The county Board of Equalization voted to apply a 25% location obsolescence to the buildings on a protested parcel located near livestock pens, lowering the assessed building value to $260,006.48 and setting the combined land-and-building valuation at $355,868. The board considered testimony and assessor recommendations during a review of property tax protests.

Board members and assessor staff discussed the parcel’s marketability and the effect of nearby agricultural infrastructure on property values. The assessor recommended applying a location-based obsolescence to the buildings while keeping the land value unchanged; the motion to apply 25% obsolescence was seconded and approved by roll call.

The nut graf: the change matters because it directly alters the taxable value on the parcel and provides an example of how the board is handling protests from properties that assessors and owners say are negatively affected by neighboring agricultural uses.

Board discussion and supporting details: assessor staff explained that the parcel’s improvements had been valued as if in a typical residential setting, but nearby livestock pens and related uses reduce desirability and market comparables. After debate, a motion was made to apply a 25% obsolescence to the assessor’s building value, leaving the land value unchanged. The assessor’s calculation, presented by staff, reduced the buildings to $260,006.48; the land remained at $95,220, giving a new total of $355,868.

One board member noted a statutory distinction between equalization duties and setting values, saying the board’s role is to equalize rather than to set market values; that member said they were reluctant to change values but acknowledged the comparables and location concerns. Another board member argued the obsolescence was justified by local sales and condition comparisons presented to the board.

Actions and outcome: the board approved the assessor’s modified valuation with the 25% obsolescence applied to the buildings. Staff was directed to record the revised assessment. No additional remedies or referrals were listed on the record.

Ending: The approved adjustment will be reflected in the assessor’s records for the parcel; the property owner’s requested alternate building values and arguments were considered in the board’s deliberation but the record shows the board settled on the 25% obsolescence recommendation.