Bannock County assessor: values mostly in range; older manufactured homes raised to meet uniformity rule

Bannock County Assessor Anita Hus told the commission the assessor's office is finalizing valuations for certification and that most property categories now meet the state'mandated ratio study target of 90% to 110%. She said the legislature recently added a uniformity component requiring the county's five main valuation categories to be within 5% of one another to reduce tax shifting between property classes.

"We actually have five main categories," Hus said, and county staff are working to ensure those categories are within the new uniformity bounds. She said the change should increase equity across property types and make tax shifts less likely.

Hus said older manufactured homes required upward adjustments this year. "The market is dictating that these older manufactured homes are selling crazy," she said, adding that the office saw units built from the early 1990s back through the 1970s selling in some cases for more than $30,000. The assessor's office invited owners of older manufactured homes to contact staff for inspections and reviews of individual assessments.

On agricultural parcels, Hus said Bannock County compared local values to USDA rates and a state'requested five'year average; the county was close to USDA rates this year and did not raise ag values. For residential properties, she said overall values did not climb as much as they did the prior year and that the county is conservatively positioned—generally between about 90% and 95% by her estimate—though properties on the five'year appraisal cycle or newly constructed homes may see changes.

Hus described notable growth in unimproved (bare) land and subdivisions: county staff processed 34 subdivisions last year, roughly 250 new lots, with growth spread across the county rather than concentrated inside cities. Commissioners asked about lot sizes and multi'dwelling trends; Hus said many city subdivisions are half'acre or smaller while rural subdivisions vary and estimated roughly 10% of recent subdivisions include multi'unit developments such as apartments or townhomes.

Jason Hooker of the assessor's office'commercial appraisal team said commercial valuations remain challenging because commercial sale data are less public. Hooker said staff have improved data collection and implemented a new land schedule this year for parts of the North Chubik/Northgate area after sales indicated those neighborhoods needed adjustments. He also clarified that properties of five units or more are assessed on the commercial side because of differing financing and market behavior.

Hus walked commissioners through a brief history lesson on levies and explained that, when values increase, levy rates can fall; she gave local examples showing long'term shifts in values and tax levies. She said the assessor's office must file the county's new construction rule with the auditor by June 1 and asked commissioners to advise her if the urban renewal district tied to the former ordnance plant will retire early and thus need to be included on this year's roll.

The commission thanked the assessor and staff for outreach; a commissioner asked Hus to provide comparative assessed value totals (current versus prior years) once exemptions and final calculations are complete so the commission can better understand growth'driven budget impacts.

The presentation concluded with recognition of office staff: Hus said front'end staff processed more than 400 PTRs this year and handled more than 900 in'person visits on top of calls and emails, and she praised appraisal staff for managing high caseloads.