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minutes meeting date 2026-07-08 · fetched 2026-09-09 · 5897 characters · official file · plain text
POWER COUNTY COMMISSION Page 1 of 3 BOE SESSION MINUTES Wednesday, July 8, 2026 POWER COUNTY BOARD OF COMMISSIONERS Meeting Minutes Commission Chambers 543 Bannock Ave. American Falls, ID 83211 www.powercounty.id.us Wednesday, July 8, 2026, 9:00 a.m. I. CALL TO ORDER The Board of County Commissioners met in special session Wednesday, July 8, 2026, and called the meeting to order at the hour of 9:00 am, in the Commission Chambers of the Power County Courthouse. II. COMMISSIONERS/STAFF PRESENT: Commissioner Chris Fehringer, Chair Commissioner Kryst Krein Commissioner Jason Povey ABSENT: None STAFF: Sharee Sprague, Clerk Mariano Villa, Deputy Clerk Brock Bischoff, Legal Counsel OTHER PARTIES PRESENT: Laura Porath Kevin Frank Marla Melior Kacy Gehring Kayla Inskeep Flor Cardona III. AGENDA A. NOTICES/REPORTS 9:02am RPD-0997-04: Commissioner Fehringer opened the meeting at 9:02 am. The following parties were present; Board of Equalization • Chris Fehringer, Board Chair • Kryst Krein, Member • Jason Povey, Member • Brock Bischoff, Attorney • Mariano Villa, Board Clerk • Sharee Sprague, Clerk POWER COUNTY COMMISSION Page 2 of 3 BOE SESSION MINUTES Wednesday, July 8, 2026 On behalf of the Assessor • Assessor Laura Porath • Appraiser Kevin Frank • Appraiser Marla Melior On behalf of the Appellant • Kacy Gehring Kacy Gehring appeared before the Board to appeal the 2026 assessed value of the subject property. Ms. Gehring stated that the appraisal notice was mailed to an incorrect address, resulting in the certified notice not being received. Ms. Gehring further testified that the assessment overstated the home's square footage, classified unfinished areas as finished living space, and incorrectly listed the residence as having four bathrooms instead of three. Ms. Gehring also questioned the assessor's valuation methodology, noting that two depreciation reports had been provided with differing per-square-foot values. In support of the appeal, Ms. Gehring presented an analysis of a comparable property, asserting that after accounting for the value of the land and a large detached shop with living amenities, the remaining home value equated to approximately $95 per square foot. Ms. Gehring also cited differences in land values assigned to nearby properties and argued that the county's assessments were inconsistent. Although her analysis indicated a substantially lower value, Ms. Gehring stated that a fair market value for the subject property would be approximately $1,000,000 and expressed a willingness to pay an equitable share of property taxes. The Assessor's office (Respondent) explained that Power County values unique residential properties using the cost approach, as authorized by state guidelines, due to the limited availability of comparable sales. The assessor's office testified that the home was valued at $177.24 per square foot based on 7,800 square feet of living area, with depreciation applied for effective age. The residence was classified as a Class 5 home under the Marshall & Swift cost manual, representing very good quality construction. The assessor stated that the classification was applied conservatively and explained the differences in value between construction classes. The assessor's office further testified that the sales presented were intended to demonstrate the limited availability of comparable properties rather than serve as direct market comparisons. Sales of other high-value homes in the county were reviewed to show that the cost approach closely aligned with actual sale prices. Regarding the unfinished bonus room, the assessor stated that it had been valued as finished space based on the approved building plans and indicated that the assessment could be revised if Ms. Gehring submitted photographs or permitted an inspection confirming the area remained unfinished. Following discussion, the Board tabled the appeal until the following Monday to allow Ms. Gehring additional time to submit evidence that the unfinished room is indeed unfinished, which would result in a lower valuation. Building & Grounds: No discussion or action was taken on this item. B. MOTIONS: 9:00 am Agenda: A motion to approve the agenda for Wednesday, July 8, 2026, was presented by Commissioner Povey with a second by Commissioner Krein. Following audible call of the Board, motion unanimously carried. POWER COUNTY COMMISSION Page 3 of 3 BOE SESSION MINUTES Wednesday, July 8, 2026 9:00 am Convene as the Board of Equalization 9:00 pm: A motion to adjourn as the Power County Board of County Commissioners and convene as the Power County Board of Equalization was presented by Commissioner Povey with a second by Commissioner Krein. Following an audible call of the board, the motion unanimously carried. 9:43 am Reconvene as Board of County Commissioners at 9:43 am: A motion to adjourn as the Power County Board of Equalization and reconvene as the Power County Commissioners was presented by Commissioner Povey with a second by Commissioner Krein. Following an audible call of the board, the motion unanimously carried. V. ASSESSMENTS/CONCLUSIONS: 1. Next Meeting: The next regular session for the board to meet is slated for July 13, 2026. 2. Adjourn: Having no further business to come before the Board, a motion to adjourn was presented by Commissioner Povey with a second by Commissioner Krein. Following audible call of the Board, motion was carried and the meeting was adjourned at 9:53 am. The foregoing minutes were approved by the Board of County Commissioners during the Regular Board Meeting held August 3, 2026. ATTEST: MARIANO VILLA, Deputy Clerk __________________________________ COMMISSIONER FEHRINGER, Chairman Mariano Villa Jr.
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