Utah County Commission adopts 2023 tax-levy resolution after assessor review; amendments correct clerical errors

The Utah County Commission on June 21 adopted a resolution establishing the county's 2023 tax levies after a presentation from the county assessor and two technical corrections to the draft resolution.

The commission held a brief presentation and discussion of item 23, the resolution establishing 2023 tax levies for Utah County, after Commissioner Sakovich asked that the assessor review the levy chart. The county assessor, identified in the transcript as Bert, said "68% of our properties are single family homes" and explained that recent reappraisals and new construction, rather than broad changes in single-family values, largely account for changes in total taxable value.

The assessor told the commission that high-density housing (townhomes, condos and similar units) had a modest increase in value after some properties were corrected, and that commercial parcels, while only about 12% of parcels, represent roughly 20% of taxable value. "We had to raise basically commercial properties about 12% from where they were last year on average," the assessor said, describing efforts to match values to market sales ratios after COVID-era volatility.

Commission members discussed how those valuation shifts affect tax rates: when overall taxable value grows, rates may be adjusted downward to preserve revenue levels; when values fall or hold, rates may rise to maintain the same revenue for taxing entities. A commissioner summarized the local impact as relatively good news for many homeowners, noting that homeowners whose assessed values remain stable or decline could see a drop in county taxes while increases shift toward higher-valued commercial and high-density properties.

Paul Jones of the county attorney's office identified two clerical corrections in the draft resolution: the title referenced 2022 and should read 2023, and the attestation line had moved to the auditor and should be with the clerk. The attorney said these changes apply to the resolution text rather than the numerical tax rates.

A motion to adopt the resolution with those amendments was moved and seconded; the commission approved the resolution by voice vote, recorded in the transcript as passing "three-zero." The transcript does not record the mover's or seconder's names. The chair then asked for public comment; none was recorded.

After completing the open agenda business the commission entered a closed session and later reconvened to adjourn. The open portion of the meeting, as noted in the transcript, lasted about 13 minutes.

The resolution adopted was described as establishing the 2023 tax levies for Utah County; the meeting record does not include a roll-call vote or itemized levy tables in the transcript excerpts provided.