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Bannock County lowers assessed value of Pocatello commercial property to $930,000 after owner cites major roof and interior damage
Summary
After hearing evidence of extensive roof and interior damage, the Bannock County Board of Equalization reduced the assessed value of a Pocatello commercial parcel to $930,000, with the reduction applied to the building (improvement) value.
At a Bannock County Board of Equalization hearing on Monday in June, commissioners approved lowering the assessed value of a Pocatello commercial parcel (ParcelRPRPP0OC175400) to $930,000 after the property owner documented roof failures and other deferred maintenance.
The decision affects the improvement portion of the assessment; the board applied the reduction to the building value rather than the land. Property owner David Gorham told commissioners he purchased the building in February 2022 and submitted a 2024 roof-replacement quote for $70,228 and a separate estimate for three rooftop air units of about $59,000. Gorham said a single-membrane roof covering roughly 90% of the building is “shot” and that multiple structural members and systems showed significant deterioration on takeover of the formerly abandoned building.
Why it matters: The adjustment reduces the immediate property tax burden tied to the building’s assessed improvement value. The board’s decision also underscores that appeals that provide documented capital-repair estimates and condition evidence can result in assessment changes.
In presenting the assessor’s view, Jason (Bannock County assessor, commercial department) said aerial imagery suggested some roof updates as early as 2018 but acknowledged the assessor’s office had not recently done an interior reinspection. The assessor’s recommended approach was to lower the improvement value; the assessor reported the office’s calculations list the building with an effective age of 1999 (26 years) and recommended lowering the improvement value to $750,004.94 (the assessor stated a recommendation intended to reduce the total assessed value).
Commissioners noted a discrepancy between what is visible from exterior imagery and what the owner reported from inside the building. After discussion, a commissioner moved to “adjust the total to 930,000 with the adjustment coming off the improvement.” The motion carried; the board recorded the vote in the affirmative and the appellant was told he will receive a letter outlining appeal options, including district court or the state board of appeals.
What was on the record: Gorham provided the $70,228 2024 roof quote and said some trusses were damaged and that leaks affected multiple areas, including locker rooms and bay areas. The assessor noted a 2024 HVAC quote of roughly $59,000 and that the assessor’s office had previously classified the building’s effective age as 1999.
Next steps and appeal rights: The county will send Gorham a written decision with instructions for further appeal if he chooses to pursue district court or the state board of appeals.
