[{"_1":2,"_98":-5,"_99":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,74,86],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":44,"_46":47,"_48":49,"_50":51,"_52":53,"_54":55,"_56":57,"_58":59,"_60":61,"_62":63,"_64":65,"_66":67,"_68":69,"_70":67,"_71":72,"_73":72},"mediaId",6656501,"mediaKeyId","5322910-b8a0af6adf99eb5382022ead5d985c73","parentId",5322910,"title","Bannock County grants 50% exemption on improvements for multiple Portneuf-related parcels and calls for statutory review","audioSeconds",0,"startMs",1186000,"endMs","viewUrl","/Search/View?dp=1&key=5322910-b8a0af6adf99eb5382022ead5d985c73&start=1186&end=1186","thumbnailUrl","https://assets.pipeline.soar.com/5322910-b8a0af6adf99eb5382022ead5d985c73/thumbnail_1186000.jpg","articleUrl","/articles/6656501/Bannock-County/Idaho/Bannock-County-grants-50-exemption-on-improvements-for-multiple-Portneuf-related-parcels-and-calls-for-statutory-review","mediaUrl","https://secure.pipeline.soar.com/6656501-5c599e3896ad0604c22a4fbb5450350c/orig.mp4?Expires=1771143802&Signature=Ux-gVLGQumUwO5FIJQ1rRpDK3RGFMWo1iYD~SI2nunzUU7Cw5O36rRXUSYA3-1UtYAFbngjwjU3A~INuWDDwJwWhx07e0hqE0vz3jLKKNWQ0QiC6I9kyzev8gXd2a03bAU9tKwBl74d0y4TPNgagtNmJTuU-mnnfJ~gKkOfgDG0kVIUIfL3WDNwpyWkxC7mT3h6jWHVnw~Fzfbhw6qrGujJKwn76cibxmJPpqVPHYb5Qj8TBUiOrBVxgdqA5jN-aZJ3a2leNva8U78rvqyFO1fi0nscuESO9Lz8CJxPmrbZPNu11F~UJ6mTFxpZMXtfLCTv-MoUuFaPpQy9qWisnxQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Bannock County","date","2025-07-07T18:51:13Z","article","At a lengthy hearing segment on Monday in June, the Bannock County Board of Commissioners voted to apply a 50% exemption on the assessed improvement value for several parcels associated with health‑related organizations, after commissioners debated whether 501(c)(3) status and rental arrangements meet Idaho property-tax exemption criteria.

What the board approved: The board voted to grant a 50% exemption on assessed values for the listed parcels (identified on the record by parcel numbers ending in 152800, 0502, 0606, 0703, 1003 and 1302) with the reduction applied to improvements rather than land. The motion covered parcel RP RPPOC152800 and multiple related parcel identifiers recited at the hearing; commissioners recorded the motion as approved and directed staff to implement the exemption on tax records.

Why it matters: Commissioners wrestled with the tension between the public benefit provided by health‑related services housed at the properties and the technical limits of property-tax exemption under state law. Several commissioners acknowledged that organizations hosted at the properties perform services — free clinics, mental-health treatment and related services — that generate community savings (for example, reducing jail or emergency-room use). At the same time, commissioners expressed concern about instances where nonprofits or other organizations lease space and charge rent, meaning taxpayers may effectively subsidize services while rent revenue offsets costs.

Record details: A speaker identified as Clark described tenant lists and argued for broader exemptions; Commissioner Mosler (identified on the record as the commissioner who previously requested time to consider the issue) and Commissioner Bullock both participated in extended discussion. One commissioner proposed, as a compromise, a 50% reduction on assessed improvements while the county seeks clearer statutory guidance. Several commissioners urged a follow-up meeting with the property owners’ counsel and county attorney and recommended asking local legislators to review Idaho law and any guidance from the Idaho Supreme Court about property-tax exemption categories. The chairman noted that the board’s written decision can be appealed.

Other action taken: Separately, the assessor recommended and the board approved an adjustment to a different parcel (RPRPGTD008900) that had become city‑annexed; applying an influence for a restricted driveway opening reduced its assessed value to $31,008.10 and the board approved the assessor’s suggested adjustment.

Next steps: Commissioners directed staff and counsel to meet with the property owners’ attorney and to consult with a legislator to seek statutory or administrative clarity about how 501(c)(3) organizations that lease space should be treated for property-tax purposes. Staff will apply the 50% exemption adjustments and notify property owners in writing; the board asked county counsel to review Idaho Supreme Court guidance and the statute's application and to return with clearer criteria.

","mediaType","Video","parentTitle","07/07/2025 Bannock County Board of Equalization","oneSentenceSummary","After an extended discussion about tax-exempt status for entities that lease space to nonprofits, the Bannock County Board approved a 50% exemption on assessed improvements for several parcels tied to Portneuf/health-related uses and asked county counsel and local legislators to seek clarification of state statute.","taxTitle","Bannock County, Idaho","taxId",5618,"location","headline","","shortSummary",{"_33":75,"_35":36,"_37":38,"_39":76,"_41":77,"_43":78,"_45":79,"_46":80,"_48":81,"_50":82,"_52":83,"_54":55,"_56":57,"_58":84,"_60":61,"_62":63,"_64":85,"_66":67,"_68":69,"_70":67,"_71":72,"_73":72},6656507,"Bannock County upholds assessment on Pocatello office building after owner argues income approach warrants lower value",549,706000,1255000,"/Search/View?dp=1&key=5322910-b8a0af6adf99eb5382022ead5d985c73&start=706&end=1255","https://assets.pipeline.soar.com/5322910-b8a0af6adf99eb5382022ead5d985c73/thumbnail_706000.jpg","/articles/6656507/Bannock-County/Idaho/Bannock-County-upholds-assessment-on-Pocatello-office-building-after-owner-argues-income-approach-warrants-lower-value","https://secure.pipeline.soar.com/6656507-d588f6e961db6f137de5ef6e8ec71891/orig.mp4?Expires=1771143802&Signature=kWIsgxZV9EjxaDqWWP4mpT9ijFTAzwjr7PxUWZ5eU~9YDyUPtj6j61CxilkmY-Jvfnee1-YOxyaOsqaX-HS6FeMvPR93-luBmDGSph3xl3oNZGqJ-dxnIz81bq1fOSJkvUx740bQ~lOOHxk5OHdC9DMwRmNZgQoOE2luDcR7JWgVRzP7lkraKIALBq3pERY3oTAn-UvNwUO6Ao4AmLTiD~hd2KLbXeuf2h32vKIGZ17EkLKZQoifKoKz4wwMkvnlypTHG2vAQ8-5pt1ILTS6aCyrTcwzt9aZ1vMB5o6Dq05wH01jaonA7iUXwnWc308zPT0hti5Dzt7AkVHaQxCJJQ__&Key-Pair-Id=KUT5TJCACFTXG","At a Bannock County Board of Equalization hearing on Monday in June, the board voted to uphold the assessor’s valuation for a Pocatello commercial building (ParcelRPRPSVS000200) after the owner, Braden Driscoll of Driscoll Investments LLC, presented an income-based appeal.

Driscoll told commissioners he bought the building in February 2017 and said rental income declined when a prior tenant left and the building sat vacant for about nine months. He told the board that a current rent of about $5,000 per month (roughly $19.70 per square foot) and market trends for office income led him to believe a market value nearer $560,000 was more realistic.

The Bannock County assessor’s office replied that its valuation relied primarily on the cost approach — calculating replacement cost minus depreciation — and that, while the appellant’s income figures showed some downward pressure, the assessor’s office found the current income and rates at the upper end of observed local office-space market rates and therefore recommended upholding the value.

Commissioners said they had little comparable income evidence from the appellant and that the parcel’s prior assessed values had lagged market increases through 2019 and then “caught up” over the last two years. After deliberation a motion to uphold the assessor’s value passed; the board recorded the decision and said the appellant will receive a letter with appeal instructions (district court or state board of appeals).

What was on the record: Driscoll said he believed a sale price or assessed value closer to $560,000 would reflect income potential; the assessor explained the office used cost and depreciation methods and saw no basis in the provided income information to change the assessment.

Next steps: The appellant was advised of formal appeal options and will receive a written decision.

","Owner of a Pocatello office building argued the property’s income potential supports a lower assessed value; the Bannock County Board of Equalization voted to uphold the assessor’s valuation based on the county's cost approach.",{"_33":87,"_35":36,"_37":38,"_39":88,"_41":89,"_43":90,"_45":91,"_46":92,"_48":93,"_50":94,"_52":95,"_54":55,"_56":57,"_58":96,"_60":61,"_62":63,"_64":97,"_66":67,"_68":69,"_70":67,"_71":72,"_73":72},6656510,"Bannock County lowers assessed value of Pocatello commercial property to $930,000 after owner cites major roof and interior damage",525,182000,707000,"/Search/View?dp=1&key=5322910-b8a0af6adf99eb5382022ead5d985c73&start=182&end=707","https://assets.pipeline.soar.com/5322910-b8a0af6adf99eb5382022ead5d985c73/thumbnail_182000.jpg","/articles/6656510/Bannock-County/Idaho/Bannock-County-lowers-assessed-value-of-Pocatello-commercial-property-to-930000-after-owner-cites-major-roof-and-interior-damage","https://secure.pipeline.soar.com/6656510-475ccc4335cb6ce6d36ff60f99b25cfe/orig.mp4?Expires=1771143802&Signature=Q9GkhDuKiwTPKRQMmCi~kAgMTUe9BicXDhX7DfwmxVbbur2mk6Xz75mHVUTHRDpyDU5D2xs0sV5dtPIQZyJICrnmi-qzopZWMxTUb4LpfM8Npufz~D~X26RGEXsNh1WtKJZgxkec~I2QVqqymSEuucIl2eKcyAHLzdNRGoo8z8hDcELUZgb0dFYzaqKrADRQOrcwQY7xi12HyUGSFA5v0Rds7yMkuOQymhzMiqy3ihf3zHq~Ayc3lgkAAhceuVBxwwxUOVQ2TKUZHsNx2GPq9Q3wHQ25n7t72hYqZ6rAS6heQdpgLbe3ZkKZNCgcwDSeCOCD89-RiC9giXsSVF8LwQ__&Key-Pair-Id=KUT5TJCACFTXG","At a Bannock County Board of Equalization hearing on Monday in June, commissioners approved lowering the assessed value of a Pocatello commercial parcel (ParcelRPRPP0OC175400) to $930,000 after the property owner documented roof failures and other deferred maintenance.

The decision affects the improvement portion of the assessment; the board applied the reduction to the building value rather than the land. Property owner David Gorham told commissioners he purchased the building in February 2022 and submitted a 2024 roof-replacement quote for $70,228 and a separate estimate for three rooftop air units of about $59,000. Gorham said a single-membrane roof covering roughly 90% of the building is “shot” and that multiple structural members and systems showed significant deterioration on takeover of the formerly abandoned building.

Why it matters: The adjustment reduces the immediate property tax burden tied to the building’s assessed improvement value. The board’s decision also underscores that appeals that provide documented capital-repair estimates and condition evidence can result in assessment changes.

In presenting the assessor’s view, Jason (Bannock County assessor, commercial department) said aerial imagery suggested some roof updates as early as 2018 but acknowledged the assessor’s office had not recently done an interior reinspection. The assessor’s recommended approach was to lower the improvement value; the assessor reported the office’s calculations list the building with an effective age of 1999 (26 years) and recommended lowering the improvement value to $750,004.94 (the assessor stated a recommendation intended to reduce the total assessed value).

Commissioners noted a discrepancy between what is visible from exterior imagery and what the owner reported from inside the building. After discussion, a commissioner moved to “adjust the total to 930,000 with the adjustment coming off the improvement.” The motion carried; the board recorded the vote in the affirmative and the appellant was told he will receive a letter outlining appeal options, including district court or the state board of appeals.

What was on the record: Gorham provided the $70,228 2024 roof quote and said some trusses were damaged and that leaks affected multiple areas, including locker rooms and bay areas. The assessor noted a 2024 HVAC quote of roughly $59,000 and that the assessor’s office had previously classified the building’s effective age as 1999.

Next steps and appeal rights: The county will send Gorham a written decision with instructions for further appeal if he chooses to pursue district court or the state board of appeals.

","After hearing evidence of extensive roof and interior damage, the Bannock County Board of Equalization reduced the assessed value of a Pocatello commercial parcel to $930,000, with the reduction applied to the building (improvement) value.","actionData","errors"]

Article not found

Bannock County grants 50% exemption on improvements for multiple Portneuf-related parcels and calls for statutory review

Bannock County upholds assessment on Pocatello office building after owner argues income approach warrants lower value

Bannock County lowers assessed value of Pocatello commercial property to $930,000 after owner cites major roof and interior damage