Douglas County Board keeps greenbelt valuation for three parcels after protest

The Douglas County Board of Equalization voted 6-0 Tuesday to continue greenbelt (special valuation) status for three parcels after an owner protested a disqualification notice from county appraisers.

The decision preserves the agricultural-value tax assessment for the parcels for now; county staff had sent a disqualification letter after an appraiser observed bulldozing, removal of structures and disturbed soil that staff said suggested the end of meaningful agricultural use.

Mike Goodwillie, of the Douglas County Assessor/Register of Deeds office, told commissioners the special valuation preference applies only to land “primarily used for agricultural purposes.” He said an appraiser who visited the parcels near Skyline Drive saw bulldozing and removed structures and therefore issued a disqualification letter late in 2024 that, if upheld, would move the parcels to a more market-based value for 2025.

Property owner Ray Anderson told the board he has owned the land for 45 years and leases the ground to a farmer for $1 a year. Anderson said he bulldozed soil and removed an old house to build a new home on the house site and that about 4–5 inches of soil were moved to prepare the house site. He said the front parcel has been farmed (beans last year) and that he expects it to be planted again this spring; he asked the board to retain the greenbelt valuation.

Commissioners asked staff for acreage and value context. Commissioner Cavanaugh and county staff estimated the three parcels total roughly 25 acres, with about 7–10 acres in active row-crop production and the balance wooded or described as “wasteland.” Goodwillie said market development ground in the area was being valued at roughly $28,000 per acre in recent sales, compared with agricultural (greenbelt) rates that can be much lower.

Goodwillie told the board that under state law a disqualification letter makes the change prospective: a property keeps its special valuation for the year the letter is sent and would receive a market-based value the following assessment year unless the owner files and qualifies for special valuation again. He noted a property owner who can replant and submit a special-valuation application by the June 30 deadline may restore agricultural valuation for the next assessment cycle.

After questions from commissioners and Mr. Anderson’s remarks, the board voted to continue the greenbelt valuation for the three parcels. The motion passed 6 to 0.

The county assessor’s office told the owner it would be willing to re-inspect if an ag crop is planted and a special-valuation application is filed before the June 30 deadline; if the office finds crops in place it said it would reinstate the agricultural assessment for 2025, with the revised value reflected on the December levy and payable in 2026.

The record shows the owner may reapply and staff will re-evaluate in the field.