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 more than 65 years old and that the driveway and porch need repairs. He said replacing concrete on the driveway and porch would cost about $12,000. County appraiser Michael Helm told the board his comparable-sales analysis put the subject property in line with nearby sales; the board voted to uphold the assessor's valuation for Parcel RPRPIN1001800.

Brent Wollman appealed the valuation of his home on Jane Street (Parcel RPRPIH1000800), saying comparable neighborhood listings had been on the market for months. Jason Smith, an appraiser with the assessor's office, presented sales and square-footage comparisons and asked the board to uphold the 2025 assessment. The board voted to uphold the assessor's value.

Stacy Gerhardt appealed the assessment on a rural parcel (Parcel RPRRMCA000400), asking that a topography exemption be reinstated and that basement square footage be corrected. Alyssa Noble, a certified residential appraiser for the assessor's office, said she had reviewed photos and the file with the appellant, recommended a change to the finished-basement calculation and recommended an improvement value of $380,775, producing an overall assessed value of roughly $513,135. The board voted to accept the assessor's recommendation (recorded in the hearing as $513,001.35) and to notify the appellant by mail.

A pair identifying themselves as "Court and Aubrey" questioned why one nearby sale was roughly $120,000 higher than their assessed value for Parcel RPRCTG2000900. Jason Speth, a certified appraiser in the Bannock County Assessor's Office, explained the board uses sales through Jan. 1 for the assessment and that differences in finished square footage and differences in how square footage is measured (outside vs. inside) account for much of the disparity. The board upheld the assessor's valuation.

Several appellants asked procedural questions during hearings, and county appraisers repeatedly explained that valuations are set as of Jan. 1 and that recent sales after that date cannot be used in the current year's assessment. Commissioners told each appellant they would receive a written decision and reminded them of appeal options: district court or the State Board of Tax Appeals (state board of appeals).

Votes at a glance

- Parcel RPRPTNT006900 (Monty Gray): adjustment approved to reflect $280,000 purchase price; reduction applied to improvements; motion passed (mover/second not specified in record).

- Parcel RPRPIN1001800 (Glenda Hill / Mark Hill): board upheld assessor's valuation; motion passed (mover/second not specified).

- Parcel RPRPIH1000800 (Brent Wollman): board upheld assessor's valuation; motion passed (mover/second not specified).

- Parcel RPRRMCA000400 (Stacy Gerhardt): board accepted assessor's recommended adjustment to improvements and overall assessed value (recorded as $513,001.35); motion passed (mover/second not specified).

- Parcel RPRCTG2000900 (Court and Aubrey): board upheld assessor's valuation; motion passed (mover/second not specified).

All appellants were advised that the board's written order would include instructions on how to appeal to district court or the State Board of Tax Appeals.

Ending

The board completed its scheduled hearing items and instructed appellants that the mailed order would include appeal instructions. Commissioners said staff should correct factual record items raised during hearings, such as an incorrect build date recorded for a house and updated square-footage measurements if provided.