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Valley County board lowers assessed improvement value for Dawn Drive property after appeal
Summary
On Jan. 13 the Valley County Board of Equalization approved a reduction in the assessed improvement value for a Dawn Drive parcel owned by Mike Barth of 13Build LLC and said several nearby parcels will be reclassified for 2025.
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The Valley County Board of Equalization on Jan. 13 approved a reduction in the assessed improvement value for a Dawn Drive property owned by Mike Barth, of 13Build LLC, lowering the improvement value from $710,309 to $506,513 and setting an overall assessed value of $675,477.
Assessor Lee Bright told the board the single appeal, filed as OS24KH1 for parcel RP001560020040, came from a cluster of lots on Dawn Drive that sit “right on the cusp” between the Cascade Lakefront neighborhood and the interior neighborhood. Bright said staff concluded it was fair to treat the property “just like we would on an interior lot” and that land value would remain unchanged while the improvement value would be reduced to align with similar structures nearby.
Bright said the county will reclassify about six parcels in that stretch for 2025 to the interior neighborhood. The change affects how those lots are categorized for future assessments; Bright did not recommend changing the land value for the appealed parcel.
The person who filed the appeal was sworn in before testimony. A motion to approve the reassessment reduction for Mike Barth (RP001560020040, appeal OS24KH1) was made and seconded; commissioners answered “Aye,” and the motion passed.
The board did not provide a roll-call vote with individual commissioner names on the record during the item. No other formal actions or amendments were recorded for this appeal.

