Bannock County commissioners waive 2025 mobile-home taxes to avert sheriff sale for resident

The Bannock County Board of Commissioners voted unanimously to cancel $715.34 in 2025 mobile‑home property taxes, interest, penalties and sheriff costs for resident Susan Hope Clay, who had been facing an imminent sheriff sale of her home.

Susan Hope Clay, who spoke at the hearing, described severe household strain after her husband’s recent triple‑bypass surgery and ongoing cognitive problems. “My name is Susan Hope Clay,” she said when introducing herself, and later told commissioners she could not "do the entire amount in the next two weeks" to avoid the sale. She also described her own health issues, including upcoming stitches removal for skin cancer and worsening arthritis.

The vote followed a staff review of Ms. Hope’s situation, during which county staff and a commissioner discussed short‑term options including an extension, a small monthly payment agreement and waiving the current year’s taxes. Staff noted that mobile homes have no redemption period at sheriff sale, which would mean the family could lose the residence if the sale proceeded. A county staff member identified the delinquent amount targeted for cancellation as $715.34 and said late charges and sheriff fees could be waived if the warrant were pulled.

County staff also advised Ms. Hope about benefits and supports that could help her household long term. Staff asked whether she or her husband had applied for disability so they could qualify for the county’s property tax reduction (PTR); Ms. Hope said she had been approved for disability and that her husband’s application was being pursued but he could not answer questions himself. Staff cautioned that PTR eligibility requires a claimant to be recognized as on disability as of January 1 of the tax year in question, and encouraged Ms. Hope to apply in January if she or her husband met that test.

At the hearing Ms. Hope disclosed additional financial strains: she reported an arrearage to Idaho Power of about $2,553 and noted drafty doors and windows that were increasing utility costs. Staff and the commissioners discussed referrals to utility assistance and other programs but emphasized that those programs are separate from the tax abatement decision.

A commissioner moved to cancel the 2025 taxes, interest, penalties and sheriff costs for Ms. Hope’s account; the board took a voice vote and the motion carried. The chair told Ms. Hope, “We waived it. So, good luck,” and directed her to contact the county office to receive PTR application materials and follow‑up information.

The waiver applies only to the 2025 tax year on the mobile home account in question; commissioners said they must revisit any delinquent amounts that come due for 2026 when they are billed. County staff will send Ms. Hope information about PTR and other benefit options and encouraged her to apply for aid programs that could reduce future bills.