Officials have tips for appealing tax assessments

BONNERS FERRY — The Boundary County Assessor’s office has recently mailed out property tax notices to property owners. Some property owners have been subject to value increases on their properties, many of these increases are more than 60 percent.

Boundary County resident Nanci Arnold’s property value went up an additional $110,000 this year.

“Because I am permanently disabled, I qualify for a reduction,” said Arnold. “I don’t know how much the reduction is at this point; I have to take some paperwork to the assessor’s office this week.”

Without the exemption, Arnold would be paying an additional $1200 per year in property taxes; a problem, that she says, would have pushed her to sell her home.

Information from the Idaho State Tax Commission attempts to explain property tax, how it is determined, and what the role is of the county assessor.

According to the Idaho State Tax Commission, Idaho counties levy and collect property taxes so that they may provide local services and support for cities and schools. The website stipulates that the State of Idaho does not receive any property tax.

Counties must comply with Idaho state law in regards to property tax. The Idaho State Tax Commission is the entity responsible for overseeing the property tax system to ensure compliance with state law.

County assessors are tasked with estimating how much a typical real estate buyer would pay for a specific property as of January 1. If the property has exemptions then these are taken off of the total amount of the market value.

On Monday, June 8, Boundary County commissioners met with Matt Virgil and Brad Broenneke of the Idaho Tax Commission and George Brown the Division Administrator for the Property Tax Division, in Boise to learn more about general tax commission matters, as more and more property owners have concerns about the rise in property tax..

“We, as county commissioners, are very sympathetic to what this has caused our citizens, and that we really are in a situation where unless there is an obvious error or mistake or where someone can bring in comparables or anything else that would show us that that value is not justified then we really have our hands tied,” said Boundary County Commissioner Dan Dinning,

George Brown, administrator for the Property Tax Division, said that even if Boundary County commissioners, through the county process, choose to reduce every residential assessment, then the state tax commission would appeal that action to the state board of equalization who in turn would send the county commissioners an order raising the property tax.

According to Brown, if the state board of equalization ordered the county to raise the property taxes due to the state tax appeal, then there would be absolutely no right for individual property owners to appeal to Boundary County or to the tax commission.

“The assessor and the county commissioners are limited in our abilities to reduce property valuations of residential because of the tax commission rules,” said Dinning.

The process to appeal a property’s assessed value is to first contact the Boundary County assessor’s office and speak with the appraiser.

According to Brown, the best thing to do prior to filing an appeal is to meet with the assessor to go over your concerns. If there is an obvious issue with the tax assessment, the assessor may be able to make the necessary changes without going through the appeal process.

If property owners are unsatisfied with the first step, they can also contact the Boundary County clerk’s office and file an appeal with the Board of Equalization, by the fourth Monday in June, which is June 22.

If there is a disagreement with the Board of Equalization’s decision, property owners should contact the Boundary County clerk’s office to inquire whether they should appeal to the State Board of Tax Appeals or the District Court.

“For the current year’s valuations, they have to start with the Boundary County commissioners, and if they don’t agree with what we have done, or can’t do, then they can appeal that to the state board of tax appeals or the district court,” said Dinning. “This is the classic tax shift, in that if Boundary County used the exact same budget as we used last year, the residential property owners are going to pay more in tax because of the increase in value.”

Taxpayers may find further information on the back side of the tax notice with the timeline for appeals.

The tax notice included a letter from assessor, David Ryals in which partly stated: “If you disagree with your value, first check the real estate listings. Then, if you wish to dispute it, call 208-267-3301. We will have an appraiser contact you to review our parcel. Reviews will be by phone only and must be done by June 22nd, which is the last date to file a formal appeal. It will help if you can provide a recent fee appraisal or current sale data of comparable property to support your dispute.”

The Boundary County Board of Commissioners meets every Monday and Tuesday from 9 a.m. to 5 p.m. for info: 208-267-7723. Space for public attendance is limited but teleconference is available by calling 1-877-402-9753 access code 9099848#.