The Utah County Board of Equalization met Nov. 19 and handled routine business before deciding petitions to hear late property-valuation appeals. The board approved the Nov. 12 minutes and two process reports, then turned to petitions filed after the filing deadline.

Sally Leo of the auditor’s office told the board that the auditor recommended approving items 1, 2, 5 and 8 and noted that some petitions could be approved if the assessor subsequently agreed they reflected factual errors. The assessor’s office reviewed a separate petition (item 3) and said the submitted evidence did not support a change in valuation.

An assessor representative said the petitioner’s application included only a photograph described as a “hole” and no documentation showing why a building was removed, when it was removed, or proof of cost to remediate structural issues. The assessor’s office noted the county’s valuation is based on the property’s status as of Jan. 1 and that a demolition permit for the site was pulled later in the year (staff identified the permit as pulled in August 2025), so they did not recommend an adjustment absent evidence of a qualifying event such as a fire or other documented disaster.

After questions from board members about the permit date and the county’s Jan. 1 valuation standard, a board member moved to approve the petition packet with one change: deny item 3. Another board member seconded the motion, and the board approved it by voice vote. The record shows verbal "aye" responses; a roll-call tally was not provided in the transcript.

The board then moved to adjourn.