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Bannock County commissioners waive 2021 taxes, set follow-up for homeowner on payment plan
Summary
County commissioners agreed to waive the 2021 tax liability for a homeowner making monthly payments, directed assessor staff to seek a new valuation and scheduled a meeting with the homeowner's siblings to resolve title and exemption issues.
Bannock County commissioners voted to waive the homeowner's 2021 taxes with penalties and interest and scheduled a meeting in three weeks to pursue a revised assessment and to invite other title-holders to discuss long-term solutions.
The vote followed a treasurer's office recommendation to cancel the delinquent tax years 2021 through 2024 and start a fresh payment program. "So our recommendation would be to, cancel a 2021 through 2024 taxes. When we start fresh," the treasurer's office said during the discussion, adding a suggestion to keep a $100-a-month payment plan and to waive interest on prior years.
County assessor staff reported a preliminary reduction in the property's assessed value after an exterior inspection. "We did bring it down around 20,000," Hanita of the assessor's office said, and added that further reductions are possible if interior water damage can be documented with photos or an in-person inspection.
During discussion commissioners noted the homeowner has made timely monthly payments under a long-standing agreement but that the overall arrearage remained large because assessed values and taxes rose faster than his payments. Commissioners also repeatedly raised concerns about other owners on the deed and encouraged the homeowner and his siblings to attend the follow-up meeting. The treasurer's office said litigation guarantees and certified mailing required for tax-deed processing would add roughly $300 plus advertising costs if the county proceeded with the sale this cycle.
The board's motion directed staff to: (1) waive 2021 taxes with penalties and interest as presented; (2) set a three-week follow-up meeting that includes assessor staff and notices to the other deed holders; and (3) pursue a new worksheet evaluation and any eligible property-tax relief once title and exemption issues are clarified. The motion passed by voice vote; commissioners said "aye."
The county will also attempt to obtain interior photos or an in-person inspection appointment to document water and roof damage and determine whether the homeowner may qualify for property tax relief or exemption programs once title questions are resolved. The homeowner said the roof leaks and described past caregiving for his late mother; assessor staff said those interior conditions could meaningfully reduce the assessed value if documented.
The board directed the treasurer's office and assessor to return with results at the scheduled follow-up meeting and to attempt to contact the siblings to ensure they attend.
