Bannock County upholds improvements, lowers land value for McCammon property to $90,000

The Bannock County Board of Equalization voted to uphold the assessed value of improvements and to lower the land value for parcel RPRMCPM009317 to $90,000, following testimony by owner William (Bill) Shirtlove and discussion about land-marketability and utility access.

Shirtlove told the board he built his house for about $184,000 more than a decade ago and had seen a roughly $70,000 increase in assessed value in the most recent year. He described a ‘‘roller coaster’’ of value swings over recent assessment cycles and questioned why his property jumped $40,000 at the same time the assessor revised square footage downward.

The assessor explained the office reviews every property annually and performs physical inspections of one-fifth of the county each year while analyzing market data and comparables. The assessor said sales in the south-end McCammon area are sparse; staff expanded the comparable-search area to find similar homes and concluded the improvement value should be upheld.

Discussion among commissioners and staff focused on the land component. Commissioners raised access and buildability concerns for portions of the parcel, and the assessor said the office would remove $6,000 from the land value to reflect a missing well or other adjustments. After debate, a commissioner moved to set the land value at $90,000 and to uphold the improvement value; the motion passed by voice vote.

The board directed the assessor's office to reflect the adjusted land value on the parcel record and to include any clarifying notes about utility access. The appellant was told he will receive a written decision and may appeal through established channels.