County Commissioners 4.14.23

Wednesday, April 19, 2023

The Elmore County Commissioners held a rather short meeting last Friday; most agenda items were discussed in executive session. Near the end of the meeting, though, Mir Shakoori came before the commissioners with County Assessor Josh Dison to discuss tax exemption options.

The Elmore County Commissioners held a rather short meeting last Friday; most agenda items were discussed in executive session. Near the end of the meeting, though, Mir Shakoori came before the commissioners with County Assessor Josh Dison to discuss tax exemption options. The county commissioners had previously awarded Mr. Shakoori with tax exemptions for a portion of a downtown property that he owns and is developing. Formerly the Beall’s building, the property—upon completion—will host the Mountain Home Adult Training Academy. Mr. Shakoori approached the board with concerns about the exemption, he asserted that due to numerous construction delays coupled with an increased cost for building materials, the prior exemption was not applied as intended. He, alongside Mr. Dison, suggested that the proper course of action would be to change the start year on the previous agreement to match the actual date of development. The commissioners, with the exception of Commissioner Rogers who was absent, approved the measure, which applies only to the school portion of the property. Essentially, Mr. Shakoori will still pay tax on the base value of the building, the residential portion of the building, and will still pay land tax. The commissioners originally entered into this agreement because it was determined that the training academy would produce a positive impact on the county. The first two years of exemptions are 100%, and will taper in the years to follow.

Next, the commissioners and Mr. Dison addressed a letter sent to Mr. Dison from the Idaho State Tax Commission that requested Mr. Dison adjust the value of manufactured homes to become compliant with the state’s acceptable range. The current value currently falls below the 90% minimum required by the state for compliance. Essentially, the state is enforcing a tax increase on manufactured homes. The commissioners warned that the request from the state will inevitably harm manufactured homeowners in Elmore County, though Mr. Dison advised that he is legally obligated to make the adjustments requested by the state. Following this, the meeting was adjourned.

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