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Alleghany County commissioners deny late farm-classification appeal 3-2 after debate over precedent
Summary
The Alleghany County Board of Commissioners voted 3-2 to deny a late present-use (farm) value application for two tracts represented on behalf of Peggy Blevins, after the applicant argued for equal treatment with a previously approved late filing.
Brett Jarrett, speaking on behalf of his mother-in-law Peggy Blevins, asked the Alleghany County Board of Commissioners to approve a late present-use value application that would add two tracts to Ms. Blevins’s farm classification. "I am Brett Jarrett," he said, giving his address and stating he had authorization to speak on her behalf. He told the board the parcels are used for raising cattle and hay and asked the board to "treat people in the same manner" as a recently approved similar request.
Rita Miller presented the application materials and read language from state statute addressing late applications, citing what was read in the packet as "statute 1 0 5 2 77.4 section a 1" and noting that approvals under that subsection apply only to property taxes for the calendar year in which the untimely application is filed (2025). Miller also reminded the board that decisions may be appealed to the Property Tax Commission.
Commission discussion centered on whether the two tracts before the board were comparable to the prior late approval. One commissioner said the prior case was in the same tax-transfer year and urged consistency; another argued the parcels differed by timing and transfer history, noting one parcel moved into the trust eight years ago and the other 23 years ago. After debate, a motion to deny the late present-use classification was made and seconded.
The board voted to deny the request by a tally of 3-2. After the vote, one commissioner commented that the handling of the prior approval had "taken the trust of this board down a level" and urged citizens to review prior meeting minutes.
According to the board’s discussion and Miller’s reading, appeals from the county board’s decision may be taken to the Property Tax Commission. The statute language read at the meeting was cited as the legal standard for evaluating late applications; the board did not establish a binding precedent during this action, and the county attorney had earlier told the board such requests are considered on a case-by-case basis.
The board recorded the motion to deny and proceeded to other agenda items; no further conditions or remands were attached to the denial.
The matter is concluded at this meeting; an appeal route to the Property Tax Commission remains available to the applicant.
