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Bannock County board of equalization adjusts, upholds assessed values in property appeals
Summary
The Bannock County Board of Equalization heard multiple residential assessment appeals and issued four decisions: one assessor recommendation adopted for Christine McCarty, one market value set for Paul Bowers, one assessor value upheld after an appeal from Evan Johnson, and one assessor-recommended adjustment for a third homeowner.
The Bannock County Board of Equalization on an administrative hearing reviewed multiple residential assessment appeals and issued four decisions, adopting assessor recommendations in three cases and setting a market value in a fourth.
The decisions affect property owners who asked the board to lower 2025 assessed values. Under Idaho Code section 63-502, the board’s role is to determine whether the assessor properly established market value for assessment purposes; taxpayers carry the burden of proof.
Paul Bowers, a Pocatello resident, appealed the assessed value on parcel RP RPCPP044103 after receiving what he described as a substantial increase from the prior year. "I'm sure to appeal my property value," Bowers said, describing an assessed value increase he calculated as roughly $170,000 higher than the previous year and raising concerns about which acreage and road frontage were included in his parcel description. He argued the board should consider local conditions, including traffic and nearby dilapidated structures, when comparing his home to other sales.
Jason Smith, a residential appraiser with Bannock County, told the board that a prior Board of Equalization (BOE) decision that had suppressed the improvement value remained in the records from 2021 and was only recently removed; that removal caused a one-time jump in the improvement component. Smith said the assessor also corrected the home's recorded type to "split entry," which reduced the improvement value by about $6,500. He presented three comparables that produced higher price-per-square-foot figures than the subject.
Commissioners discussed the challenge of finding close comparables in the immediate neighborhood and acknowledged both the unusual size of the subject home and visible neighborhood issues across the street. After discussion, a motion set the market value for parcel RP RPCPP044103 at $465,600; the board voiced approval and directed staff to send a letter outlining the decision.
In an earlier, separate matter, the board accepted the assessor's recommendation to set Christine McCarty's parcel (RP RPSR2001100) at an assessed value of $299,064, with the reduction applied to the improvements.
Evan Johnson appealed the assessed value on parcel RPRPPOC008500, asking the board to apply a roughly 10% discount to account for the nearby Pocatello Heights apartment complex and increased traffic. The assessor presented comparables within the same market area and noted the subject property had been remodeled in 2022, yielding an effective age used in the valuation. The board majority said the university-area market influences nearby values and voted to uphold the assessor's valuation for that parcel.
Another appellant raised repair and replacement concerns for parcel RP RPCPP124901, citing a needed roof and driveway work. The assessor characterized the submitted replacement costs as maintenance rather than a value-lowering defect; comparables for the Johnny Creek area produced higher per-square-foot figures than the subject. The board accepted the assessor's recommendation and adjusted the assessed value on that parcel to $468,144 with the change coming off the improvements.
Votes at a glance
- Parcel RP RPSR2001100 (Christine McCarty): assessor recommendation adopted; new assessed value $299,064; reduction applied to improvements. (Motion passed; tally not specified in transcript.) - Parcel RP RPCPP044103 (Paul Bowers): market value set at $465,600. (Motion passed; tally not specified in transcript.) - Parcel RPRPPOC008500 (Evan Johnson): assessor's value upheld after appeal. (Motion passed; tally not specified in transcript.) - Parcel RP RPCPP124901: assessor recommendation adopted; assessed value adjusted to $468,144 with change from improvements. (Motion passed; tally not specified in transcript.)
The board reminded appellants that the hearing is based on evidence showing market value as of the assessment date (Jan. 1) and that appellants may submit comparables and other documentation when filing future appeals. Appellants will receive written notices of the board's decisions and retain the right to appeal to district court or to the Idaho State Board of Tax Appeals.
