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Board halves disputed increase, sets Marcia Jones barn assessed value at $71,590
Summary
After testimony that her barn is a 13-year-old steel building, Marcia Jones persuaded the Jerome County BOE to split the difference between 2025 and 2026 appraisals; the board set the barn's assessed value at $71,590 by unanimous vote.
Appellant Marcia Jones told the board that the contested barn was 13 years old and constructed entirely of steel, and she said she did not plan to replace it. Assessor Ryan Stout reviewed prior appraisals (a 2015 in-person appraisal by a previous appraiser), explained that access had been limited by a no-trespassing sign, and discussed dimensions and replacement-cost estimates. Commissioners questioned the barn type and valuation approach.
Following discussion, Commissioner A. Ben Crouch moved to split the difference between the 2025 and 2026 valuations; the board set the barn's assessed value at $71,590 for parcel RP10S19E065405 and approved the motion unanimously. The decision applies only to the barn appraisal component, not the full property valuation.
