***Monday, June 30, 2025 at 9:00 a.m., Commissioners met in regular session with Chairman Ben Robertson, Commissioner Tim Bertling, Commissioner Lester Pinkerton, and Deputy Clerk Stephanie Sims.

Commissioners said the Pledge of Allegiance.

Prosecutor Andrakay Pluid and the chair of the Board of Community Guardians Gini Woodward entered the meeting at 9:00 a.m.

Civil Attorney Bill Wilson entered the meeting at 9:01 a.m.

Ms. Pluid stated that they are looking to have the Commissioners adopt the updated bylaws to bring them in line with the state statute and reviewed the minor changes that were made. She said they also need to formally appoint the board members, five of which have expressed an interest to continue. We can then seek people to fill the remaining positions. The five who would like to continue are Gini Woodward, Tamina Boonisar, Dyan Hitch, Corey Richards, and Karen Pedey.

Commissioner Bertling moved to increase the number of Community Guardian board members to a maximum of 11 people. Commissioner Pinkerton second. Motion passed unanimously.

Commissioner Bertling moved to appoint the individuals from the list of names read by Ms. Pluid to the Board of Community Guardians for a four-year term. Commissioner Pinkerton second. Motion passed unanimously.

Greg Lamberty entered the meeting at 9:06 a.m.

Ms. Pluid suggested that a press release be issued to seek interest from the public to fill the remaining positions.

Commissioner Bertling moved to approve and sign the updated bylaws for the Board of Community Guardians. Commissioner Pinkerton second. Motion passed unanimously.

The meeting with Ms. Pluid and Ms. Woodward ended at 9:10 a.m. and they left the meeting. Mr. Wilson also left the meeting.

Personnel Director Pam Barton entered the meeting at 9:30 a.m.

Commissioner Bertling moved to sign the 2024 Property Tax Cancellation on Parcel #RP62N01E127950A in the amount of $12.28 because payment was not late due to postmark. Commissioner Pinkerton second. Motion passed unanimously.

Commissioner Bertling moved to sign the 2024 Property Tax Cancellation on Parcel #RPM06200020120A in the amount of $16.44 because payment was not late due to postmark. Commissioner Pinkerton second. Motion passed unanimously.

Civil Attorney Bill Wilson re-entered the meeting at 9:33 a.m.

Commissioner Bertling moved to sign the FY25 Audit Engagement Letter with Hoover Accounting. Commissioner Pinkerton second. Motion passed unanimously.

Commissioner Bertling moved to go into executive session 74-206(b) to consider the evaluation, dismissal, or disciplining of, or to hear complaints or charges brought against, a public officer, employee, staff member or individual agent, or public-school student. Commissioner Pinkerton second. Commissioners voted as follows: Chairman Robertson “aye”, Commissioner Bertling “aye”, Commissioner Pinkerton “aye”. The executive session ended at 10:50 a.m.

Commissioner Bertling moved to proceed as directed. Commissioner Pinkerton second. Motion passed unanimously.

The meeting with Mr. Wilson and Ms. Barton ended at 10:51 a.m. and they left the meeting.

Commissioners attended to administrative duties until they adjourned for lunch at noon.

Commissioners reconvened for the afternoon session with Chairman Robertson, Commissioner Bertling Commissioner Pinkerton, and Deputy Clerk Stephanie Sims.

At 1:30 p.m. Road & Bridge Superintendent Brad Barton and Assistant Superintendent Adam Ryals entered the meeting to give the Road & Bridge report. Mr. Barton stated that they have been crushing rock, set/pickup traffic counters, and mowing. They have also hauled rock to Meadow Creek, Smith Lake, Rocking Tree, and Lions Den. Dust abatement continues on the smaller roads.

Mr. Ryals asked Commissioners opinion on the purchase of a Starlink system. There are areas in the county that do not have cell service and this would allow them to have continuous communication. They could also use it on location to connect their laptop and work when needed. There would be an initial cost to purchase, plus a monthly fee. They would suggest cancelling the service in the winter months when it was not needed. Commissioner Pinkerton stated that he thought it would help with communication. Commissioners agreed to proceed.

Commissioner Bertling moved to go into executive session 74-206(c) to acquire an interest in real property which is not owned by a public agency. Commissioner Pinkerton second. Commissioners voted as follows: Chairman Robertson “aye”, Commissioner Bertling “aye”, Commissioner Pinkerton “aye”. The executive session ended at 2:35 p.m. No action was taken.

Mr. Barton and Mr. Ryals left the meeting at 2:36 p.m.

Personnel Director Pam Barton entered the meeting at 2:40 p.m.

Commissioner Bertling moved to go into executive session 74-206(b) to consider the evaluation, dismissal, or disciplining of, or to hear complaints or charges brought against, a public officer, employee, staff member or individual agent, or public-school student. Commissioner Pinkerton second. Commissioners voted as follows: Chairman Robertson “aye”, Commissioner Bertling “aye”, Commissioner Pinkerton “aye”. The executive session ended at 2:50 p.m. No action was taken.

The meeting with Ms. Barton ended at 2:52 p.m. and she left the meeting.

Commissioners attended to administrative duties until they adjourned at 4:57 p.m.

Tuesday, July 1, 2025 at 9:00 a.m., Commissioners met in regular session with Chairman Ben Robertson, Commissioner Tim Bertling, Commissioner Lester Pinkerton, and Deputy Clerk Stephanie Sims.

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

At 9:00 a.m. Commissioners held an appeal hearing on parcel #RP61N01E290312A owned by Don Jordan & Kathy Konek. Those present were: Chairman Robertson, Commissioner Bertling, Commissioner Pinkerton, Deputy Clerk Stephanie Sims, Kathy Konek, Don Jordan, Appraiser Mackenzie Stueve, Melissa Kramer, Janessa Arceneaux, Assessor Olivia Drake, and Adrienne Norris. The hearing was recorded.

The Assessor’s Office presented one exhibit marked “Assessor’s Exhibit #1” consisting of 5 pages and Mr. Jordan & Ms. Konak presented two exhibits marked “Appellant’s Exhibit #1” consisting of 2 pages and “Appellant’s Exhibit #2” consisting of 9 pages.

Chairman Robertson administered the oath to those giving testimony then asked Mr. Jordan and Ms. Konek for their testimony.

Mr. Jordan stated that he appreciated everything that the Commissioners do and stated that they are serving the county well. He felt they had a lot of emphasis on economic development and was concerned that they are not taking into account of how the businesses effect the value of the homes around them. The particular business and CUP he was referring to was Panhandle Door. He felt the presence of the business effects his value more than the appraisal signifies. Some of the issues will be resolved when they have their own access, but it is still an industrial business near my property. They also have property to expand so we should address the issue now rather than later. He felt the effect on the neighborhood will continue to increase over time as that happens. Mr. Jordan stated that he felt it had a $100,000 reduction in marketability at this time and that was money they would never be able to recover.

Ms. Konek stated that the Assessor’s office told her that they have no regulations to apply on how a business effects your property value. She felt that we need to figure out how to address this because it does effect us and always will. We will never be able to recover that money. She felt they needed to start the process to address this for themselves and anyone else in that situation.

Commissioner Bertling asked where the house was located on Pothole Rd. Ms. Konek stated that we own the road and are the second house in.

Chairman Robertson then asked for testimony from the Assessor’s office. Appraiser Ms. Sueve read the information from their exhibit.

Ms. Drake added that we do factor in the business, but we don’t have any evidence of how that effects value.

Chairman Robertson asked for closing statements. Ms. Konek stated that we provided you with comparisons from a local real estate agent. However, the listings don’t have a business sitting in their backyard.

Chairman Robertson called for deliberation.

Commissioner Pinkerton stated that the issue is with the current P&Z regulations and what we have to look at is what we have right now, not what the business could be down the road.

Chairman Robertson stated that the burden of proof is on the property owner to prove that it has been effected.

Commissioner Bertling stated that they have not proved that. The listings provided are different locations and age.

Commissioner Bertling moved to uphold the assessed value of parcel #RP61N01E290312A. Commissioner Pinkerton second. Motion passed unanimously.

The hearing ended at 9:17 a.m.

At 9:30 a.m. Commissioners held an appeal hearing on parcel #RPB0820001006E for Providence Bible Presbyterian Church. Those present were: Chairman Robertson, Commissioner Bertling, Commissioner Pinkerton, Deputy Clerk Stephanie Sims, Appraiser Melissa Kramer, Mackenzie Stueve, Janessa Arceneaux, Assessor Olivia Drake, Adrienne Norris, Attorney Thomas Bushnell, Stu Willis, Andrew O’Neel, and Karen Pine. The hearing was recorded.

The Assessor’s Office presented one exhibit marked “Assessor’s Exhibit #1” consisting of 3 pages. The appellant presented nine exhibits marked “Appellant’s Exhibit #1” consisting of 13 pages, “Appellant’s Exhibit #2” consisting of 1 page, “Appellant’s Exhibit #3” consisting of 1 page, “Appellant’s Exhibit #4” consisting of 6 pages, “Appellant’s Exhibit #5” consisting of 4 pages, “Appellant’s Exhibit #6” consisting of 1 page, “Appellant’s Exhibit #7” consisting of 1 page, “Appellant’s Exhibit #8” consisting of 1 page, and “Appellant’s Exhibit #9” consisting of 7 pages.

Chairman Robertson administered the oath to those giving testimony then asked Mr. Bushnell for his testimony.

Chairman Robertson stated that before we start this proceeding, I believe we made a mistake on this one.

Commissioner Bertling moved to approve the Property Tax Exemption on parcel #RPB0820001006E. Commissioner Pinkerton second. Motion passed unanimously.

The hearing ended at 9:33 a.m.

At 10:00 a.m. Commissioners held an appeal hearing on parcel #RPB0700001007DA for Mark & Loralee Carey. Those present were: Chairman Robertson, Commissioner Bertling, Commissioner Pinkerton, Deputy Clerk Stephanie Sims, Adrienne Norris, Assessor Olivia Drake, Appraiser McKenzie Stueve, Mark Carey, Melissa Kramer, Janessa Arceneaux and Randy Morris. The hearing was recorded.

The Assessor’s Office presented one exhibit marked “Assessor’s Exhibit #1” consisting of 6 pages. The appellant presented one exhibit marked “Appellant’s Exhibit #1” consisting of 7 pages.

Chairman Robertson administered the oath to those giving testimony then asked Mr. Carey for his testimony.

Mr. Carey stated that assessing these properties is not easy and my main objective is to not only get my taxes lower, but bring attention to the Commissioners and city that we have to do something about these properties that are a blight to our community. Mr. Carey then went through the properties in his exhibit and stated that these homes are old, with junk and garbage around them and that effects his property value. He also stated that his property is in the direct flight pattern for Life Flight and that also has a negative effect.

Mr. Carey also stated that I know they are doing the best they can, but we are getting killed by what the city is doing charging $100 for water. He felt these were the things that were hurting our communities and values. There has also been the increase in construction costs to consider. We as landowners can’t take these numbers. He was also disappointed that the city abandoned the Pine Street access before he bought the property so he can no longer divide it to sell a piece off. He felt his property was similar in value to the property on Cedar Street within his exhibit.

Chairman Robertson asked for testimony from the Assessor’s Office. Appraiser Ms. Stueve read the information from their exhibit.

Chairman Robertson asked how the size of a lot is accessed and Ms. Stueve explained the process. Assessor Ms. Drake added that adjustments can be made such as a commercial lot next to a highway has a plus or a negative would be applied for topography or access issues.

Mr. Carey stated that he is actually in the real estate market so he knows the impact these singlewides have on the homes around it. The impact is tremendous. The helicopter also has a negative impact. Mr. Carey then named various properties and asked why they were different from his. Ms. Stueve answered they are different because of their location and size of the lot and home.

Mr. Carey asked if they knew when any of the homes were built. Ms. Stueve answered no.

Mr. Carey then stated so you are not aware of the different areas and age of homes. Ms. Stueve stated that older homes do get a natural depreciation.

Mr. Carey then stated my question is that you are not aware of the homes surrounding my location. Ms. Drake answered those are not direct comparatives. They are a different size and square footage.

Mr. Carey said his particular home is dramatically effected by the blight and helicopter. Yes, it is rented, but it effects how much it can be rented for. He felt it should be accessed at a lower amount.

Commissioner Bertling asked how often the helicopters fly into the hospital. Mr. Carey answered pretty often.

Commissioner Bertling stated that it isn’t every day and sometimes they land at the airport instead due to weather. Mr. Carey stated that he was aware of that but it effects me.
Ms. Drake stated that she is hearing a lot of issues with the neighbors or the city. I am not sure how much of this has to do with assessment. Ms. Drake stated we are happy to look at any actual documentation as to the effected value of these properties.

Chairman Robertson called for deliberation. He stated that Mr. Carey wanted to compare his property to the home on Cedar Street which has less square footage. The rate for that property is actually higher per square foot. If he wants to equalize anything it looks like it is too low.

Commissioner Pinkerton stated that he sympathized with the area and helicopters. However, we have to have definable quantifiable documentation. We don’t have that here.

Chairman Robertson stated how do you define if the helicopter is worse than living by the highway or worse than living by the railroad tracks.

Mr. Carey stated it is worse. Commissioner Pinkerton stated he would disagree given his personal situation.

Mr. Carey asked how do they assess on land you can’t use.

Chairman Robertson stated we can only look at what is in front of us today and it does not work in your favor.

Commissioner Bertling moved to uphold the accessed value on parcel #RPB0700001007DA. Commissioner Pinkerton second. Motion passed unanimously.

The hearing ended at 10:28 a.m.

At 10:30 a.m. Commissioners held an appeal hearing on parcel #RPB0080005003AA for Rale Holdings LLC. Those present were: Chairman Robertson, Commissioner Bertling, Commissioner Pinkerton, Deputy Clerk Stephanie Sims, Appraiser Melissa Kramer, Mackenzie Stueve, Eric Pipitone, Janessa Arceneaux, Randy Morris, Adrienne Norris and Assessor Olivia Drake. The hearing was recorded.

The Assessor’s Office presented one exhibit marked “Assessor’s Exhibit #1” with 5 pages. The appellant presented one exhibit marked “Appellant’s Exhibit #1” with 22 pages.

Chairman Robertson administered the oath to those giving testimony then asked Mr. Pipetone for his testimony.

Mr. Pipitone stated that the building is in significant disrepair and referred to the photos provided in his exhibit. He said he attempted to get an appraisal prior to the hearing but they did not get it done in time. The building in its current state is not insurable, and not financeable. There are significant repairs that need to be made to the building before the roof can be replaced and the mason is not willing to give him a bid because of the significant repair. He has tried to sell the building in a variety of ways. Most recently he put it up for auction with a starting bid of $75,000 and did not receive any bids.

He purchased the property at a foreclosure auction for $310,000 and was not allowed to see it ahead of time so he was not aware of the condition. There are no utilities on the second and third floors. The estimates included are just to get the building secure. It would still need utilities, drywall and finish work. The Assessor’s office has been great to work with, but he does not see any possible way the building is worth the assessed value.

Ms. Drake asked if the minimum of $165,000 was to get it to something that was usable. Mr. Pipitone stated that to get it usable it was a minimum of $372,000.

Ms. Drake asked what the $165,000 figure was for. Mr. Pipitone stated that was the conservative figure to get the building structurally sound.

Chairman Robertson asked for testimony from the Assessor’s Office. Appraiser Ms. Kramer read the information from their exhibit.

Chairman Robertson confirmed that the assessment had no value for both the basement and third floor. Ms. Kramer confirmed that was correct.

Chairman Robertson asked if the second floor that was rated as storage had a lower valuation. Ms. Kramer confirmed that was also correct.

Chairman Robertson also confirmed that the main floor was the only floor that has full value. Ms. Kramer confirmed that was correct.

Chairman Robertson confirmed that the land is just like any other city lot. Ms. Kramer confirmed that was also correct.

Mr. Pipitone stated that according to the appraiser, a building with significant depreciation devalues the land. Ms. Drake stated that we don’t do that unless it is something like a superfund site.

Chairman Robertson called for closing statements. Mr. Pipitone stated that the land is very much devalued because of the condition of the building. He stated that he has looked at deconstructing it but it is bolted to the adjacent building so that is also not an option. He also stated that there are two tenants. One is a realtor that uses the window for advertising. The other tenant is paying $600/month for 3,000 square feet and they really should not be there because the building is not insurable. There are a lot of issues on the first floor, but he is not willing to address them because he doesn’t want to put any more money into the building at this time.

Ms. Drake stated it is difficult to value the building when there are no comparisons. It would be nice to see what the value would be when the improvements were done and then subtract the improvements.

Commissioner Bertling stated that it looked like the building should be condemned.

Chairman Robertson asked Ms. Kramer if she went inside the building. Ms. Kramer responded yes, that she went up to the second floor.

Chairman Robertson asked her if the photos are reflective of what she saw. Ms. Kramer responded yes, some of them. She did not go up to the third floor or the roof.

Commissioner Pinkerton stated that it looked terrible, but it sounds like they are acting within the guidelines they have.
Commissioner Bertling stated that he has never seen anything like this.

Chairman Robertson asked again if they are assessed on only the first and second floor and asked about the photos. Mr. Pipitone went through the photos to show which were for the second and third floors.

Chairman Robertson asked how much of the assessed value was the second-floor storage. Ms. Drake was not sure, she would have to resketch it and break down the figure.

Chairman Robertson asked if it would be significantly less. Ms. Kramer said she could not say for sure without looking at the sketch, removing that floor and have the system re-evaluate it.

Chairman Robertson stated that is how he sees it. The basement and third floor have no value. The first floor is rented, whether it should be or not is beside the point. So it is the second floor that is in question.

Commissioner Bertling stated that he would agree it should be less. Chairman Robertson stated how do we get to less.

Ms. Drake stated that we may need to reschedule the hearing to give us time to get those figures for you.

Commissioners agreed to continue the hearing when they can get more information.

Ms. Drake stated that there are several multi-story buildings in the downtown area that have similar decay. Commissioner Bertling doubted that they were in this poor of condition and that it is up to them to come in. This building has significant decay.

The hearing was set to continue at 2:30 p.m. on Monday, July 7th.

The hearing ended at 10:26 a.m.

At 11:00 a.m. Ms. Drake presented a document for Commissioners to review for Board of Equalization adjustments to the 2025 assessment roll. Present were: Chairman Robertson, Commissioner Bertling, Commissioner Pinkerton, Deputy Clerk Stephanie Sims, Assessor Olivia Drake, Adrienne Norris, Randy Morris, Janessa Arceneaux, Mackenzie Steuve, and Melissa Kramer.

Assessor Drake requested adjustments be made under Idaho Code Title 63, Chapter 5. Parcel #RP62N01W016010A was destroyed by fire on May 20th. Ms. Drake stated that she had pro-rated 139/365 days of the assessed value from $348,490 to a new total of $269,430 with no homeowner’s exemption applied.

The following properties have been approved by the Assessor’s Office but they were unable to mail notices due to deadline requirements. Parcel #RPM09500000020A has been reduced from $794,680 to $663,980 with $538,980 net after homeowner’s exemption was applied. Parcel #RP65N02E229010A has been reduced from $337,080 to $314,790 with $209,530 net after homeowner’s exemption was applied. Parcel #RP63N01E220613A has been reduced from $625,190 to $620,870 with $495,870 net after homeowner’s exemption was applied and line adjustment according to deed work. Parcel #RP63N01E220614A was increased from $1,400 to $5,730 with line adjustment according to deed work.

Homeowner’s Exemption applications that were received after the appeal deadline, but before the close of the Board of Equalization are to be added to the following parcels: RP61N01W348090A, RP62N01E356450A, and RP63N01E227210A (34%).

Commissioner Bertling moved to approve the recommended changes to the 2025 assessment roll from the Assessor. Commissioner Pinkerton second. Motion passed unanimously.

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

Ms. Drake, Ms. Stueve, Ms. Arceneaux, and Ms. Kramer left the meeting at 11:06 a.m.

Mr. Morris stated that he was there to discuss camping that is no longer allowed at boat launches. His family has camped at the boat launch every summer and they are disappointed to see they can no longer do that.

Ms. Norris left the meeting at 11:10 a.m.

Chairman Robertson stated that the abuse started during COVID. People would camp for 48 hours and then they would move briefly and come back to start the clock over. They are also clogging up the area that is supposed to be for launching boats.

Mr. Morris asked if there was a happy medium. Commissioners stated not at this time. This is the result of abuse and a petition that came from residents.

Mr. Morris left the meeting at 11:17 a.m.

There being no further business the meeting adjourned at 11:43 a.m.

s/________________________________
BEN ROBERTSON, Chairman

s/________________________________
TIM BERTLING, Acting Chairman

ATTEST:

s/_______________________________
GLENDA POSTON, Clerk
By: Stephanie Sims, Deputy Clerk