***Monday, July 4, 2022, Commissioners did not meet due to the July Fourth holiday.

***Tuesday, July 5, 2022, at 9:00 a.m., Commissioners met in regular session with Chairman Dan Dinning, Commissioner Wally Cossairt, Commissioner Tim Bertling, Clerk Glenda Poston, and Deputy Clerk Michelle Rohrwasser.

9:00 a.m., Road and Bridge Department Co-Superintendent Randy Morris joined the meeting to give the department report. A written report was provided. Those present discussed the heavy rain received in the prior days.

Commissioner Cossairt informed Mr. Morris that he received a couple phone calls expressing thanks that potholes were getting patched. Those present reviewed work listed in the department report.

Those present discussed comments received from the Sheriff’s Office about the ability to provide dust abatement at the County Annex parking area behind the building.

The meeting with Mr. Morris ended at 9:25 a.m.

Chairman Dinning said Commissioners received a Notice of Appeal before the Board of Equalization from Anthony Villelli. Idaho Code states that Notices of Appeal needed to have been received by the county by 5:00 p.m. Monday, June 27, 2022. The Notice of Appeal for Mr. Villelli was received Wednesday, June 29th so Commissioners will send him a letter that the Board of Equalization is unable to address his appeal.

Commissioner Cossairt moved to sign Certificates of Residency for Sydney Hinthorn and Tara Richards. Commissioner Bertling second. Motion passed unanimously.

Commissioner Cossairt moved to approve and sign the New Private Road Name Request form for Enterprise Drive. Commissioner Bertling second. Motion passed unanimously.

Commissioner Cossairt moved to sign No Spray Weed Control Agreements for JoAnne Cady, Essential Oil Research Farm, LLC., David Laube, Robert Welch Read, Jr., Simon Ronniger, and Ray Sayers. Commissioner Bertling second. Motion passed unanimously.

Commissioner Cossairt moved to sign the Property Tax Cancellation Form for tax year 2021 and to cancel $89.27 in late fees and interest for the following parcels: #RPB0080006009AA, RPB0240006001AA, RP60N01W129460A, RPB0240009001AA, RPB0240012001AA, RPB0820008014CA, and RPB0820008015AA as the payment was made on time. Commissioner Bertling second. Motion passed unanimously.

Commissioner Cossairt moved to sign the Property Tax Cancellation Form for tax year 2021 and to cancel $8.54 in tax and specials, plus current interest due for parcel #M3B0240041009BA as the mobile home was moved out of state. Chairman Dinning yielded the chair to second. Motion passed unanimously.

9:35 a.m., Commissioners contacted Attorney Tevis Hull via telephone.

Chairman Dinning informed Attorney Hull that Commissioners are in review of the draft public defender contract with Bonner County. Chairman Dinning commented to Attorney Hull that American Rescue Plan Act (ARPA) matters are the highest priorities. Attorney Hull said he contacted Dan Chadwick and the Idaho Attorney General’s Office about ARPA. Commissioners need to start earmarking funds as to what they could be spent on. Chairman Dinning said Commissioners are waiting for Attorney Hull’s opinion letter in order to take the next steps. Clerk Poston questioned why Commissioners need to wait for Attorney Hull’s letter in order to just discuss where they would like to use the funds as the funds aren’t getting spent, it’s just discussing how they could be used. Commissioners also mentioned needing to start the conversation about plowing snow from the Curley Creek Fire Hall on an emergency basis. Attorney Hull said he has no update on the proposed North Bench Fire Hall lease as he has yet to speak with Gary Gates of the Federal Aviation Administration. Attorney Hull said he’s still working on the draft ordinance pertaining to materials accepted at the landfill and monitored sites, to include railroad ties.

The call to Attorney Hull ended.

Commissioners tended to administrative duties until their next meeting at 10:00 a.m.

Commissioner Cossairt moved to approve the minutes of June 13 & 14, 2022. Commissioner Bertling second. Motion passed unanimously.

Clerk Poston mentioned that she’s still waiting for instructions pertaining to the National Opioid Settlement Notice.

9:56 a.m., Solid Waste Department Superintendent Claine Skeen joined the meeting to give a department report.

Clerk Poston asked Commissioners to hold off on signing and renewing the contract with Computer Arts Inc. for IT support.

Commissioner Cossairt moved to approve signing the contract with Computer Arts Inc/Harris once the contract has been drafted and finalized. Commissioner Bertling second. Motion passed unanimously.

Mr. Skeen spoke of removing the tire pile at the landfill. Five loads have been hauled out as of today and Mr. Skeen said he’s looking at a total of 18 loads at a cost of $3,000.00 to $4,000.00 per load. It’s one load per week and if we need to double up, we can, according to Mr. Skeen. Those present reviewed costs associated with disposing of tires and other materials.

Mr. Skeen mentioned having worked with Clerk Poston on budget matters for the Solid Waste Department and he appreciated it. For the Solid Waste Department budget for the fee schedule going forward, Commissioners are in favor of proposing a 3% increase. Any changes will be effective October 1st. Mr. Skeen said it’s been busy for his department.

The meeting with Mr. Skeen ended at 10:16 a.m.

Commissioners tended to administrative duties.

10:25 a.m., Parks and Recreation Board Chairman Rob Tompkins and Director Tess Rae joined the meeting.
Mr. Tompkins asked if Commissioners would consider the purchase of property near Riverside Park. The current listing price $399,000.00 for 5.45 acres. Mr. Tompkins said the county is getting bigger and bigger and parks facilities are just getting smaller. Parks and Recreation started working with the grounds at the District 2 ballfields, but there isn’t a lot of ground there. Mr. Tompkins spoke of wanting to get community input on uses for what ground is left. Every time we turn around, a group is looking for more land, according to Mr. Tompkins. Ms. Rae asked about waterfront usage. Mr. Tompkins said even if they didn’t have waterfront access, they have the benches along the dike. Chairman Dinning spoke of erosion of the dikes in certain areas. Chairman Dinning said Parks and Recreation may want to contact the Idaho Department of Environmental Quality for possible funding as Commissioners are not sure what American Rescue Plan Act (ARPA) funds can be use for. Ms. Rae said with land, you will never get it back.

Ms. Rae updated Commissioners on the 9B Trails project in the city as it pertains to the property under the bridge. Ms. Rae said nothing is happening with the City of Bonners Ferry as it pertains to moving forward with the property under the bridge. The Idaho Transportation Department (ITD) owns a section of land along the river, which is a part of the plan to extend the Riverwalk project. Ms. Rae said we don’t need the railroad in order to extend the project to ITD’s property. The trail system was supposed to connect and it had involved ITD and the railroad. ITD owns the bridge that goes over the railroad and it also owns the right-of-way. ITD has always been in favor of this project, according to Ms. Rae. Chairman Dinning asked if ITD retained the right-of-way beyond the railroad’s right-of-way. Mr. Tompkins mentioned possibly contacting ITD to inquire about that.

Chairman Dinning mentioned last summer when temperatures were high he was hearing comments from various mothers that they would like a splash pad. Ms. Rae informed Commissioners of water drainage issues near Riverside Park.

The meeting with Mr. Tompkins and Ms. Rae ended at 10:50 a.m.

11:00 a.m., Courthouse Maintenance Squire Fields joined the meeting to give a department report. Mr. Fields reviewed what he has worked on so far and he commented on some of the few tasks he has inherited from the prior Courthouse Maintenance person, being resealing roofs of the Courthouse and Extension Office. Those present spoke of getting in touch with Alex Wedel of Apex Concrete about sidewalk improvements. Commissioners asked Mr. Fields to get a copy of the quote from Apex Concrete. Mr. Fields said Mr. Wedel is to get back to him about connecting the tubing for the glycol in the sidewalks.

Mr. Fields informed Commissioners that the trees that line the Courthouse have been trimmed and one smaller tree has been removed. The grass seed has been put down and the water system is working after making some repairs. Mr. Fields informed Commissioners that the City of Bonners Ferry has contacted him about backflow inspections for the Courthouse and Extension Office and it’s now going to be a yearly inspection. Chairman Dinning said looking forward once summer ends, some of the offices will need painting. Chairman Dinning also mentioned checking the roof of the building once used by North Idaho College and resealing the parking lots and re-striping them in year 2023. Those present reviewed upcoming maintenance schedules. The Extension Office air conditioner went out last week, but it has since been repaired, according to Mr. Fields.

Clerk Poston asked if heat tape had been installed at the County Annex. Mr. Fields said he thinks that was something that needed an electrical quote for. Those present talked about how the area behind the North Idaho College building will need to be cleaned up.

The meeting with Mr. Fields ended at 11:18 a.m.

11:30 a.m., Economic Development Council (EDC) Director David Sims joined the meeting to update Commissioners on EDC projects. Mr. Sims said the EDC Board will hold their advisory meeting this month. Idaho has a Workforce Development Council that developed guidelines for a $15,000,000.00 childcare grant to help increase capacity, but it requires a 50% match. The Council will earmark $4,000,000.00. for childcare providers that have at least 12 kids. This is a one-year grant and childcare providers will have to show how they’re going to be sustainable after one year.

Mr. Sims informed Commissioners that people can grow hemp in Idaho now, but it is highly regulated by the Department of Agriculture. Regulations are more stringent than in other states. There is one company in Boundary County that is growing hemp.

11:31 a.m., Commissioner Cossairt moved to go into executive session pursuant to Idaho Code 74-206(1)d, to consider records that are exempt from disclosure as provided in chapter 1, title 74, Idaho Code. Commissioner Bertling second. Commissioners voted as follows: Chairman Dinning “aye”, Commissioner Cossairt “aye” and Commissioner Bertling “aye”. Motion passed unanimously. The executive session ended at 11:40 a.m. No action was taken.

The meeting with Mr. Sims ended at 11:41 a.m.

Restorium Maintenance Kevin Schnuerle contacted Commissioners via telephone to discuss the need to install an outside fence at the Restorium. Chairman Dinning asked Mr. Schnuerle about the ability to get an extension from the State and Mr. Schnuerle said he could try, but the state wants to see something being done. Those present discussed who they could get to help Mr. Schnuerle with putting up a fence.

The call from Mr. Schnuerle ended at 11:54 a.m.

Commissioners recessed for lunch at noon.

1:30 p.m., Commissioners reconvened for the afternoon session with Chairman Dan Dinning, Commissioner Wally Cossairt, Commissioner Tim Bertling, Clerk Glenda Poston, and Deputy Clerk Michelle Rohrwasser.

Commissioner Cossairt moved to recess as the Board of Boundary County Commissioners and to reconvene as the Board of Equalization. Commissioner Bertling second. Motion passed unanimously.

1:30 p.m., Commissioners held a Board of Equalization appeal hearing for Appellant Gina Rosengrant for parcels #RPB0600006003AA and parcel #RP00600006003AA. Present were: Chairman Dan Dinning, Commissioner Wally Cossairt, Commissioner Tim Bertling, Clerk Glenda Poston, Deputy Clerk Michelle Rohrwasser, Assessor David Ryals, Deputy Assessor Olivia Drake, Appraiser Melissa Kramer, and Appraiser MacKenzie Durette. The appellant was not present. The appeal hearing was recorded.
Chairman Dinning reviewed the appeal procedures and administered the oath to those giving testimony. The Assessor presented two exhibits marked as Assessor's Exhibit #1 (consisting of 6 pages, copied both sides) and Assessor’s Exhibit #2 (consisting of 3 pages, copied both sides).

Exhibit 1 pertains to parcel #RPB0600006003AA, which is located within city limits. Chairman Dinning mentioned that the Notice of Appeal lists there is a lot both inside and outside of city limits. Assessments are substantially higher for those lots inside city limits and Ms. Rosengrant’s appeal form states that the cabin is moving off of the lot outside of city limits and the property can revert back to its prior land status. The Notice of Appeal also states this land is land locked, has no utilities and is vacant. Chairman Dinning said the appellant indicates that she feels the total value should be $520,000.00 for the lot inside of city limits and $47,580.00 for the lot outside of city limits. Chairman Dinning clarified that he had a hard time reading the appellant’s handwriting. Chairman Dinning stated for the record that he has reviewed Ms. Rosengrant’s appeal.

Commissioners asked the Assessor’s Office for their statement. Ms. Kramer read her statement into the record as follows: Parcel RPB0600006003AA is an improved property on 1.965 acres located on 7596 Mohawk Street in Bonners Ferry, Idaho. The current assessed value is $701,480.00, which is broken down as follows: $81,020.00 for land and amenities, which has a negative 25% adjustment added to it for the location, $151,820.00 for outbuildings, including a new cabin and a studio cabin, plus $468,640.00 for the residential building for a total of $701,480.00. In 2022, the former Board of Equalization found value for 2020 was removed, as it is only good for one year. A brand-new cabin was picked up and put on the tax rolls and the countywide increase was added to this property. A new cabin was also picked up on a contiguous property owned by Ms. Rosengrant. On June 23rd, I returned a call to Ms. Rosengrant and she told me of her concerns with value. I told her of the new cabins that were added this year and that her previous Board of Equalization value expired. I also told her of the current market value and how everyone in Boundary County had received the same increase. I asked her about the studio cabin that was a VRBO. She stated that it was no longer a VRBO and is in fact now a residence that her daughter resides in currently. Ms. Rogengrant stated that she would be removing the upper cabin from her property and I told her when it was in fact removed to let me know and I would check it out and remove it from her property. Then Ms. Rosengrant accused me of profiling her. I told her again that everyone had received the same increase and that I was in no way profiling her. Ms. Rosengrant then stated that she would be appealing no matter what I said. So, not only is there the main residence, there are two other living quarters on this property, in town on a very small lot.

Chairman Dinning said both cabins are livable and he questioned if this includes properties both inside and outside of city limits. It was said there is a 1.9-acre lot within city limits and a 2.46-acre lot that is adjoining. Chairman Dinning stated for the record that a certified letter was mailed to Ms. Rosengrant informing her of this meeting, but Commissioners have not heard anything from her in return.

Ms. Durette said all three buildings are there at this time and all are being used as residences. Commissioner Cossairt commented that when Ms. Rosengrant says she is landlocked, is she landlocked by her own property? It was said yes and Ms. Kramer said there is no access unless it’s from Ponderosa. The thought is that the property had an easement when the cabin was built, but that is no longer.

Assessor Ryals commented that on the Notice of Appeal that he is looking at is attached to both appeals, but it’s only referencing one of the parcels. It seems Ms. Rosengrant is appealing both properties, but it’s not stated that way on the Notice of Appeal and she did not itemize so her form is not stating which parcel. Chairman Dinning said on the assessed valuation of parcel RPB0600006003AA the assessed value is $701,480.00. The assessed value for the parcel outside city limits is $92,870.00. Ms. Rosengrant is appealing both parcels. Ms. Rosengrant feels the value for the parcel within city limits should be $520,000.00.

Commissioner Cossairt moved to sustain the Assessors’ valuation of $701,480.00 for parcel #RPB0600006003AA owned by Gina Rosengrant. Commissioner Bertling second. Motion passed unanimously.

Commissioners continued on with the hearing to consider the Notice of Appeal for parcel #RP00600006003AA owned by Gina Rosengrant, which is the parcel located outside of city limits. Ms. Kramer said the only change made to the cabin was that it was added for a homesite, which is done for any new residential construction. It was said the cabin has been there for probably three years looking back at the aerials. Ms. Kramer added that Ms. Rosengrant wants to remove the cabin from this property, but this assessment is as of January 1st and the Assessor’s Office can’t remove value until the cabin is removed. The value is $92,870.00 and Ms. Rosengrant feels the property’s value should be $47,580.00.

Commissioners closed the hearing to further testimony.

Commissioner Bertling moved to sustain the Assessor’s valuation for parcel #RP00600006003AA owned by Gina Rosengrant. Commissioner Cossairt second. Motion passed unanimously.

The appeal hearing to consider parcels #RPB0600006003AA and #RP00600006003AA owned by Gina Rosengrant ended at 1:45 p.m.

Commissioner Cossairt moved to recess as the Board of Equalization and reconvene as the Boundary County Board of Commissioners. Commissioner Bertling second. Motion passed unanimously.

Commissioners tended to administrative duties.

2:11 p.m., Matt Hodges with Computer Arts joined the meeting.

Commissioners asked Mr. Hodges about the notification to renew the county’s domain name. Commissioners will renew the domain for the id.org address for another five years.

2:13 p.m., Commissioner Cossairt moved to go into executive session pursuant to Idaho Code 74-206(1)a, to consider hiring a public officer, employee, staff member or individual agent. Commissioner Bertling second. Commissioners voted as follows: Chairman Dinning “aye”, Commissioner Cossairt “aye”, and Commissioner Bertling “aye”. Motion passed unanimously. The executive session ended at 2:36 p.m. No action was taken.

Mr. Hodges left the meeting.

Property owner Terence Putnam joined the meeting at 2:40 p.m.

Commissioner Cossairt moved to recess as the Boundary County Board of Commissioners and reconvene as the Board of Equalization. Commissioner Bertling second. Motion passed unanimously.

2:45 p.m., Commissioners held a Board of Equalization appeal hearing for parcel #RP62N01E117510A owned by Terence Putnam. Present were: Chairman Dan Dinning, Commissioner Wally Cossairt, Commissioner Tim Bertling, Clerk Glenda Poston, Deputy Clerk Michelle Rohrwasser, Assessor David Ryals, Deputy Assessor Olivia Drake, Appraiser Janessa Arceneaux, and Appellant Terence Putnam. The hearing was recorded.

Chairman Dinning reviewed the appeal procedures and administered the oath to those giving testimony. The Assessor’s Office presented one exhibit marked as Assessor's Exhibit #1 (consisting of 6 pages, copied both sides). The appellant did not present any exhibits.

Chairman Dinning asked Mr. Putnam for his opening statement. Mr. Putnam said statistically the value in his house cannot be what it is. Anyone can do statistics. The house itself is on Day Break Road and the problem with this road is that it has no culvert at all except by the highway, which is a higher elevation. Mr. Putnam said the first person who delivered gravel to his house told him to watch the water as more water keeps coming to the lowest spot on Day Break Road and part of it is on his property. The person who built it made it higher. Mr. Putnam said his house was built before Day Break Road was paved, which allowed drainage to happen. Any addition to the house, such as adding a bathroom or a new entry would require extending the house on the side, which is where the ditch is. Mr. Putnam mentioned having to put sandbags in front of the culvert to divert water from coming into his house. Mr. Putnam commented on there being heavy rain and when the snow melts, it just comes down and is only a little way from cresting the road. Mr. Putnam said realtors have looked at the houses on Day Break Road. The house next to him was for sale, but nobody could sell it and it finally had a rent to own offer for $156,000.00, but the people couldn’t make the payments. Instead of filing for bankruptcy, Boundary Abstract put the house up for $170,000.00. A lot of people looked at this other house, but nobody was interested in it. Mr. Putnam said people he knows who were interested in that area have purchased this other house and they’re fixing it up so it might give him a chance to sell his house. Mr. Putnam commented on living in a split-level house and he said he feels he got the house at a good price of $186,600.00, but you can’t enhance the house. The prior owner tried to put in a shower stall and started working on the piping against the basement wall, etc. Mr. Putnam said Randy Wedel stopped by when he first bought the house and explained how he might be able to make improvements, but what was suggested is where the flooding occurs. Mr. Putnam said his house is a crappy house, but it’s a house he can afford.

Commissioner Cossairt asked about the covered carport. Mr. Putnam said the culvert is at the bottom of the last step and the driveway is also higher than the house so everything runs to the house.

Commissioner Bertling commented that the closest house to Mr. Putnam’s house sold at auction for $174,000.00 in year 2021. Chairman Dinning asked if it was a foreclosure auction and Mr. Putnam said yes. Chairman Dinning said what he’s hearing is that it’s suggested the reduction in value has to do with the lot and water issues, it hasn’t been the quality of construction and the adjacency of the house next door. etc. Commissioner Bertling asked Mr. Putnam who the builder of his house was. Mr. Putnam said he didn’t know, but when the builder started building houses, the first structure was a garage or mennonite school, then his house.

Ms. Arceneaux read her testimony into the record as follows: Parcel #RP62N01E117510A is an improved property on .85 acres located at 329 Day Break Road in Bonners Ferry. The current assessed value is $354,100.00, which is broken down as follows: $64,370.00 for land and amenities, $65,590.00 for outbuildings, $220,920.00 for the residential building and $3,220.00 for the attached carport for a total of $354,100.00. Other than the countywide residential improved property increase no specific value changes were made to the Putnam property for year 2022. No attempt was made to contact the Assessor’s Office to discuss Mr. Putnam’s property value.

Chairman Dinning asked for the quality placed on the home and Ms. Arceneaux said home is a fair grade and average condition. Chairman Dinning said so some consideration as to the quality of the home has been given. The cost per square foot was asked about and Ms. Drake calculated that the cost per square foot for Mr. Putnam’s home is $127.00.

Mr. Putnam clarified that he did come in to the Assessor’s Office to talk and he was shown where to get the Notice of Appeal paperwork. Mr. Putnam said the rating of fair does describe his home. The roof was replaced a long time ago and a part of it needs replaced again. Mr. Putnam thanked Commissioners for the opportunity to learn more about Boundary County and the system.

The appeal hearing was closed to further input.

Commissioner Cossairt said in this market this is a fair assessment. The cost is $127.00 per square foot. Commissioner Bertling agreed. Chairman Dinning said the condition of the home has been reflected in the assessment. Things have just increased and it stinks, according to Chairman Dinning.

Commissioner Cossairt moved to sustain the Assessor’s valuation for parcel #RP62N01E117510A owned by Terence Putnam. Commissioner Bertling second. Motion passed unanimously.

The appeal hearing regarding parcel #RP62N01E117510A owned by Terence Putnam ended at 3:07 p.m.

3:15 p.m., Commissioners held a Board of Equalization appeal hearing for parcel #RP60N01W106465A owned by David and Lisa Devereaux. Present were: Chairman Dan Dinning, Commissioner Tim Bertling, Commissioner Wally Cossairt, Clerk Glenda Poston, Deputy Clerk Michelle Rohrwasser, Assessor Dave Ryals, Appraiser MacKenzie Durette, Deputy Assessor Olivia Drake, and Appellants David and Lisa Devereaux. The hearing was recorded.

Chairman Dinning administered the oath to those giving testimony. The Assessor’s Office presented one exhibit marked as Assessor's Exhibit #1 (consisting of 4 pages, copied both sides). The appellant presented one exhibit marked as Appellant’s Exhibit #1 (consisting of 8 pages).

Chairman Dinning stated that value is as of January 1st. Commissioners asked the appellants for an opening statement.

Mr. Devereaux said they’re disputing the valuation and he added that he understands that there is a giant discrepancy. As far as comparables, (comps) he understands that the Meadows at Fall Creek drives up values and he also understands that newcomers are driving up value. Mr. Deveraux said the valuation increase is more than was initially paid for the house. Mr. Devereaux said he’s looked over incremental increases in value and he understands that values increase, but he feels it is wholly out of line. What we’ve done in this year, it’s kind of wholly inappropriate, especially with new construction going in. For houses in 1990’s, even just five years ago, the discrepancy is enormous. Mr. Devereaux said in how we’re evaluating this value against houses that were just built, and he added that comps were submitted. He would like to have reconsideration for where these values came in at. Mr. Devereaux said he and his wife used to live in Colorado when the east and west coast people moved in and pushed the poor people out. Mr. Devereaux commented that values do go up and his value increased more in one year than he paid for their house.

Ms. Devereaux said the condition doesn’t matter, but you can’t compare apples to oranges. There are homes that have been on the market for three months or more that are much newer or if the home is close to the same age as theirs, it’s been updated. Their house is entirely original and there is not a snowball’s chance in hell their house would sell for $800,000.00. The length of time a house is on the market is increasing. Ms. Devereaux said Ms. Durette mentioned that a house just sold for $2,000,000.00, but if it’s in the Meadows at Fall Creek, it’s not comparable and it’s incredibly unfair. Mr. Devereaux informed Commissioners that he and his wife are both on fixed incomes. He explained how they fell in love with the area. There has got to be something Commissioners can do. The example given of a house similar to theirs sold for $2,000,000.00, but not in a million years. Ms. Devereaux reiterated that their house would not sell for $800,000.00. Ms. Devereaux said when listing the outbuildings, she’s not sure what buildings are included, but their buildings are not fully enclosed. The big building has a gravel floor and it looks like it’s been shot at with a shot gun. Mr. Devereaux said he does as much as he can. The siding of their house is deteriorating and he commented about the ability to sell his house and rent until prices come down. Mr. Devereaux added that he can show the county the deterioration if need be. There are just so many things that need to be done and this is not a house that is worth that much. It was said that the legislators set the guidelines and Mr. Devereaux said he knows the taxes can go to the county and does appreciate that. As far as the improvements and where money goes; can he see a breakout of that? Where else does that money go into the county. If everyone just paid these increases, there would be a windfall. Mr. Devereaux asked if it was a drive by valuation because the house looks cute at a distance.

Ms. Durette gave her opening statement as follows: Parcel #RP60N01W106465A is an improved property on five acres located on 3362 McArthur Lake Road in Naples, Idaho. The current assessed value is $795,100.00, which is broken down as follows: $146,610.00 for land and amenities, $54,560.00 for outbuildings and $593,850.00 for the residential building for a total of $795,100.00. Other than the county wide residential improved property increase, no specific value changes were made to the Devereaux property for year 2022. On June 15th 2022, Ms. Devereaux contacted our office and inquired about her value. I returned her call and told her about Tax Commission requirements. The county does take actual sales verifications from a certain amount of time and they average the information to find the median. The State of Idaho requires the county’s values to be within 90% to 110% of market value so all values had to increase to be at 95% of market value. If the county had not increased the value, the State Tax Commission comes in and sets their own rates. Chairman Dinning commented about taking all residential values and finding the median and when there are a lot of high-end values, it will increase the median value. Ms. Durette said when people turn in their sales forms, that is what information is based on. The median is $385,000.00, the grade was a “good” and the square footage is 2,663. The residential value is $593,850.00. It was explained that the succession for quality is listed as cheap, average, fair, good, and excellent. Ms. Durette explained that she was only able to see the property from the road as the property is gated and a sign is posted.

Commissioner Bertling said he feels the value seems a little high and he can see that without a home inspection it would make it tough to evaluate the property from the county road.

Ms. Devereaux discussed comps and said she’s looking at comps and some of these properties come with 20 acres, etc. Chairman Dinning said per Idaho’s rules, this is information as of January 1st so everything prior to January 1st has to be within the 90% and 110% ratio. If the value is declining, we want to look at that. Assessor Ryals said last year’s market sets this year’s values and this year’s market will set next year’s value so we’re not necessarily stuck at this rate. Assessor Ryals said values go up and down and the county follows the market, but it’s a year behind. This year is not done yet so it can’t be considered. When values go up, rates go down. Most properties saw their value double, but the rates won’t double. The county is looking at the property from the road so they can’t determine what’s been done. They can only make a determination based on what they know today. Assessor Ryals said if the property owners allow Ms. Durette to come look at their property, she might be able to make a change and Ms. Durette added that would be the easiest way. Chairman Dinning said Commissioners could continue this hearing. Chairman Dinning commented on the downturn in year 2008 and explained how that wreaked havoc on county budgets. Chairman Dinning discussed the Idaho Legislature as it pertains to property values. We’re going on 14 or 15 years to establish a rolling average basis and he spoke of wanting to take a five-year average. These issues can all be fixed by the legislature and we’re not going to get results fast, but will get there, according to Chairman Dinning.

Commissioners continued the Board of Equalization appeal hearing for parcel ##RP60N01W106465A owned by David and Lisa Devereaux until Monday, July 11, 2022 at 4:00 p.m.

The Board of Equalization appeal hearing for parcel ##RP60N01W106465A owned by David and Lisa Devereaux ended at 3:41 p.m.

3:50 p.m., Commissioners held a Board of Equalization appeal hearing for parcel #RP008250000220A owned by Jonathan and Lani Hanson. Present were: Chairman Dan Dinning, Commissioner Tim Bertling, Commissioner Wally Cossairt, Clerk Glenda Poston, Deputy Clerk Michelle Rohrwasser, Assessor Dave Ryals, Appraiser Melissa Kramer, Deputy Assessor Olivia Drake, and Appellants Jonathan Hanson and Lani Hanson. The hearing was recorded.

Commissioners administered the oath to those giving testimony. The Assessor’s Office presented one exhibit marked as Assessor's Exhibit #1 (consisting of 3 pages, copied both sides). The appellant presented one exhibit marked as Appellant’s Exhibit #1 (consisting of 4 pages).

Mr. Hanson said really the key to their appeal is that they refinanced their home the end of December of year 2021 and he added that some of what he thinks the assessed value for the county is based on a January estimated market value, or sometime between January and now. Assessor Ryals said the date is January 1st based on last year’s market. The date of the refinance being done just before Christmas was discussed as far as playing into the value. Mr. Hanson said he does have proof of the refinance and the bank shows $575,000.00, whereas the County Assessor shows the value of $680,710.00. Mr. Hanson said he’s struggling to see where an 18% increase occurred between December and January. Assessor Ryals said his question would be what type of appraisal was done, such as a traditional fee appraisal or a bank’s typical appraisal for refinances.

Ms. Kramer provided her testimony as follows: Parcel #RP008250000220A is an improved property on 1.5 acres located on 93 Heights Loop in Bonners Ferry. The current assessed value is $680,710.00, which is broken down as follows: $97,140.00 for land and amenities and $583,570.00 for residential building for a total of $680,710.00. Other than the county wide residential improved property increase no specific value changes were made to the Hanson’s property for 2022. No attempt was made to contact our office to discuss the Hanson’s property value. At this time, we would ask the Board of Equalization to sustain the Assessor’s Office valuations. It was said the house is new construction for year 2020. Square footage is 2,056 at a cost of $263.00 per square foot. The grade is good as far as the condition of construction.

Mr. Hanson addressed the statement that no attempt was made to contact the Assessor’s Office. Mr. Hanson said they did contact the Assessor’s Office. Chairman Dinning said once the property owners had received the valuation notice, they could have contacted the Assessor’s Office about it.

Chairman Dinning said Commissioners can continue the hearing to allow for time for the Hansons to obtain their appraisal documents to see if something can be done. The hearing was continued to July 11, 2022, at 4:30 p.m.

The Board of Equalization appeal hearing for parcel #RP008250000220A owned by Jonathan and Lani Hanson ended at 4:00 p.m.

4:15 p.m., Commissioners held the Board of Equalization appeal hearing for parcel #RP60N01W150610A owned by Benjamin and Melinda Offer. Present were: Chairman Dan Dinning, Commissioner Tim Bertling, Commissioner Wally Cossairt, Clerk Glenda Poston, Deputy Clerk Michelle Rohrwasser, Assessor Dave Ryals, Deputy Assessor Olivia Drake, Appraiser MacKenzie Durette and Appellants Benjamin and Melinda Offer. The hearing was recorded.

Commissioners administered the oath to those giving testimony. The Assessor’s Office presented one exhibit marked as Assessor's Exhibit #1 (consisting of 4 pages, copied both sides). The appellants did not present any exhibits.

Chairman Dinning explained the appeal process. Mr. Offer said he’s interested in how the assessment was arrived at. Last year the assessed value was $399,390.00 and this year the value is $702,710.00. No changes have been made to the house and it needs an entire new roof, the siding needs replaced and the driveway has sunk three inches where it comes to the separate three car garage and the garage that goes into the house. Mr. Offer said they’ve been battling this since they’ve lived there. The fence is a cattle fence and not a permanent fixture. Mr. Offer said his only point is that market valuations are fluctuating wildly. Ms. Offer said she did some searches online at Zillow, etc. The market value is between $640,000.00 and $659,000.00 and it’s going down now across the board. Ms. Offer said they purchased their home for $295,000.00 five years ago and they did make some improvements inside as it was in bad shape having been built in 1997. The roof still needs to be replaced as well as the siding and concrete. It’s very difficult to understand last year’s value being $399,390.00 and now it’s $702,710.00 with no major improvements having been made. How can the county justify an increase like that? Ms. Offer said they’re pretty much retired so they don’t have full time employment. If the value has increased that much, their taxes will go up substantially. Mr. Offer is 66 years old and he works part-time so he doesn’t have the opportunity to increase his income. They have sheep and some chickens, but there is nothing else there; no timber to market. They do have a garden. This increase is absurd so it needs an explanation. The Offers questioned if the appraiser had been to their house and Ms. Offer said she’s not aware of anyone being there. Chairman Dinning explained that the Assessor will answer how they arrived at this value based on what the State of Idaho has handed down to the county. The county is limited as to what it can do. Ms. Offer questioned why the state would do this and she commented that the state has a surplus budget. People are coming and buying excessive amounts of property for excessive amounts of money, according to Ms. Offer. Ms. Offer said they may have bought this house five years ago, but they’ve lived in the area for 22 years.

Ms. Drake commented that the Offers had sheep on the property so are they grazing or are they in fences, because there are agricultural exemptions.

Commissioners asked the Assessor’s Office for their testimony. Ms. Durette read from her exhibit as follows: Parcel #RP60N01W150610A is an improved property on seven acres located at 3139 McArthur Lake Road in Naples, Idaho. The current assessed value is $702,710.00, which is broken down as follows: $160,620.00 for land and amenities, $53,130.00 for outbuildings and $488,960.00 for residential for a total of $702,710.00. Other than the countywide residential improved property increase, no specific value changes were made to the Offer property for 2022. No contact was made from the Offers to the Assessor’s Office to discuss their value. If they had actually contacted us, I could have explained the market situation to them and told them that every property in Boundary County received the same increase and that the condition of the house is currently not a factor in the market. I could have also told them about the exemptions that are available to property owners, including the homeowner’s exemption that they do not have and which would help them greatly, and also the agriculture and/or timber exemption. I would have gladly helped them with this. At this time, we would ask the Board of Equalization to sustain the Assessor’s Office values.

The property owner can apply for the circuit breaker exemption, which is based on income. The Offers do not have the homeowner’s exemption and they live there so that would help them greatly. There is also an exemption for grazing. Ms. Offer said she knows that they do not qualify for the circuit breaker and she thought the homeowner’s exemption was only for the first home purchase. They also qualify for agriculture land. The homeowner’s exemption benefit can change value for this year. Chairman Dinning said for all of those exemptions, will or won’t the property owners be eligible? It was said the homeowner’s exemption is a $125,000.00 reduction and they can apply for that now. The agricultural exemption can also be applied for now, but there are qualifiers for that. Ms. Durette explained that Idaho is a market value state so the County Assessor’s Office is required to be within a certain percentage of sales. Then the Assessor’s Office averages that information they have to be within 90% and 110% of those sales within this state. Boundary County was at 90.5% and that is the lowest the county can go without the state coming in. This doesn’t mean that taxes will increase by that same amount. Ms. Offer said she wanted the county to know how the community is feeling. Mr. and Ms. Offer said these are unrealized gains. Ms. Durette said hopefully things can be adjusted with the market coming down. Chairman Dinning said in year 2008 when the crash happened, that wreaked havoc on county budgets. It’s complex as the levy rate had to increase because overall rates dropped. The county can only levy for certain funds to a certain level. The Idaho Association of Counties (IAC) has tried to get the legislature to implement a five-year rolling average, so it would take value from five years ago to eliminate these huge spikes and drops. Agriculture and timber get to use these averages, but the largest category of residential doesn’t get to use those. It’s the legislature that tells the county what to do whether we like it or not, according to Chairman Dinning. It’s up to the legislature to fix this problem and it’s not fair to the taxpayer.

Assessor Ryals said when contacting the legislators ask them to use some of the funds to offset these increases to help the property owners.

The Board of Equalization appeal hearing for parcel #RP60N01W150610A owned by Benjamin and Melinda Offer was continued to July 11, 2022 at 4:45 p.m.

There being no further business, the meetings adjourned at 4:36 p.m.

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DAN R. DINNING, Chairman

ATTEST:

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GLENDA POSTON, Clerk
By: Michelle Rohrwasser, Deputy Clerk