Board denies special‑valuation greenbelt application for Stormhill parcel

The Board of Equalization unanimously denied a protest seeking a special‑valuation greenbelt designation for a parcel listed as Stormhill 4612 South 180 F Street, upholding the assessor’s determination that the land is not being used for commercial agricultural production.

Jennifer Heim, compliance officer with the Douglas County Assessor and Register of Deeds office, told the board that state law requires land to be used for the commercial production of plant or animal products to qualify. Heim said the assessor’s office reviewed aerial and on‑site photos showing no harvesting or animals on the parcel and noted prior denials, including a Tax Equalization and Review Commission (TURC) affirmation of an earlier decision. “By statute…[special valuation] is defined as being used for an agricultural purpose, which is in turn defined as used for commercial production of any plant or animal product in an unprocessed state,” Heim said.

After questions from commissioners about comparable parcels and procedural options, the board moved (Fahey) and seconded (Rogers) a motion to deny the protest. The motion passed 6–0. County staff told the board the applicant retains any statutory appeal rights, including to TURC or the courts, but the board’s action leaves the assessor’s denial in place for the tax year under review.

The ruling preserves the parcel’s current assessment status; the board did not adopt a new valuation at this hearing and noted valuation matters may appear on a separate agenda item.