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Tax board denies David Elias’s requested reductions for 937 Pauline Drive
Summary
At a Jan. 6, 2026 appeal hearing, the Anaconda-Deer Lodge County Tax Appeal Board denied David Elias’s request to set land valuation at $16,872 and buildings at $0 for 937 Pauline Drive, citing the clarity of Department of Revenue documents.
At a hearing on Jan. 6, 2026, before the Anaconda-Deer Lodge County Tax Appeal Board, appellant David Elias asked the board to reduce the assessed land value of 937 Pauline Drive to $16,872 and to set buildings and improvements at $0. The board denied those requests after reviewing exhibits from both parties.
Board Member Amanda Schoonover called the session to order at 10:55 a.m. and the oath was administered to parties in attendance. Elias presented a package of exhibits (plats, certificates of survey, easement records, amenities lists and DOR comparison lots) intended to support his requested valuation changes. The Department of Revenue presented time-trend analysis and comparable-lot data to justify the department’s assessment.
The board denied Elias’s requested valuations, stating the DOR’s documentation provided a clearer basis for the county’s assessment. The hearing record shows the session concluded at 12:04 p.m. with Secretary Jessica Dailey signing the minutes.
The denial leaves the county’s assessed values for 937 Pauline Drive in place; Elias may pursue any further administrative or statutory appeal options available under county procedures.
