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Bannock County board approves lowered assessed value for Scott Harris parcel
Summary
The Bannock County Board of Equalization voted to reduce the assessed value of parcel RPRANS006000 to $392,191, with the adjustment taken from the property's improvements after a reinspection citing roof condition.
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Bannock County’s Board of Equalization voted to adjust the assessed value of parcel RPRANS006000, owned by Scott Harris/SHJS LLC, to $392,191, with the reduction coming off the property’s improvements.
The board took up the parcel during its regular meeting after the assessor’s office completed a reinspection and reported issues with the roof and other conditions. The assessor recommended the lower figure, saying the change should be reflected “off the improvements.”
The board chair opened the item and the assessor described the condition findings that supported the adjustment. A commissioner moved to adjust the assessment to $392,191; there was no extended discussion and the motion was approved by voice vote.
The adjustment applies to the assessed value only; the assessor cited the roof condition and related depreciation as the reason for reducing the improvement portion of the valuation. No further details on the effective tax impact or whether the owner submitted additional documentation were recorded in the hearing.

