Property Tax Resources

40 minutes reading time (7952 words)

Idaho Property Tax Updates

Updated september 2019

A Battle of the Experts in Idaho

The Supreme Court recently decided a property tax case involving the value of a food processing facility: SSI Food Services, Inc. v. Stender. The case presented “a battle of the experts” with a range of values. Selecting a value between the two originally presented, the Board of Tax Appeals cut the value by approximately half. On appeal, Canyon County produced a new rebuttal expert with a value just under the original assessed value. The district court adopted that value based in part on the cost approach. It found further support in the value assessed when the taxpayer purchased the property in 2013 plus subsequent investments. The taxpayer appealed based in part on a lack of evidence of the amounts it invested in the facility. But the Supreme Court faulted the taxpayer for failing to rebut the County’s evidence on that issue at the trial and affirmed the district court’s decision.
Michelle DeLappe and Norm Bruns
Foster Garvey
American Property Tax Counsel (APTC)


Georgia Property Tax Updates
Illinois Property Tax Updates

American Property Tax Counsel

Recent Published Property Tax Articles

Achieving Fair Taxation Of Big Box Retrofits

Issues to address to ensure a big box retrofit doesn't sustain an excessive tax assessment.

As more and more large retail spaces return to the market for sale or lease, creative investors are looking for ways to breathe new life into the big box. These retrofits saddle local tax appraisal districts...

Read more

Beware of New Property Tax Legislation

​Many states are attempting to change established law, causing commercial property taxes to skyrocket.

No one wants to be blindsided with additional tax liability. This is why many businesses belong to industry groups that closely monitor liability for income taxes. Unfortunately, these same companies rarely stay on top of legislation that...

Read more

How to Reduce Multifamily Property Taxes

Take advantage of the following opportunities for tax savings in the booming multifamily market.

With healthy multifamily market fundamentals and increasing demand from investors, apartment property values are on the rise. For owners concerned about property tax liability, however, there are still opportunities to mitigate assessments and ensure multifamily assets are...

Read more

Member Spotlight


Forgot your password? / Forgot your username?