Valley County approves tax cancellations after assessor identifies location‑adjustment error

The Valley County Board of Commissioners on Jan. 13 approved four tax cancellations (24‑06, 24‑07, 24‑08 and 24‑09) related to a condominium complex in Cascade after the assessor’s office identified an error.

The treasurer presented the request and said the assessor’s office had conducted a master review of condominiums in 2024. According to the presentation, when the assessor’s office removed prior adjustments to reset valuations it failed to reapply a location adjustment for the Cascade complex. The correction reduced the complex’s total valuation from $310,708 to $181,473, a cancellation value of $129,235; the presenter stated a “total tax cancellation of $752.33 per parcel.”

Assessor Sue Leeper was listed as available to answer questions. A commissioner said the valuation change “seems like a big drop in valuation” and the assessor’s office representative explained that Cascade has few sales and values are adjusted using McCall neighborhood sales as a basis; the location adjustment for Cascade units should have been reapplied after the 2024 review and was not, the assessor’s office said, calling it “our error.”

The board moved, seconded and approved the four cancellations as listed on the agenda by voice vote. The clerk noted no need for multiple signature lines beyond the chairman; the board recorded the motion and the chairman was directed to sign the cancellation documents.

The tax cancellations correct the assessor’s 2024 valuation for the named parcels; the meeting record does not show additional appeals or other tax actions tied to these parcels at the time of the meeting.