Bannock County | minutes | meeting 2026-06-25 | June 25, 2026 Board of Equalization
source: https://www.bannockcounty.gov/wp-content/uploads/2026/07/20260625-BOE-Minutes-Final.pdf

June 25, 2026, BOE Minutes 
 
  
  Meeting Details 
  
  
  
  
Date of Meeting: 
Thursday, June 25, 2026 
  
Commissioners present: 
Ernie Moser and Ken Bullock 
  
Clerk of the Board: 
Nancy Allen for Jason C. Dixon 
  
Absent Board Members: 
Jeff Hough 
  
Staff present: 
Assessor Anita Hymas, Appraiser Alissa Noble, Appraiser LaNita Benson, 
Appraiser Celeste Gunn, Appraiser Jason Hooker, and Appraiser Mike 
Helm 
  
  
  
  
 
 
  Meeting Notes 
  
  
  
1 10:59 AM Bullock called the meeting to order and reviewed the hearing rules and process. Bullock moved 
to enter the Board of Equalization. The motion passed. Allen administered an oath to those testifying.  
 
Lucent, Anthony & Heather - RPRPPOC142600 
11:00 AM The appellants were not present. Gunn addressed the appeal that the sale date and fee appraisal 
from 2023 are outdated. Additionally, the maintenance done is considered as regular maintenance for a 
2010 rebuild.  
11:01 AM Gunn reviewed the comps show the value very well. This was an extreme makeover home that 
was built in 1920, but with everything but the bones being almost brand new, it has an effective age of 
2016. Comp values were reviewed. The home is in the desirable university area. A recent realtor evaluation 
was submitted with 2026 sales. These comparables cannot be used for the assessed value because they are 
after the lien date of January 1, except for 1335 Summerset that also sold in 2025 for $530,000. The sale 
price in 2026 was $570,000. That is a strong indication that the market is still very strong and growing.  
contains one comparable the same. It was requested to uphold the 2026 assessed value. 
11:03 AM Discussion ensued on having a preponderance of evidence. Bullock moved to uphold the 
assessed value for parcel RPRPPOC142600. The motion passed.  
 
  Action Item Summary 
  
  
  
ACTION/DIRECTION 
ASSIGNED TO 
  
Acting as the Board of Equalization, the assessed value was upheld for 
parcel RPRPPOC142600. 
Assessor 
 
MINUTES OF THE BANNOCK COUNTY 
BOARD OF EQUALIZATION