Douglas County upholds 25% personal‑property penalty for business protest

The Douglas County Board of Equalization on Feb. 3 denied a protest from a company the assessor located after it failed to file business personal‑property returns and upheld a 25% statutory penalty.

County Assessor Mike Goodwillie told commissioners staff canvassed and added the business to county records after finding it in late 2024 or early 2025. Goodwillie said personal property returns are self‑reported and that the county sent the taxpayer a notice explaining the May 1 filing deadline. “When we find a business that isn’t in the system, we do provide them a sort of new business welcome to Douglas County,” Goodwillie said.

Goodwillie said the taxpayer filed a return late in September 2025 but that records indicated property was placed in service in Douglas County in 2022, 2023 and 2024, which, he said, suggested the company should have filed earlier. He told the board that because the return was filed after July 1 a statutory 25% penalty applies and that relief from the penalty is limited to cases where the penalty was incorrectly applied or calculated.

On a motion recorded on the public record, Commissioner Fahey moved to uphold the assessor’s recommended penalty; the motion, seconded on the record, passed 6–0. The board’s action denies the protest and leaves the assessor’s penalty assessment in place.

What’s next: The Board recorded the denial on the public record; the county did not record any further relief or follow‑up remedies at the meeting. The hearing date previously set for certified assessment corrections remains Feb. 10, 2026, per the board’s earlier calendar action.