Utah County delays McKeown tax appeal, staff recommendation to deny Snow Trust upheld

County commissioners on Tuesday continued one property tax appeal and signaled they would deny another after hearing staff explanations about Greenbelt status and valuation.

The commission continued a petition from the owners of a subdivided parcel (the McKeown matter) after staff said the property had been voluntarily removed from Greenbelt status in 2020 and had paid a rollback. The owners told staff they intended part of the parcel to remain on Greenbelt; county staff reported the owners submitted an incomplete Greenbelt application for 2022, lacking signatures and proof of agricultural production. Staff recommended denial of relief for the 2021 assessment and advised the owners to submit a completed Greenbelt application; commissioners voted to continue the McKeown item until the assessor’s office completes processing and reports back.

Why it matters: Greenbelt status affects whether parcels are taxed at agricultural values or at fair market value and determines whether rollback taxes are due when land is removed from agricultural use. Commissioners debated whether to abate or defer the 2021 tax and considered conditions — such as requiring reentry into Greenbelt for multiple years — to limit county exposure if a rollback later becomes due.

In a separate appeal, the Donald and Anne Snow Trust sought refunds after county testing in 2020 determined a parcel was not buildable due to seismic constraints. Staff said the reduced assessment reflected the new information and recommended denial because the county had no prior error to correct. Commissioners indicated support for the staff recommendation.

What’s next: The McKeown appeal will be continued until the Greenbelt application is completed and processed; the Snow Trust denial will be handled according to staff procedure. No further formal refunds or abatements were approved at Tuesday’s meeting.