent favors refunding the most recent year when such an error is corrected.

County staff cited authority for the Board's ability to adjust property taxes, stating: "So it is under 50 nine-two-thirteen 47 the Board can adjust and reduce property taxes if you find that it's in the best interest of the state and county." Staff also noted the owners' application requested abatements for 2022 and 2023; the motion approved abating the 2023 tax year. Separately, staff asked to correct the grantee name on a related deferral agreement so it reads "Tim Crandall and Natalie Crandall, trustees of the Tim Crandall and Natalie Crandall Family Trust." Commissioners agreed to that correction as a friendly amendment.

The motion to approve item 6 with the stated changes was seconded and passed by voice vote; the transcript records "Aye" responses but does not list a numerical roll call or individual vote tallies.

No members of the public spoke during the public-comment period, and the commission adjourned after the vote.