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[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.16″ custom_padding=”0px||0px|” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.21.0″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”]<\/p>\n
Discussing your Assessed Value with the Assessor<\/span> Property Assessment Appeal Process<\/strong><\/span> Understanding your Assessed Value<\/strong><\/span> Filing the Appeal<\/strong><\/span> Appeal Forms<\/strong><\/span> Presenting your Appeal to the BOE<\/strong><\/span> NOTE<\/strong><\/span>:\u00a0 A copy of your Assessment Notice must accompany your appeal\u00a0 No late appeal forms will be accepted.\u00a0 For questions regarding property\u00a0valuation appeals in Shoshone County, please contact the Assessor’s office at (208) 752-1202.\u00a0 \u00a0\u00a0<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.16″ custom_padding=”0px||0px|” global_colors_info=”{}”][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.4.4″ background_color=”#e78e27″ custom_margin=”9px|||||” custom_padding=”0||4px||false|false” global_module=”1824″ global_colors_info=”{}”][et_pb_row disabled_on=”on|on|on” _builder_version=”4.16″ min_height=”2px” custom_margin=”-17px|auto||auto||” custom_padding=”||0px|||” disabled=”on” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”Georgia||||||||” text_text_color=”#ffffff” text_font_size=”36px” header_font=”||||||||” custom_margin=”|-172px||-170px||” custom_padding=”3px|||0px||” inline_fonts=”Alegreya SC” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_accordion _builder_version=”4.16″ hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][et_pb_accordion_item title=”How to file a Property Value Appeal” open=”on” _builder_version=”4.16″ global_colors_info=”{}”]<\/p>\n STEP ONE<\/strong>:\u00a0 Speak to the County Assessor. STEP TWO<\/strong>: Submit appeal package on or before June 27, 2022 at 5:00 p.m. STEP THREE:\u00a0<\/strong>The Appeal Hearing. Choose what kind of hearing you would like: <\/p>\n <\/p>\n [\/et_pb_accordion_item][et_pb_accordion_item title=”Hearing Rules & Procedures” _builder_version=”4.16″ global_colors_info=”{}” open=”off”]<\/p>\n Purpose of the Board of Equalization<\/strong><\/p>\n The Board of County Commissioners serve as a County Board of Equalization and is charged with the responsibility of equalizing value.\u00a0 The Board is to determine if the market value placed on your property is fair and accurate – not whether the tax is too high or if you can afford to pay the full amount on your property tax statement.<\/p>\n The Board has until the 2nd Monday in July to complete decisions on equalizing assessments.<\/p>\n If you do not agree with the BOE’s decision, you can appeal to the State Board of Tax Appeals.\u00a0 Forms are available at the office of the Board of Commissioners and must be filed within thirty (30) days of your written decision notification.<\/p>\n BOE Hearing<\/strong><\/p>\n This is a quasi-judicial hearing and will be recorded as required by law.\u00a0 You will be sworn in to present testimony.<\/p>\n The Chair of the BOE will open the hearing with instructions and preliminary comments.<\/p>\n The property owner (Appellant) will present first.\u00a0 You will be allotted approximately ten (10) minutes to present your factual data on comparable sales, demonstrating why you believe your property is assessed above market value.\u00a0 The property owner has the burden of proof in seeking affirmative relief to establish that the determination of the Assessor is erroneous.<\/p>\n The Assessor’s office then presents their case with the same allotted time.<\/p>\n Each party will then be offered the opportunity for a closing statement.<\/p>\n The Board will close the public part of the hearing and the Chairman will open the hearing for Board discussion.\u00a0 The Board will make a motion\/decision and the hearing will be over.<\/p>\n Rules of the Hearing<\/strong>\u00a0<\/p>\n It is important that the hearing be formal and that all individuals conduct themselves professionally.<\/p>\n No interruptions will be allowed.\u00a0 Parties are only allowed to speak when the Chair of the BOE indicates that it is their allotted time for presentation, questions or closing statements.<\/p>\n Exhibits should be copied and distributed in advance of the meeting.<\/p>\n <\/p>\n <\/p>\n <\/p>\n [\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ background_color=”#824e4e” custom_padding=”0px||0px|” global_colors_info=”{}”][et_pb_row admin_label=”row” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” custom_padding=”0px||0px|” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text 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url_new_window=”In The New Tab” admin_label=”2022 BOE Appeal Form” _builder_version=”4.20.4″ global_colors_info=”{}”][\/et_pb_file][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" Board of Equalization – Property Valuation Discussing your Assessed Value with the AssessorIn all cases, we encourage you to consult with the County Assessor who values your property.\u00a0 You may find that your concern can be addressed and no more time or effort on your part will be needed.\u00a0 Before submitting a property\u00a0valuation appeal, please 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<\/strong>In all cases, we encourage you to consult with the County Assessor who values your property.\u00a0 You may find that your concern can be addressed and no more time or effort on your part will be needed.\u00a0 Before submitting a property\u00a0valuation appeal, please attempt to settle the dispute by calling the Assessor’s Office at (208) 752-1202.\u00a0 If you are still unable to reach an agreement, it is your right to file an appeal with the Shoshone County Board of Equalization (BOE).<\/span><\/p>\n
The role of the BOE is restricted to assuring that the assessed market value found by the Assessor is in accordance with the provisions of Idaho Code 63-502.\u00a0 Because of this, they determine if the market value<\/span> placed on your property is fair and accurate.<\/p>\n
The Assessor is required by state law to place current market value<\/span> on all taxable property each year.\u00a0 This value is determined by an appraisal process, which includes analyzing constructions costs, reviewing recent sales data, and may require a personal visit to the property.\u00a0 These values are based on sales concluded prior to January 1 of the current year.\u00a0\u00a0<\/p>\n
Board of Equalization appeals can only be based on factual data regarding comparable sales of differences individual properties from comparable sales.\u00a0 Appeals cannot be based on dissatisfaction with the current law or how much of an increase has taken place since the last time your property was assessed.\u00a0 Board of Equalization appeal cannot be made on the basis of how the valuations might affect future property taxes.<\/p>\n
A copy of your Assessment Notice must accompany your application<\/strong>.\u00a0 Return the completed appeal form (one form per parcel) along with four (4) copies (5 total sets) to the Shoshone County Commissioner’s office, 700 Bank Street, Suite 120, Wallace, ID 83873.\u00a0 Completed forms must be filed on or before the 4th Monday of June at 5:00 p.m. (Idaho Code 63-501A).\u00a0 We encourage you to file your appeal form as soon as you determine you wish to appeal as opposed to waiting until the last day to file.\u00a0 No late valuation appeal forms will be accepted.\u00a0<\/strong><\/p>\n
All 2022 appeal hearings will be held between Tuesday, June 27 and Monday, July 10, 2023 (pursuant to Idaho Code).\u00a0 For an oral hearing, you will receive a meeting confirmation via email, if you provided us with an email address.\u00a0 Otherwise, a notice will be mailed to the mailing address you provided on your appeal application.\u00a0 Our office cannot be held responsible for lost or misdirected mail.\u00a0 For a written hearing, your appeal will be considered no later than the second Monday in July pursuant to Idaho Code 65-501.\u00a0 You will be notified of the Board’s decision by mail.<\/strong><\/p>\nAppointments are highly encouraged.\u00a0\u00a0<\/strong><\/span><\/span><\/h2>\n
As a time-saving measure, most questions and application<\/span>\u00a0materials can be submitted electronically. Please have\u00a0<\/span>specific property information ready when you call.\u00a0<\/span><\/h2>\n
<\/span><\/h2>\n
If you have questions about how your property was assessed or disagree with the assessed value, the first step is to contact the Assessor’s Office at (208) 752.1202.<\/p>\n
Pursuant to Idaho Code 63-501, this form must be completed in its entirety and received in the Shoshone County Commissioner’s Office no later than 5:00 p.m. on June 24th.\u00a0 Provide one (1) original packet along with four (4) copies – total of five (5) sets.<\/strong><\/p>\n
Date and time of hearing will be assigned by Board of Equalization staff.\u00a0 Due to time constraints imposed by Idaho Code, your appeal date and time are not subject to choice or change.<\/p>\n
Written Hearing – if you cannot appear in person and want the BOE to consider your appeal based on the documents that you attach to you application.\u00a0\u00a0
Oral Hearing – if you want to attend your property value hearing and testify.<\/p>\nDocuments & Forms<\/h1>\n