Douglas County Board of Equalization tables one tax-penalty protest, denies others over late personal-property filings

The Douglas County Board of Equalization on Sept. 23 heard protests from businesses and a church over a mandatory 25% late-filing penalty on business personal property taxes and voted to table one protest for two weeks while declining the others.

Douglas County Assessor Mike Goodwillie told the board that Nebraska law imposes a mandatory late-filing penalty for business personal property and that the assessor is authorized to issue estimate assessments when a taxpayer fails to file. "There is also a late filing penalty that is mandatory under 77 12 33.04," he said, and added that "after July 1, property added either through an estimate assessment or a personal property late filed return represents 25% of the taxes due, not the value reported." The assessor said the board's authority to provide relief is limited to penalties that were wrongly applied or incorrectly calculated.

The board considered four protests. The first involved Apostolic Life Center at 4001 South 40 Second Street, which the…