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Board of Equalization opens and rules on several late appeals, including rollback/Greenbelt issues
Summary
During a BOE session convened Jan. 6, the board opened at least two late appeals for further review (including a Greenbelt/rollback claim) and denied others; staff will notify applicants of next steps and application requirements.
After adjourning the public commission meeting, the Board of Equalization heard late-appeal requests on several parcels and issued rulings on which late appeals to open for formal appeal.
Commissioners considered criteria for accepting a late appeal, which include factual error, medical emergency, death, or other extraordinary unanticipated circumstances. For one appeal (John P. Wilkinson), the board voted to open the late appeal on a finding of a county-created factual error related to improper Greenbelt classification; the applicant will be sent an application and instructions to proceed to full BOE review. The applicant told the board the title company did not reflect prior Greenbelt classification and that the county's parcel records showed acreage that did not match the actual property size, leading to rollback tax exposure the new owner had not expected.
Other appeals discussed included a case where staff already corrected the status to primary residence and another (Levi Harper) concerning primary-residence exemptions. In those instances, staff provided detail on deadlines and statutory rules, and commissioners made case-by-case decisions to open or deny late appeals. When appeals were opened, staff explained applicants would complete formal BOE applications and the BOE would reconvene for evidentiary review.
The BOE actions direct staff to notify affected taxpayers of the board's decisions and the procedural next steps.
