Commissioners approve late present‑use value application 3‑2 after debate on fairness and precedent

The Alleghany County Board of Commissioners voted 3‑2 to approve a late present‑use value application from Wishon Evergreens LLC, allowing the property to be entered into the county’s agricultural/forest present‑use program for tax year 2026.

Tax office staff presented the late application packet and cited the board’s 2022 definition of “good cause” for late entries. Staff told commissioners the prior owner had not enrolled the land in the present‑use program and the current owner said he bought the parcel believing it already was enrolled. County staff said the decision to permit a late application under the board’s policy is discretionary.

Commissioners debated the fairness and precedent of approving late enrollments. Several commissioners said the program’s rules are complicated for owners and favored treating the new owner fairly; others warned that approving one late application could open the door to many similar requests and expose the county to future liabilities or back‑tax complexities. One commissioner described the board’s good‑cause list (serious illness, death, military deployment or non‑delivery of an application by the postal service) and noted that simple owner oversight is excluded from good cause by the policy the board adopted in 2022.

After discussion, a motion to approve the late application passed by a 3‑2 vote. Meeting minutes show three commissioners voted in favor and two opposed. The treasurer/tax staff said the approved enrollment will take effect for the 2026 taxing year. No amendment to the board’s written good‑cause policy was adopted during the discussion.