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Valley County Board of Equalization hears appeals, reinstates ag exemption, corrects dock assessment and denies several appeals including YMCA exemption for 41
Summary
At its July 7 session, Valley County's Board of Equalization reinstated an ag/timber exemption for a landlocked parcel, corrected a boat-slip assessment, sustained a condo assessment, denied a property-completion appeal and denied a 41-day YMCA public tax exemption related to Forest Service use.
The Valley County Board of Equalization resolved several property-tax appeals and exemption requests during the July 7 meeting.
Gina Davis: reinstated timber/ag exemption. The board reinstated a timber and agricultural exemption for a landlocked parcel owned by Gina Davis at 170 Davis Creek in Donnelly, lowering the assessed value discussed in the record from $502,053 to $23,122 and restoring exemption status for timber and ag. Staff reported that Davis had placed a storage shed on the parcel in February 2016 and that one acre had been separated for the structure by February 2019; the Assessor’s office recommended the reduction after Davis provided documentation requested by staff. Commissioners moved and seconded the reduction and approved it by voice vote. Staff noted Davis will need to pursue a recorded easement to address the landlocked access.
Joseph Roden (appeal CM2519): correction to boat-dock assessment. County staff said they had mistakenly charged Roden for two slips instead of one in a common-area dock arrangement; the assessor recalculated the assessment and recommended reducing the assessment from $7,051 to $3,525. The board approved the correction by motion and voice vote.
William and Joan Garton (appeal NA2518): condo assessment sustained. The board denied an appeal from William and Joan Garton challenging the assessed value of a Crystal Beach condominium (Unit A2). Assessor staff explained the unit’s effective age and remodeling history, described use of 2023 sales for median pricing where 2024 sales were unavailable, and said the assessed value of $1,378,750 is consistent with comparable units after adjusting for remodels and effective age. The board voted to deny the appeal.
CT2517 (6 Smiley Court, Lake Fork): appeal denied. Staff described a 2,460-square-foot house completed in 2022 with attached garage and other outbuildings that were added to the rolls in 2025. The assessor explained the office’s policy to place value based on start-of-construction year and noted comparable sales provided by the appellant generally matched the assessor’s comparables. The board moved to deny the appeal and sustained the assessment.
YMCA public tax exemption (41-day request): denied for limited period. The board reconsidered a request from the YMCA for a public-exemption covering 41 days when the Forest Service was using YMCA property. After review and legal counsel input referencing state code constraints, the board denied the 41-day exemption request but clarified that the YMCA retains exemption status for the remainder of the year. Commissioners emphasized the decision was driven by state statute and legal advice.
Each action was decided by motion, second and voice vote during the Board of Equalization session. Appellants and staff discussed inspection findings, effective ages, remodeling impacts and issues of access or easements in panel deliberations.
