Douglas County Board upholds 25% late‑filing penalty for business personal property taxes

The Douglas County Board of Equalization voted 6–0 on Feb. 3 to deny a protest of a personal property penalty and uphold the assessor’s recommended late‑filing penalty.

Mike Goodwillie, Douglas County assessor, told commissioners that personal property taxes are self‑reported and that county staff canvass to find businesses that have not filed returns. He said examiners added the taxpayer to the county’s system after a canvass in late 2024 or early 2025, mailed the required notice and the business did not file the May 1 return. Because the return was filed after July 1, Goodwillie said, a mandatory statutory penalty of 25% applies.

Goodwillie said the taxpayer’s protest did not allege the penalty was calculated incorrectly or wrongly applied, and he recommended denying the protest. He also stated that the company identified in the county’s records and the protest appears under several spellings in the transcript (the record variably lists "Ameritech," "Ameritex," "Ameritax" and references a parent corporation as "EcoTax"). He said county staff attempted phone contact with the controller and received no return call.

Commissioner Fahey moved to uphold the assessor’s recommendation; the motion was seconded and approved by voice vote, 6–0. The board’s action leaves the statutory penalty in place; Goodwillie said the penalty assessment is intended to prompt filing and to reflect an estimate of taxable business equipment.

The board did not receive a representative from the taxpayer at the hearing. The assessor’s presentation referenced the May 1 filing deadline and the July 1 cutoff that triggers the statutory penalty; the assessor cited his office’s field canvass and cross‑checks with other county records in supporting the denial.

What happened next: the Board of Equalization completed its remaining equalization business and adjourned; the full Board of Commissioners then convened for its regular agenda.