County board packet explains how Pushaw land value hit $568,067

Ahead of the Sept. 8 meeting, the Pushaw valuation appeal packet lays out the Assessor’s method for setting the property’s land value at $568,067, relying on a ratio study and pulling comparable sales from a different Land Economic Area to meet state sample-size rules.

Teton County’s Board of Equalization is set to review the written order in the Pushaw property tax appeal, and the packet shows how the County Assessor arrived at a $568,067 land value for 65 Perimeter Drive in Alta. The Assessor used a comparable-sales approach and a “ratio study,” then treated the property as part of Land Economic Area (LEA) 503 for location while also pulling sales from LEA 501 to satisfy state Department of Revenue minimum-sample rules. Pushaw appeal packet

If you own in a small neighborhood with few recent arm’s-length sales, this is the kind of technical step that can drive your land number. The packet says LEA 503 only had two reliable sales in 2024 and 2025, short of the five-sale minimum, so the Assessor added four “reliable arms-length samples” from LEA 501. That is worth watching because it effectively widens the market evidence used to set land values, and it can cut both ways depending on how closely the neighboring LEA tracks your micro-market. Pushaw appeal packet

Source Documents

DateTitleType
September 8, 2026Board of Assessment Appeals Pushaw Appeal Resolution Packetpacket