Bannock County Board of Equalization upholds assessor values in multiple property appeals

The Bannock County Board of Equalization on Friday heard public appeals of property assessments and voted to uphold the assessor’s valuation for four parcels, the board said at the close of the hearing.

Commissioner Jeff Huff opened the formal hearing and read the board’s role under Idaho law, saying the body’s responsibility is limited to determining whether the assessor properly determined market value for assessment purposes under Idaho Code section 63-502. "We are not here to discuss taxes, only property value," Huff said before witnesses were sworn.

Christopher Hill, who identified himself as the owner of a parcel on Marsh Creek Road, said he bought two adjacent parcels in 2021 for $320,000 and sold one this spring for $140,000, leaving him with the remaining parcel he says was effectively purchased for about $180,000. "Last year's [assessment] was at 371,000. And now this year, they're up to 438,000," Hill said, asking the board to reduce the assessed value.

Alyssa Noble, a residential property appraiser in the assessor’s office, responded that the subject property at 494 Marsh Creek Road has a 1967 house with roughly 3,078 finished square feet and is assessed at $438,398 (about $103 per square foot). Noble presented three rural comparables outside Pocatello, with price-per-square-foot figures ranging from about $102 to $172, and said the parcel was reviewed in 2024 and the assessor requested the board uphold the 2025 value.

Board members questioned differences between the assessor’s square-foot measurement and the owner's estimate (the owner cited roughly 2,700 sq ft), and whether the sale of the adjacent parcel should change the remaining parcel's land valuation. After discussion, the board voted to uphold the assessor's value for Parcel RPR4015031601.

James Davies told the board he had researched neighborhood parcel values using the Bannock County parcel viewer and said his computed improvement value per square foot was higher than nearby homes. He said the assessor had increased his home's assessed value by about $60,000 over 2024.

Joshua Stokes and Jason Speth, appraisers for Bannock County's assessor’s office, presented comparables for Davies' parcel (parcel listed as RPRPVDA001200 in the record) and explained their sales adjustments and per-square-foot calculations. Stokes said the assessor's written sales analysis used nearby sales of similar house types adjusted to the 2025 valuation date; Speth described the subject as a one-story home built in 2013 with 3,280 finished square feet and said the assessor’s improvement valuation equated to about $146 per finished square foot. After discussion about square-foot measurements and recent sales, the board voted to uphold the assessor’s value for Parcel RPRPVDA001200.

Gary Ekhesian appealed the assessed value of his home at 467 LaVall Estrada, presenting a recent sale across the street recorded on Sept. 17, 2024, and arguing the sale provided a closer comparable. Ekhesian said the sale would reduce his assessed value by approximately $3,411. Appraiser Jason Speth reviewed the county comparables and explained that differences in finished square footage and adjustments place Ekhesian’s parcel within the range of assessed values. The board voted to uphold the assessor’s valuation for Ekhesian’s parcel.

The board also considered two parcels for which no appellant appeared. The board reviewed submitted information and motions were made to uphold the assessor's values for Parcel RPRPSY1001300 and Parcel RPRPSUV002000 (Peterson). Both motions passed.

After each decision the board advised appellants of appeal rights: they may appeal to the State Board of Tax Appeals (referred to in the hearing as the State Board of Appeals) or through the district court. The assessor’s office said appellants would receive written notice of the board’s decisions and appeal procedures.

Votes at a glance: - Parcel RPR4015031601 (Christopher Hill) — Motion to uphold assessor value: approved (board voice vote; outcome: upheld). - Parcel RPRPVDA001200 (James Davies) — Motion to uphold assessor value: approved (board voice vote; outcome: upheld). - Parcel (467 LaVall Estrada) / Parcel RPRPVDA001200 referenced for Ekhesian — Motion to uphold assessor value: approved (board voice vote; outcome: upheld). - Parcel RPRPSY1001300 (no appellant) — Motion to uphold assessor value: approved (board voice vote; outcome: upheld). - Parcel RPRPSUV002000 (Peterson; no appellant) — Motion to uphold assessor value: approved (board voice vote; outcome: upheld).

The board’s determinations were based on the assessor’s sales-comparable analyses, measurement records and prior site visits; commissioners noted discrepancies in square-foot figures in at least two cases but said submitted evidence did not meet the preponderance-of-evidence standard required to change an assessment. The meeting recessed at the close of the session.