Bannock County Board of Equalization upholds most assessments, lowers a handful after appeals

The Bannock County Board of Equalization on Oct. 26 heard appeals to property assessments spanning single-family homes, commercial parcels and undeveloped land and approved most of the assessor's valuations while making a small number of reductions.

The board adjusted the assessment on a Michelle Street home following testimony from appellant Tamara Hollinger Forrest and a presentation by county appraiser Alyssa Noble. Forrest, who identified herself as the homeowner, said her 3,658-square-foot house at 2510 Michelle Street was listed on the county's 2025 roll at $616,671 and presented three nearby listings as comparables. Noble, a certified residential appraiser for Bannock County, told the board that comparable sales in the immediate vicinity supported the assessor's valuation and asked that the assessment be upheld. After discussion, a commissioner moved to set parcel RP RPPR2000100 at $596,285 with the adjustment taken off the improvement; the motion carried.

The board also addressed a contested public-parks parcel known as the Kirkham Trail, which the panel has reviewed in prior years. Commissioners discussed the site's recent history, public use and prior determinations by the State Board of Tax Appeals. The board voted to set parcel RP RPCPP142109 at $25,000 and to record that value as a permanent notation to allow modest annual adjustments unless the parcel is sold.

Several commercial appeals…