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Tax board approves land value but sets higher building valuation for 103 N. Cedar St.
Summary
At a Jan. 6, 2026 hearing, the Anaconda-Deer Lodge County Tax Appeal Board approved a land valuation of $30,984 for Tonya “Zoe” Smith’s property at 103 N. Cedar St., denied her requested $15,000 buildings valuation and determined the taxable building value should be $32,145.
On Jan. 6, 2026, the Anaconda-Deer Lodge County Tax Appeal Board approved a land valuation of $30,984 for the property at 103 N. Cedar St. and denied appellant Tonya “Zoe” Smith’s request to set the buildings and improvements valuation at $15,000, concluding instead that the taxable building valuation should be $32,145.
Smith presented three exhibits — comparables, photographs and the property record card — supporting her valuation request. A representative of the Department of Revenue (DOR) countered with a suite of exhibits, including time-trend analysis and land-model sales data, to justify the department’s valuation.
The board said its decision rested on the clarity of the documents submitted by both parties. The board approved Smith’s requested land valuation of $30,984 but rejected the requested $15,000 buildings valuation; the board recorded an assessed buildings valuation of $32,145.
The hearing was held at the Community Service Center. The oath was administered to all attendees before testimony began. The board adjourned at 10:47 a.m., and Secretary Jessica JuDe Dailey signed the minutes.
The decision alters the taxable assessment for Smith’s property and will be reflected on future tax rolls unless appealed further under the county’s appeal procedures.
