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Union County board accepts late farm-use application, releases rollback taxes for Smith estate
Summary
The Board of Equalization and Review accepted a late farm-use application for parcel 04081005 filed on behalf of Judith Smith and ordered the county to release rollback taxes and adjust the 2024 tax bill.
The Board of Equalization and Review for Union County on Wednesday accepted a late farm-use application for parcel ID 04081005 filed in the name of Kenneth Magnum and Judith Smith, and directed the county to release rollback taxes tied to the property.
The decision followed testimony from Judith Smith, who said she had been administering her late mother’s estate and was unaware of deadlines to refile for a farm-use tax credit. "We were not aware that we had to refile for the farm tax... Grama was really sick the last year of her life," Smith told the board. County staff described the office’s timeline for notices and billing: the tax office mailed a new-owner/farm-use application in October 2023 with a November deadline, issued a final notice in January 2024, generated rollback bills in June 2024, and received a late application from the taxpayer on Dec. 30, 2024.
Travis, identified in the hearing as a Union County tax-office staff member, explained the consequence and the remedy if the board accepted the late filing: "If you were to accept the late application we would release all the rollback taxes and we would adjust our 2024 tax bill," he said.
Board members asked Smith about how and when she learned of delinquency notices; she said collection calls prompted inquiries and that the estate’s administration paperwork had been in progress. Smith also described financial hardship tied to disability and the estate’s recent closing.
After discussion the board voted by voice to accept the late application. The board’s decision means the county will remove the rollback assessment tied to the missed farm-use filing and revise the 2024 tax bill accordingly. The board noted that the statutory burden of proof on valuation disputes rests with the taxpayer but that, on this procedural matter, acceptance of the late application would permit the county to update the tax records.
The board did not record a roll-call vote or identify a mover in the hearing transcript; members carried the motion by voice vote and the chair declared the motion carried. County staff said they would proceed with the paperwork to effect the rollback release and billing adjustment.
