Commission grants retroactive low‑income tax abatement after deed moved back to homeowner's name

The Utah County Board of Commissioners approved a recommendation Oct. 25 to treat a 2023 property tax account as if a low‑income abatement had been granted after the deed was returned from an LLC to the homeowner's name.

Adam, a representative from the county attorney's office, told commissioners the applicant had previously held the property in her own name, moved it into an LLC in 2023 (which made her ineligible for the county's low‑income abatement), and then transferred it back to her name within the last 24 hours. Staff verified income information with the tax administration office and recommended approval.

The county presented numbers showing the total tax due before any action as $2,290 and the abatement amount as $1,145. The board accepted staff's recommendation and approved treating 2023 as if the abatement had been granted, effectively reducing the assessed charge to $1,145.

The applicant spoke briefly during the meeting and described her circumstances: “I'm just I'm only on Social Security,” she said, and added she moved the property into an LLC for asset‑protection reasons tied to ongoing legal proceedings and has since restored the deed to her name.

A commissioner moved to approve the staff recommendation and another seconded; the motion passed 3–0.