Baker County, Baker City and the Baker School District will each receive an influx of property tax revenue soon as part of an estimated $2.4 million distribution following the settlement of a four-year appeal from Idaho Power Company, the county’s largest taxpayer.

Although Traci Robinson, the county’s treasurer and tax collector, is still working on the paperwork, county assessor Kerry Savage said the three largest property tax recipients — Baker County, Baker City and the Baker School District — will receive among them more than $1.4 million.

Precise figures aren’t available, both Savage and Robinson said.

But Savage said a rough estimate is that the county will get about 25% of the total, the Baker School District about 22% and Baker City about 15%.

That translates to about $600,000 for the county, $528,000 for the school district and $360,000 for the city.

Robinson said on Thursday, March 6, that she hopes to distribute the money within the next two weeks or so.

Savage told county commissioners about the appeal settlement during their meeting Wednesday.

Commissioner Michelle Kaseberg, who is also the county’s budget officer, said the infusion of property tax revenue is a significant benefit as county officials have recently started working on the county’s budget for the fiscal year that starts July 1.

Kaseberg said it’s uncertain which departments or projects the county might use the Idaho Power payment for. She said she hopes the county can put some of the money into its contingency fund.

The Idaho Power appeal, which dates to 2021, is by far the largest of the three such appeals in the county.

Idaho Power, along with Pacificorp and Charter Communications, contend that the Oregon Department of Revenue exaggerated the assessed value of their properties in Oregon, including in Baker County.

That value is the basis for the companies’ property tax bills.

The Baker County Assessor’s Office sets values for most properties, such as homes and businesses.

But for several large companies that own property in multiple counties, such as utilities, appraisers from the Oregon Department of Revenue, not the county, set the assessed value on which the companies’ property tax bills are based, Savage said.

Although the companies have continued to pay property taxes based on the state’s valuation, Baker County is keeping some of that money in separate accounts, rather than distributing it to the county, cities, schools and other taxing districts, in case the companies win their appeals in Oregon Tax Court, Savage said.

In that case, the county would have to refund the money to the companies.

By diverting some of the tax dollars to a potential refund account, as allowed under Oregon law, the county doesn’t have to pay interest if the companies win and the county is ordered to refund the money, he said.

In Idaho Power’s case, the company agreed to a settlement with the state, Savage said.

Of the approximately $3.6 million in Idaho Power tax payments the county has kept in a refund account over the past four years, the company will get about $1.2 million.

But the larger share, about $2.4 million, will be distributed to the county’s more than 30 taxing districts.

(The Pacificorp and Charter Communications appeals involve smaller amounts of money because their assessed values are much lower than Idaho Power’s. Savage said the county has diverted about $400,000 into potential refund accounts for those two companies’ appeals, which have not been settled.)

In addition to relatively large districts such as the county, Baker City and the Baker School District, other recipients include other school districts (Pine Eagle, Huntington and Burnt River), special districts such as the library, and others such as noxious weed and mosquito control.

Combined, those districts will receive about $912,000.

Savage emphasized that the taxing districts’ payments are not bonus revenue. Rather, the districts will be getting, in one sum, much of the tax revenue they would have received, over the past four years, had Idaho Power not appealed.

Idaho Power has been the biggest property taxpayer in Baker County for six straight years.

The Boise company’s tax bill for 2024-25 was $2,200,699. The assessed value of its property within Baker County, which includes dams and power lines, was more than $212 million, according to state appraisers.

That appraisal pegged the company’s holdings in Oregon at $579 million. The company in its appeal claimed the value was no more than $323 million.