Jerry White is currently the Shoshone County Assessor of Shoshone County, Idaho. He has been serving the county since 2003.
By definition, the Assessor’s duties are to “discover, identify and list” property.
The County Assessor is an elected official who serves as a tax assessor by determining the value of a property within the county’s boundaries for local real estate tax reasons. He or she completes a property search on the property, and the figures that are set are then used to calculate future property taxes.
The assessor then does a parcel search on the property and assigns each property a Parcel Number (APN) which is a distinctive number given to each property in Shoshone County. This number is used to represent the parcel for the County ownership records, to locate the property for assessed value, and to mail and collect tax bills.
The Assessor is also responsible for registering motor and recreational vehicles, and with distributing the licenses and permits related to the vehicles.
Anyone who owns property in Shoshone County receives their annual taxation notices in early June, which then notifies the owner of the current year’s market value for their property. This value is used to decide the amount of property taxes that the owner will owe later in the year.
Property owners should review the assessment notices carefully, and if they have any questions or concerns, they should then contact the Assessor’s Office. Market value reviews are brought to the assessor’s office staff through the fourth Monday in June. The assessment notice provides information about further appeals procedures.
Idaho Code 63-314 requires the assessor’s office to reappraise property on a five-year cycle. This means that each property will be physically reappraised at least once every five years to guarantee that it is still worth what the market value says it’s worth. During the other four years, the law requires that a market adjustment be applied to the property, based on the selling prices of similar properties, to keep the property value in line with market trends.
Anyone in Shoshone county who has questions about their assessment or the appeals process should contact the assessor’s office to go over their appraisal as soon as they receive the assessment notice. If they wait until they receive their tax bills to review their assessments, they may not be granted this opportunity. Idaho law requires that appointments for objections be made on or before the fourth Monday in June.
The overall purpose of the assessor’s office is to elect value on properties, representing the typical sale and/or purchase prices of similar properties. This procedure is known as placing market value on property. All property is assessed as of January 1 each year by using sales or property occurring between January 1 and December 31 of the previous year. If there are no sales are available, the assessor can use sales from other time frames.
The assessor’s office protects values or appraisals by using current sales information of comparable properties This process ensures that the property is valued according to market sales.