Salt Lake County Board of Equalization to vote on 247 parcel decisions Nov. 17

SALT LAKE CITY — The Salt Lake County Board of Equalization meets Tuesday, Nov. 17, at 10 a.m. in the Council Chambers, Room N1-110, at 2001 S. State Street, to vote on the assessor's and hearing officer's recommendations on individual property appeals 1.

The board is the Salt Lake County Council sitting as the board of equalization. It sets policy and makes final decisions on appeals from its own findings or those of hearing officers it appoints, and the county auditor is its clerk by statute 2. Public comment is the second item on the agenda, after the call to order, and the meeting is simulcast on Webex 1.

The agenda carries five action items, each marked "Discussion-Vote Needed":

- 26-1139, acceptance of the board's Nov. 3 minutes, presented by Auditor Chris Harding 1. - 26-1143, exempt property recommendations for tax year 2026, presented by Harding 1. - 26-1140, approval of assessor and hearing officer recommendations, presented by Tax Administrator Brad Neff 1. - 26-1149, approval of significant adjustments, presented by Neff 1. - 26-1141, late appeals, presented by Neff 1.

**What the board is being asked to ratify**

The packet attached to the agenda lists 247 individual parcel decisions for approval, most of them hearing officer denials or adjustments, alongside stipulations between owners and the assessor 3. Its weekly report gives the year to date as 842 appeals decided: 488 adjusted, 107 denied, 143 dismissed and 104 withdrawn. The report lists 3,623 appeals still pending and puts the net change in market value on decided appeals at $102,558,725 for the year, $33,260,315 of it in the current week 3.

Seven properties are listed for exemption decisions. Six are recommended for approval: four parcels held by Utah Non-Profit Housing for affordable housing, with exemptions beginning July 29, 2026; a preschool and office property held by the Salt Lake Community Action Program, beginning Sept. 8, 2026; and a sober living residence operated by Seventh Street Treatment Center, retroactive to Jan. 1, 2026. A seventh, held by the Asian Association of Utah, is listed as informational, with its exemption percentage updated to 89% for tax year 2026 3.

The late-appeals item asks the board to accept 11 appeals filed after the deadline and to deny 11 others. The reasons given for acceptance include factual error, medical emergency and extraordinary and unanticipated circumstances 3.

The board has been approving these lists without dissent. At its Nov. 3 meeting all four action items — minutes, assessor and hearing officer recommendations, significant adjustments and late appeals — carried on unanimous votes, and Neff told the board that seven parcels had been removed from that agenda for a future meeting 3. The Nov. 3 minutes record one absence, Board Member Carlos Moreno 3.

The board's next scheduled meeting after Nov. 17 is Dec. 15, according to the county's events calendar, which lists a Board of Equalization meeting for that date and none between 4.