Box Elder County grants tax forgiveness for Bob Davis' Greenbelt parcels

The Box Elder County Commission meeting held on February 26, 2025, focused on a significant tax forgiveness request from local landowner Bob Davis regarding his agricultural property. The discussion centered on the complexities surrounding the Greenbelt tax program, which offers tax relief for agricultural land.

Diana Gerhardt, Chief Deputy Assessor, explained that Davis's property had undergone several changes, including a quick claim deed recorded in April 2023 that resulted in new parcel numbers. Despite multiple notifications sent to Davis about the need to reapply for Greenbelt status, he failed to submit his application on time for the 2024 tax year. As a result, his parcels were removed from the Greenbelt program, leading to a substantial tax increase.

Davis, who attended the meeting, expressed his confusion over the tax laws and the notifications he received. He acknowledged that he had made partial payments on the taxes owed but was seeking forgiveness for the rollback taxes, which could amount to over $30,000. He argued that his misunderstanding stemmed from the frequent changes to his property’s status and the complexities of the county's requirements.

Sean Thornley, the Box Elder County Treasurer, confirmed that while Davis had made some payments, there were still outstanding taxes totaling approximately $7,000, which included penalties and interest. Thornley indicated that the treasurer's office was willing to waive the rollback but insisted that the current taxes should still be paid.

After deliberation, the commission voted to forgive the rollback taxes while requiring Davis to pay the outstanding taxes and penalties for the 2024 tax year. This decision was seen as a compromise, acknowledging Davis's efforts to comply with county regulations despite the confusion surrounding his property’s tax status.

The meeting concluded with Davis expressing his appreciation for the commission's understanding and willingness to work with him on the matter. The outcome highlights the ongoing challenges faced by landowners navigating agricultural tax regulations and the importance of clear communication from county offices.