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 tied to the Pine Ridge Mall and adjacent parcels were heard together. County staff said portions of the mall remained occupied and producing income as of the assessment date, and recommended upholding the assessed values for multiple parcels, including the northern end that contains Planet Fitness and other tenants. Commissioners voted to uphold the assessor's valuations on the parcels listed in the record (parcels ending in 101, 200, 1003, 400 and 100).

Among hotel and lodging appeals, the board accepted assessor-recommended adjustments on portions of the Best Western property after the assessor's office recalculated values to reflect an extensive remodel and a split of the site. The assessor recommended a revised total of $5,382,209 for parcel RPRPCPP012202 (land plus adjusted improvement value); the board approved that figure and noted that the adjustment came off the improvement value. The board also approved a lowered valuation of $736,035 for parcel RPRPCPP012201 and $150,849 for parcel ending in 2104, each reflecting contiguous-parcel adjustments described by county staff. Other motel and hotel parcels and multiple retail parcels tied to the Pine Ridge Mall appeals were upheld.

Board members repeatedly noted their obligation to follow statutory standards and evidence rather than opinion. Early in the hearing a county official summarized the Board of Equalization's role: “the purpose of this board is to hear property assessment appeals and ensure that all assessments are fair, equitable, and in accordance with Idaho state law,” and reminded appellants that the burden of proof rests with the taxpayer.

The board moved through a long slate of administrative appeals and took motions on each file in turn, generally voting to accept assessor recommendations unless staff identified specific measurement, sketch or improvement-value errors that justified an adjustment. Appellants were told they will receive written decisions and may appeal to the district court or to the State Board of Tax Appeals.

Votes at a glance

- Parcel RP RPPR2000100 (2510 Michelle St., Tamara Hollinger Forrest): value set at $596,285 (adjustment off improvement); motion passed. - Parcel RPRRSTR000200 (Mr. Sudwicks): assessor’s suggested adjusted value approved (motion recorded as accepting assessor recommendation of about $720,348). - Parcel RP RPCPP142109 (Kirkham Trail): value set at $25,000 with permanent notation; motion passed. - Pine Ridge Mall–related parcels (ending in 101, 200, 1003, 400, 100): assessor values upheld; motions passed. - Parcel ending in 1002 (Target land): bare-land assessed value upheld; motion passed. - Pocatello Motel parcel (ending in 200): assessed value upheld; motion passed. - Best Western (parcel RPRPCPP012202): total value adjusted to $5,382,209 (land $992,009; remainder reduction on improvements); motion passed. - Best Western adjacent parcel (ending in 2201): value lowered to $736,035; motion passed. - Ancillary Best Western parcel (ending in 2104): value lowered to $150,849; motion passed. - Grand Idaho (parcel ending in 11700): assessed value upheld; motion passed. - Commercial parcel RPRPCPP004803: assessed value upheld at $6,895,762; motion passed. - McCormick Ranch parcels (several contiguous parcels): assessor values upheld; motion passed. - Miriam’s Family Trust (Wingers restaurant parcel ending in 0203): assessor value upheld; motion passed.

Why it matters

Local property tax levies and revenue distributions are calculated from assessed values; changes to parcel valuations can shift tax burdens across residential and commercial taxpayers and can affect the revenue base available to local taxing districts. The board's decisions maintain most of the assessor's roll for 2025 while granting limited relief where staff identified measurable errors or where appellants presented evidence that changed the assessed improvement value.

Looking ahead

Each appellant will receive a written decision with instructions on next steps. Commissioners and staff said appeals that are denied remain eligible for further appeal to the State Board of Tax Appeals or to district court, and the board will revisit any parcels that are sold or otherwise present new, verifiable data that would change market value.