Bannock County commissioners approve interest waivers, payment plans and tax-deed actions at tax-deed hearing

The Bannock County Board of Commissioners on an agenda marked as the county's tax-deed hearing approved a series of motions to waive or reduce accrued interest, grant short extensions, accept payment plans and to take several parcels for tax deed.

The hearing matters covered owner requests to waive interest upon sale or payment, a payment plan for a taxpayer on Social Security, estate-related matters where owners were deceased and county staff recommended tax deed, and multiple acceptances to proceed toward tax-deed sale. Commissioners conducted the business by voice votes on each item.

Chief Deputy Treasurer Missy Castlemi told the board she had discussed individual circumstances with property owners and staff and recommended relief in several cases. For homeowner Brett Colson, Castlemi said Colson had health issues, had a buyer lined up and the treasurer's office recommended waiving interest for 2021 through 2024 and giving a 60-day extension to complete a sale. Colson told the board, "I don't even make a thousand dollars a month," and said he is on Medicare and plans to complete a sale through a title company so proceeds can be disbursed directly.

On that item the board approved the treasurer's recommendation to waive accrued interest for 2021'2024 upon closing and to allow 60 days for action. The parcel cited in the record was RPRPPLR000300.

For another homeowner, Larry Hill, Castlemi said Hill could pay $450 a month and that if interest for 2021 through 2024 were waived he would be caught up in under a year. The commissioners accepted a payment-plan arrangement in which Hill would make monthly payments (beginning in June) and must continue to apply for property tax reduction (PTR) where eligible. The board noted a stipulation that if Hill misses two consecutive payments the agreement would be void and the county could resume tax-deed proceedings.

Owner Mark Paul Neeve (recorded as Mark Paul Neeve) was allowed to pay outstanding taxes after the board agreed to waive interest for 2021 in the amount discussed at the hearing (the treasurer's office cited $365.80 in waived interest if taxes for 2021 were paid). Neeve told the board he had recently learned about the back taxes after a property transfer in probate and pledged to bring payment.

The board also handled several estate and abandoned-parcel matters where property owners were deceased and staff had been unable to locate next of kin. The commissioners voted to accept tax-deed proceedings for parcels associated with Don Hayden (parcel RPR3803013208), Lehi 1/John Hedges et al. (parcel identified in the record as RPRPCPP1246 or 4800), the Moore estate, the parcel in care of Jack Brady (POC309800), and a triangular lot with nearby neighbors expressing interest. In one case the assessor, Jeremy Messick of the Bannock County Assessor's Office, explained a parcel (RPR4013007013) resulted from a gap discovered during a county survey; commissioners accepted the treasurer's recommendation to take it for tax deed.

For Margaret Marie Small the board agreed to a 60-day extension and to waive outstanding interest upon payment of delinquent 2021 taxes; Castlemi told the board the 2021 portion outstanding was $10,870.30 and that interest would continue to accrue until payment but would be waived at the time of payment under the motion the commissioners approved.

Treasurer's staff noted the administrative process and next steps: properties accepted for tax deed remain subject to statutory redemption rights (a redemption period discussed during the hearing as a 14-month first right of redemption) and will proceed toward a tax-deed sale date the treasurer's office schedules.

The board repeatedly stated that waivers would apply at the time of sale or payment, not to erase continuing daily interest until closing. Commissioners approved each item by voice vote; no roll-call tallies were recorded in the transcript.

Quotes from the hearing include Brett Colson: "I don't even make a thousand dollars a month," and Chief Deputy Treasurer Missy Castlemi: "From what he said, the sale has to be split 4 ways, and the taxes come out of his part. So our recommendation would be, for the sale to get completed, to waive the interest for the '21 through 2024 taxes and get him a 2 month extension to get it sold and all the paperwork taken care of." The board's actions covered multiple individual parcels and reflected a mix of short-term relief, payment plans, and moving forward with tax-deed actions where owners were deceased or unresponsive.

The hearing concluded after the commissioners disposed of the listed parcels and instructions were given to staff for next steps on redemptions and scheduling tax-deed sales.