Bannock County BOE upholds assessor value of $265,245 for 823 West Fremont

The Bannock County Board of Equalization on Wednesday upheld the assessor's recommended 2025 assessed value of $265,245 for the property at 823 West Fremont after an appellant presentation and a recommendation from assessor's staff.

Appellant Geraldine Impey testified that she received a large increase in assessed value over recent years and presented a recent comparable sale and photographs. "My taxes went from $100 to $600 per year," Impey said, describing the change she is contesting. She said the property was previously assessed at about $150,000 (in 2021) and cited a 2022 assessment of $289,983; she provided a comparable, 511 East Poplar, which she said sold April 4, 2025, for $210,000.

Kami Brown of the Bannock County Assessor's Office told the board staff had reviewed Impey's paperwork and made additional adjustments after meeting with her, and recommended the board adopt a final assessed value of $265,245. "With the documents submitted, we recommend that you uphold the value," Brown said.

Jeff Huff, chair of the Bannock County Board of Equalization, opened the session by explaining the board's authority: "The purpose of this board is to hear property assessment appeals and to ensure that all assessments are fair and equitable in accordance with Idaho state law," and he reiterated that the board's role is limited to determining market value for assessment purposes under Idaho Code §63-502. Huff also explained the hearing process and the evidence standard the appellant must meet.

After brief discussion—one commissioner observed that the assessor's recommended value is below some recent market indicators—the board voted to uphold the assessor's recommendation. The chair announced the board had "chosen to uphold the assessor's recommendation. Recommended value of $265,245." The board said a letter outlining the decision and appeal instructions will be mailed to the appellant.

The board then accepted Exhibit B, the list of 2025 Board of Equalization corrections presented by the assessor, which the chair said were changes worked out with appellants before formal hearings. The chair closed the BOE session and adjourned.

The record shows the appellant sought to challenge the assessor's comparable selection and asked the board to consider the April 2025 sale she submitted; the assessor recommended upholding a reduced value after recalculation. The parcel number was discussed during the hearing but was not stated aloud in the transcript; the decision letter will include appeal instructions.

Notes: This article covers the BOE hearing portion of the July 9 Bannock County meeting and the administrative acceptance of routine assessor corrections. It does not cover other items on the commissioners' agenda.