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minutes meeting date 2026-07-07 · fetched 2026-09-09 · 12468 characters · official file · plain text
Tuesday, July 7, 2026
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JEROME COUNTY COMMISSIONERS
Tuesday, July 7, 2026
BOARD OF EQUALIZATION
PRESENT: Ben Crouch, Chairman
Charles Howell, Commissioner
Art Watkins, Commissioner
Ryan Treanor, Deputy Clerk
Meeting convened at 9:00 am.
All witnesses were sworn in.
Approval of Valuations – Lickley, Jerome Food Ministry, Clover Creek Housing, Hunt,
and Cook
Staff present: Mark Swenson, Justin McMillan, Sabrina Henderson, and Bryanna Partida
ASSESSOR
Mark stated that the first few appeals for today are regarding procedural agreements that have
been reached previously between the Assessor’s office and the owners. He stated that the
Lickley’s came in and discussed their parcel with his office. There was an agreed upon change in
the valuation of the property. The price of the land stayed the same and the improvement
valuation was changed.
Commissioner Howell moved to approve the upheld agreement between the
assessors office and the owner of property parcel RP08S17E357201, owned by
John and Marie Lickley. Seconded by Commissioner Crouch. The motion passed
with a unanimous vote.
ASSESSOR
Mark went over the next property which is a property that was donated to the Jerome Food
Ministry. His office was able to get inside and do a more reasonable assessment. There were
squatters and a fire that led to degradation of the house itself. After the inspection the land was
kept the same and the improvements value was lowered.
Commissioner Watkins moved to uphold the appraisal by the county assessor for
parcel RPJ1370044013A, owned by the Jerome Food Ministry. Seconded by
Commissioner Crouch. The motion passed with a unanimous vote.
ASSESSOR
The next property is regarding the property owned by Clover Creek Housing. The owners
reached out to the Assessors office regarding the value of the property. During this process
Mark’s office reached out to Robert Rios who helped with some of the adjustments that were
made. The land value was kept the same while the improvements section was lowered.
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Commissioner Crouch moved to approve the appeal of valuation as proposed by
the Assessors office for parcel RPJ13701640062, owned by Clover Creek
Housing, on Davis St. Seconded by Commissioner Howell. The motion passed
with a unanimous vote.
ASSESSOR
Mark discussed the next parcel in question that is regarding the Hunt property. He stated that
there was an adjustment that needed to be made across the county on the value of land. With
some of the other lots that are different sizes it really shot the value up too high. This was not
caught in time to not have to be done through an appeal. The improvements section was left the
same while the land value was lowered.
Commissioner Howell moved to approve the change in approvement value based
on testimony from the Assessor’s office for parcel RPJ13702060050, owned by
Timothy Hunt. Seconded by Commissioner Crouch. The motion passed with a
unanimous vote.
ASSESSOR
The last parcel to review was for the Cook property. Mark stated that this is a rental property.
The owner came in regarding the valuation and discussed the condition of the inside of the
property. During this process the land value was kept the same and the improvements section
was lowered due to the condition of the home.
Commissioner Watkins moved to accept the appraisal from the county Assessor
for the parcel RPJ10750010020, and the valuation of the land for parcel
RPJ10750010020, owned by Tyson Cook. Seconded by Commissioner Howell.
The motion passed with a unanimous vote.
Approval of Valuation – Moyle Properties
Staff present: Mark Swenson, Justin McMillan, Bryanna Partida
ASSESSOR
Mark stated that with the two properties in question are for properties owned by different Moyle
property companies. The first is regarding a property that had the same issue with the change in
land valuation with the unique size of the parcel. After discussing with the owners his office was
able to find comparable properties in the area. The land value was decreased and the
improvements section was kept the same.
Commissioner Crouch moved to approve the appeal of valuation for the Moyle &
Sons Fur Farm property for parcel RPJ00000136550, owned by Moyle & Sons
Fur Farm. Seconded by Commissioner Howell. The motion passed with a
unanimous vote.
ASSESSOR
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Mark stated that the second property in question is owned by Moyle Properties LLC. The parcel
does not have a mailing address but it does have a legal description. This is due to the parcel just
being bare land. The owners contacted his office and after confirming the use of the property the
type of parcel was changed to a different commercial land. The land value was decreased.
Commissioner Watkins moved to accept the appraisal on the Moyle Properties
LLC on behalf of the county Assessor for the parcel RPJ1370088010A.
Seconded by Commissioner Howell. The motion passed with a unanimous vote.
Appeal of Valuation – Alisha Perez
Staff present: Mark Swenson and Justin McMillan
Public present: Alisha English
APPELLANT
Alisha stated that she wanted to discuss the deadline and when she reached out to the deputy
clerk regarding her property. After contacting the office she was told that she would not have the
property changed due to other properties in the area that are comparable. After this she reached
out to her real estate agent to see what she could do regarding this process. She was then given
an appeal form to submit and was told to submit it to the email on the form. She then realized
that she would not be able to make it back to the courthouse in time to submit the form in person.
ASSESSOR
Justin stated that the appeal would need to be filed before the deadline. The appeal was
submitted at 2:17 am which was well after the deadline. He then went over the different
descriptions of the property and its size. He also discussed the current valuation of the property
which included the land and improvements sections of the valuation. He also reviewed several
other sales of comparable parcels in the immediate area of the home in question.
Appeal of Valuation – Marcia Jones
Staff present: Mark Swenson, Ryan Stout
Public present: Marcia Jones
APPELLANT
Marcia stated that she wanted to discuss the issue that was brought forward when she received
the valuation of her property. She found that the barn was raised over 100% in value from the
previous year. She is not planning on replacing the barn. It is also not the type of barn that the
Assessors office has claimed it to be. It is 13 years old. The barn is made completely of steel.
ASSESSOR
Ryan stated that he is a part of the Assessor’s office. He is here to present on behalf of his office
regarding the parcel in question. The specific portion that is being disputed is the appraisal of the
barn on the property. The previous in person appraisal was done in 2015 by a previous appraiser.
Part of this issue is that the owners have not allowed the appraisers access to the property due to
a no trespassing sign posted on the property. He then went over the different aspects of the
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dimensions of the barn in question. He also discussed the costs for the barn originally and how
much it would cost to build a similar barn.
Appeal of Valuation – Century Bound Idaho LLC
Staff present: Mark Swenson
Public present: Marissa McClurg
ASSESSOR
Mark Swenson stated that the owner was not able to attend in person and sent in an affidavit.
Marissa stated that she is going over the points from the Assessors office. The property in
question is regarding a truck servicing garage. The office updated the valuation table for
commercial property as it hadn’t been updated since 2020. She also updated the type of the
property to a different commercial category that would fit well with the storage that is also done
on the property. During this process it did lower the value of the property already.
Appeal of Valuation – Hilex Poly
Staff present: Mark Swenson, Bryanna Partida, and Justin McMillan
Public present: Marissa McClurg
ASSESSOR
Mark stated that Hilex Poly has appointed Ryan LLC to represent them in this matter. There
have only been several emails exchanged between the Assessors office and Ryan LLC. The
appeal is regarding personal property only. Marissa stated that the way personal property gets
assessed is to consider the cost approach of the original cost and what it would cost to replace the
items and also depreciate the items due to age. There were some questions that Ryan LLC had
regarding the specifics of the appraised value. The difference between the appraised value and
the value that Ryan LLC feels it should be is over 4 million. The main thing that is being
disputed is regarding the repair, replacement, and upgrade portions of the personal property
assessment.
Meeting recessed at 11:22 am.
Meeting reconvened at 1:30 pm.
Decision of Appeal of Valuations for Alisha Perez, Marcia Jones, Century Bound Idaho,
and Hilex Poly
Staff present: Mark Swenson, Bryanna Partida, Justin McMillan, and Ryan Stout
Public present: Alisha English via phone
The Board stated that they would begin with the Alisha Perez appeal. The Board wanted to
confirm if there were any other properties that Alisha had found that would be able to be used in
the process of making a decision. The Board discussed the comparable houses that were
provided.
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Commissioner Howell moved to uphold the assessed value as corrected by the
Assessor’s office for parcel RPJ07800030180, owned by Alisha English.
Seconded by Commissioner Crouch. The motion passed with a unanimous vote.
The next appeal that the Board wanted to discuss was the appeal from Marcia Jones. The Board
wanted to clarify that the appeal is strictly for the barn and not the whole property. Mark
confirmed that is the case. The Board asked if there are issues based on the type of barn and the
assessment value from that. Ryan Stout stated that a steel framed building would be valued even
higher than the current value being based on a wood frame building. The Board discussed the
process of being able to change the type of material for the building to update the value based on
that.
Commissioner Crouch moved to split the difference between the evaluation of the
barn between the 2025 and 2026 values, to bring the assessed value to
$71,590.00 for the barn on parcel RP10S19E065405, owned by Marcia Jones.
Seconded by Commissioner Howell. The motion passed with a unanimous vote.
The Board then reviewed the appeal for Century Bound Idaho LLC. The main point in the appeal
is the difference in the evaluation of the property in the amount of approximately $110,000. The
property is being leased and part of the analysis done by the appellant was to compare other
commercial leases in the area.
Commissioner Crouch moved to uphold the Assessor’s evaluation of the Century
Bound Idaho property for parcel RPJ10800010010, owned by Century Bound
Idaho LLC. Seconded by Commissioner Howell. The motion passed with a
unanimous vote.
The last parcel to discuss was the appeal for Hilex Poly. The difference in the assessed value and
the proposed assessed value is over 4 million. The Board asked if the appeal is just based on
personal property. Mark confirmed that the appeal is based on personal property. He stated that
his employees do not go into these facilities because they would not understand the true value of
every part of the machines in question. The value is largely based on their documentation of
what the parts cost. The Board discussed the process of ensuring that parts that are replaced,
upgraded, and repaired that they should be included according to the process that Marissa
McClurg had discussed previously.
Commissioner Crouch moved to uphold the Assessor’s decision and evaluation
of the Hilex Poly property for parcel PPIND00246602BA, owned by Hilex Poly Co
LLC. Seconded by Commissioner Howell. The motion passed with a unanimous
vote.
Tuesday, July 7, 2026
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Meeting adjourned at 2:27 pm.
________________________
______________________________
Ryan Treanor, Deputy Clerk
A. Ben Crouch, Chairman
______________________________
Charles M. Howell, Commissioner
______________________________
Art Watkins, Commissioner
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