Bannock County board upholds assessor values in series of property appeals

The Bannock County Board of Commissioners convened as the Board of Equalization to hear property assessment appeals and either upheld assessor valuations or approved a purchase-price adjustment in a series of cases heard during the session.

The board said it was acting under Idaho Code section 63-502, which limits the board's role to determining whether the county assessor correctly set a property's market value as of the assessment date, Jan. 1. Commissioners reminded appellants that the burden of proof rests with the taxpayer and that each side would be given three minutes to present evidence.

In the first case, appellant Monty Gray presented a purchase-and-sale agreement showing a closing price of $280,000 in April. Michael Helm, a certified residential appraiser with the county assessor's office, did not contest the sale. The board voted to adjust the parcel (Parcel RPRPTNT006900) to reflect the $280,000 purchase price, with the reduction applied to improvements, and approved the change.

Mark Hill, representing his mother, Glenda Hill, asked the board to maintain last year's assessed value for his mother's older home, citing that the house is…