By Myrna Trauntvein
TN Correspondent

The Juab County Truth in Taxation Public Hearing was held in the senior citizen’s room in the basement of the county building on Tuesday with approximately 200 people in attendance.

“Juab County is proposing to increase its property tax revenue,” said John Crippen, county administrator, who was assigned to explain the need to those in attendance.

He said that the Juab County tax on a $447,000 residence would increase from $478.67 to $511.43, which is $32.76 per year.

The Juab County tax on a $447,000 business would increase from $870.31 to $929.86, which is $59.55 per year, he said.

“We are a Class 4 county,” he said.

He said that county residents should look at their tax notice and they would find that only 20 percent of the taxed amount went to the county. The largest tax need was the school district.

He said that the county was just asking to hold the rate they had last year instead of taking a decrease. There are three elements in determining the property tax for each property: Budget, Taxable Value and Tax Rate.

“If the proposed budget is approved, Juab County would increase its property tax budgeted revenue by 6.84 percent above last year’s property tax budgeted revenue excluding eligible new growth,” said Crippen.

“We had approximately 10 people sign up to speak,” said Clinton Painter, commissioner. “Comments seemed to be equally disbursed between those with concerns asking questions and those in support of the county.”

Painter told those in attendance that the county had been making strides with the state legislature in getting the centrally assessed properties more fairly collected and that this past legislature had seen a change in the timeline counties must reach in payback of appealed assessments.

The Centrally Assessed Team within the Property Tax Division values all mines, airlines, and utilities, and all railroad properties that operate as a unit. Values are set and apportioned to taxing entities based on situs of property.

In answer to a question, Zack Buck, county assessor, said that centrally-assessed property assessments are based on self-reporting affidavits submitted by the property owners by March 1 of each year. Assessment notices are mailed by May 1 each year.

The owner of a centrally-assessed property has a right to file an appeal of the assessment by August 1 or 90 days after the date the commission mails the notice.

Taxing entities are obligated to refund amounts determined to be allowed by judgments. Buck said that centrally assessed properties also had strong lobbyists.

Local governments generally have two methods for the payment of property tax refunds: paying refunds out of existing revenues (or fund balances) or through the imposition of a judgment levy with interest.

“The tax may have been paid to the county several years before but had to be paid back the year of the judgment,” said Painter.

The legislature has now allowed the repayment to be made over time.

Richard Hansen, a former county commissioner, asked how confident the commission was that the way centrally assessed property is valued will be changed.

Utah Legislature Senator Daniel McCay, Republican, District 18, has been working with Juab and other counties to obtain better legislation covering centrally assessed property, said Painter.

Marty Palmer, county commission chairman, has been working to get the legislation changed. He talks with people in leadership, including the governor, to request changes.

“That is one of my priorities,” he said.

Hansen said that the state collects much more tax than needed and had a surplus each year. It was his opinion that counties be allowed to keep that money instead of just a percentage.

He said that the commission needed to remember that they represented the people of the county.

Stephen Jones, Tom Fowkes, John Phillipsen, Blaine Malquist and Steve Barney all had concerns about the property valuations increasing dramatically and all thought that was hurting senior citizens on fixed incomes.

“I am happy to have you come into the office,” said Buck. “I can only assess from the street view but, with your invitation, I can come into your home and assess your property more accurately.”

There were also certain reductions that could be offered through BOE (Board of Equalization) that were possible by scheduling an appointment in advance.

Several asked where the money collected went. One of those was David Clark.

It helps support law enforcement, said Painter. It also helps pay for EMS (Emergency Medical Services) and other essential services.

The landfill is fee based as are the county fair and concert, motor cross, and demolition derby and do not depend on property taxes, said Crippen.

Roads have their own budget and are not part of the property tax.

Debbie Zirbes, county recorder, said that she was not speaking in defense of the tax but did want to explain that some of the complaints were directed to the wrong place. For example, Main Street and 100 North Street in Nephi were controlled by the Utah Department of Transportation (UDOT) and the county had no control over their care nor did the city.

“In Nephi, infrastructure is paid for by developers upfront,” she said. “The property has to be inside city limits in order for there to be a subdivision. Mona is trying to do the same.”

Brayden Kay was one of those who spoke in support of the increase and urged those with questions to do as he had done and meet with commissioners to find out why the property tax rate needed to remain the same.