Utah County Commission approves package of property-tax appeals and exemptions, votes 2–0

The Utah County Commission on Nov. 29, 2023, heard a slate of property-tax appeals and approved item 4 — a consolidated set of determinations and amendments — by a 2–0 vote.

The package included humanitarian and administrative relief requests from several property owners, a multi-parcel exemption petition from Drew Riley, a dispute over two parcels identified as Penny Springs Park (maintained by Vineyard City but recorded to other owners), and a greenbelt rollback appeal from an owner who recently prevailed at the state tax commission.

Why it matters: These decisions affect tax bills, potential refunds, and whether local or city governments can clear title or record deeds for public parcels. Commissioners emphasized the commission’s limited authority to change future tax years administratively and focused on addressing taxes that are due and owing today.

Drew Riley, who said he owns about 20 properties in Utah County, told commissioners that seven parcels were reclassified without his returning forms and that the units are long-term rentals. “I didn’t claim these ones because I didn’t get them,” Riley said, describing confusion over why only those parcels were flagged.

County Assessor Bert Grenfell responded that the assessor’s office “make[s] our best attempt to get a letter to every property that appears to be non owner occupied,” and explained that “it’s a state law that any property that’s rented to a long term renter does get the primary residential exemption.” Grenfell said that forms are available online and noted differing county practices about what documentation is requested to confirm a rental.

On that topic, commissioners and counsel clarified the board’s limits: the commission can only adjust taxes for years already due and cannot pre-approve administrative relief for 2024 during this hearing. Staff recommended denial for corrections to 2022 and 2023 but agreed to allow the owner to follow administrative channels for 2024; commissioners generally accepted that approach.

In the Water’s Edge / Vineyard City matter, representatives said Vineyard has been maintaining and operating the space as a public park and asked the commission to abate taxes back to 2020 so Vineyard can record the deed. The applicant showed a recorded declaration (CC&Rs) and an approved plat indicating park intent in 2020; county recorder Andrea Allen clarified that the official recorded subdivision plat does not yet reflect a park designation until an amended plat is recorded. Commissioners agreed to abate delinquent taxes and to refund paid amounts as part of the package so the city could clear title and record properly.

In a separate greenbelt rollback appeal, the owner reported that the state tax commission restored his greenbelt status on initial review. Staff said the commission previously abated four of five years and that the fifth year’s difference was roughly $600–$700; several commissioners stated a preference to resolve the remaining year in the owner’s favor. The owner, addressing the commission, described the process as a long hardship and urged equitable treatment.

Other, shorter matters handled in the consolidated item: an interest/penalty abatement for the estate of a deceased owner (about $237) was approved on humanitarian grounds; an owner whose title was not recorded because of a notary error sought the $1,299 primary/secondary tax difference, and commissioners instructed staff to note the change so the owner would not be charged going forward.

Commission action: Commissioner Gardner moved to approve item 4 with the amendments and clarifications discussed; Commissioner Sakovich seconded. The motion passed 2–0. The commission adjourned after confirming there were no closed-session items.

Next steps: For items affecting future tax years (notably 2024 primary-exemption elections), staff and property owners must follow administrative procedures to change elections; for parcels where the commission abated delinquent taxes, recording and deed issues will proceed once tax status is cleared.