Incumbent Jefferson County Assessor facing Republican challenger in upcoming primary
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RIGBY — Incumbent Republican Jefferson County Assessor Jessica Roach, who was first elected in 2019, is seeking reelection. Her challenger in the primary is Lacey Smuin.
EastIdahoNews.com sent the same eight questions to each candidate. Their unedited responses, included below, were required to be 250 words or fewer.
The candidate who wins the primary will be on the general election ballot on Nov. 3. The primary election will be held on May 19.
Tell us about yourself — include information about your family, career, education, volunteer work, and any prior experience in public office.
Roach: I am a fourth-generation Idahoan who has called Southeast Idaho home since birth. I grew up in the small town of Arco, where I learned the value of hard work and community service from an early age. I have called Jefferson County home for the past 16 years, after meeting my husband, Joe. Prior to joining the Jefferson County Assessor’s Office in 2014, I worked two years for a private residential home inspector. Upon joining the assessor’s office, I received my state certification as a property tax appraiser. In 2019, I was elected Jefferson County Assessor. Throughout my tenure, I have maintained my appraisal certification. With over 500 hours of continued education, I have completed several mass appraisal courses through the Idaho State Tax Commission and the International Association of Assessing Officers (IAAO). In 2023, I was elected to serve on the Idaho Association of County Assessors (IACA) Executive Board, where I have served as historian, treasurer, and currently serve as secretary. I also chair the IACA Agriculture Committee and serve on the Software/Technology and Real Property/Exemptions Committees, as well as the Idaho Association of Counties Tax and Revenue Committee. My post-high school education includes an associate’s degree in Hospitality, Travel, and Tourism Management.
Smuin: My name is Lacey Smuin, and I am proud to call Jefferson County home. I grew up in Monteview and, after getting married, moved to the Rigby area, where I have lived the past 22 years. Altogether, I have spent 40 years building my life, family and roots right here in Jefferson County.
My life has been centered on service, family and hard work. As a farmer’s wife, I understand the dedication and resilience it takes to support our local agricultural way of life. I have been actively involved in our community as both a Girl Scout and Boy Scout leader, helping mentor and guide our youth.
Professionally, I have worked as a consumer loan clerk and later as a team lead in collections at Beehive FCU, where I gained valuable experience in financial responsibility, problem-solving, and working with people during challenging times.
Why are you seeking political office within your community? Briefly explain your political platform.
Smuin: I am running because I care deeply about our community and the future of Jefferson County. I believe in strong families, responsible leadership, and preserving the values that make our area such a special place to live. I am a Republican who believes in conservative values and transparency as a cornerstone in my campaign. I am committed to open communication, honest decision-making, and making sure residents have a clear voice. I care deeply about this community because it is my home. I am ready to serve with integrity, listen to the people, and work hard to preserve the values that make Jefferson County a great place to live. It has given me so much—opportunity, community and a place to call home. I believe it’s my turn to give back, and I would be honored to serve.
Roach: I am running for re-election because I genuinely enjoy serving our community and helping others. I believe our county deserves an assessor who is knowledgeable, experienced, transparent, honest, ethical and dedicated — and I believe I meet those expectations. It is imperative the assessor: 1) ensure fair and equitable property assessments for all property owners regardless of political affiliation or status; 2) maintain compliance with all laws and regulations to protect county budget revenue sources that offset property taxes; and 3) remain accessible and available to constituents every day. Since taking office, I have maintained an open-door policy and work daily alongside the staff I lead. You may not always like what the assessor’s office has to say, but I want you to know that when you walk through our door, you will be heard and assured we are abiding by all state-mandated laws and procedures. If you believe your assessment is incorrect, you have the right to appeal — and my office will walk you through that process with honesty and respect.
My team and I have strived to make visiting the assessor’s office and DMV (Department of Motor Vehicles) a positive experience through excellent customer service, making property tax exemption applications more accessible, and improving public understanding of the assessor’s actual role in the property tax cycle and what the law mandates.
I want to continue to ensure these things hold true throughout my tenure.
What are the greatest challenges facing people in your county? What is your plan to meet and overcome those challenges?
Roach: I believe one of the greatest challenges facing Jefferson County is the exponential population growth and the resulting pressure on infrastructure and services. Since joining the office in 2014, Jefferson County has seen over a 30% increase in population — an estimated 8,790 additional residents. For the Assessor’s office, this means increased demand for DMV services, numerous property divisions that have added over 1,500 new parcels to the tax rolls, and increased workloads for all staff. Growth has also brought property tax shifting through new exemption applications, loss of agricultural land converted to development, and increased service demands that have forced taxing districts to expand budgets and personnel. Since taking office, I have extended DMV business hours, created more direct public access –without the use of any property tax dollars – to the Assessor’s office, and added only two employees to our staff despite these pressures. The Assessor’s three departments — DMV, GIS Mapping, and Assessor — continue to streamline procedures, cross-train employees across departments, and use available tools more efficiently. If re-elected, I will continue this approach while also improving public communication, online resources, and transparency. We are currently digitizing records and creating more user-friendly forms that can be completed and submitted online.
Smuin: Two of the most pressing challenges facing our county right now are the financial strain and the decline in our water tables. Rising gas prices are affecting everything—from daily commutes to the cost of putting food on the table—and I know that weighs heavily on our community.
As your County Assessor, I will approach this role with humility, fairness, and a deep sense of financial responsibility. I will do everything in my power to ensure that property assessments are fair, accurate and done in a timely manner.
How will you best represent the views of your constituents – even those with differing political views? How do partisan politics play into your role as an elected leader?
Smuin: I am a middle child, mother of 4, and a team lead. I am constantly challenged with people’s different views. The most useful tool is finding common ground and building on that. While I am a Republican and guided by conservative values, my responsibility is to represent all constituents fairly. My decisions will always be based on what is best for our community as a whole.
Roach: The Assessor’s Office is not a political position and rarely do partisan politics play into my job as the county assessor. The office exists to execute and abide by State of Idaho Statutes and IAAO mass appraisal guidelines. When the Legislature is in session, I am in direct communication with our State Representatives, as well as local officials across the state – regardless of political affiliation – to ensure Jefferson County has a voice at the table and to help explain to our State Representatives how different proposed legislation can directly impact Jefferson County on a local level when it comes to DMV services, property valuations and ultimately our property tax dollars. Unfunded mandates are real and they cost our county money and strain local government. What may seem like a good idea in Boise is not always good for our county or the state as a whole. I take an active role in the Idaho Association of County Assessors and Idaho Association of Counties with the committees I serve on to ensure I stay current on all proposed and enacted legislation that directly affects the responsibilities of this office.
The Assessor’s main responsibility is to ensure all property is valued fairly and equitably, and that all taxpayers and customers are treated with respect regardless of political affiliation, status, or personal relationships. We strive to ensure all customers visiting the office, whether it is for DMV services, GIS
mapping, or Assessor are treated with professionalism and compassion.
What parts of the county budget could use more funding? Where are places in the budget where cuts could be made?
Roach: In reviewing the county budget, I believe the County Commissioners have worked hard to maintain a fiscally responsible and conservative budget while trying to keep up with increasing demands on county services. I also believe our employees are our greatest asset.
Because the County Clerk and Commissioners oversee and set the entire county budget — and the Assessor only oversees the Assessor’s budgets — it is difficult to speak to other departments’ specific needs or where cuts could be made. Ninety-five percent of the Assessor’s budget is employee wages and benefits, which have lagged up to twenty percent behind comparable positions in other counties. In the last four years, I have lost four out of fifteen employees for lack of compensation. This has put a strain on the Assessor budget, as training costs can exceed $2,000 per employee, per year. It has also made it challenging to recruit experienced personnel. Since taking office in 2019, I have continued pushing for fair compensation — while always keeping the taxpayer’s interest first. I have ensured the DMV office remains self-funded by annually re-evaluating administrative fees, as permitted by law, so this state program is not supplemented by property taxes. Fees are set only to cover necessary operational costs — nothing more.
Smuin: I believe Jefferson County would benefit from increased investment in technology to better serve us. I will bring a fresh perspective to the budget, carefully reviewing spending to ensure resources are used wisely and directed where they are needed most.
What specific changes can be made in this office to increase public transparency and access to public information? How will you communicate directly with your constituents?
Smuin: I will maintain an open-door policy and make myself accessible by keeping regular 9:00–5:00 office hours you are always welcome to come by and visit. I would also like to see continued improvements in technology so more county information is online. Finally, I will share weekly updates from my office through social media so the community stays informed, connected, and engaged.
Roach: Our office has continually been working to make exemption forms more accessible, user-friendly, and available for online completion and submission. My team and I have also worked hard to make sure every resident of this county can access our services. We have converted all forms and documents into Spanish and hired bilingual staff — because every taxpayer in Jefferson County, regardless of the language they speak, deserves to understand their rights and the exemptions available to them.
In 2025, we contracted with a company to mail assessment notices, allowing property owners to opt in to receive notices electronically — also linked to the Treasurer’s office so property taxes can be tracked and paid online. I have improved communication with property owners by including an insert with assessment notices covering annual countywide assessment changes, available exemption reminders, and frequently asked questions. We also send letters to property owners in the annual reappraisal area to explain the process and address unique property circumstances. We continue to expand data available on the county website and post social media updates on the county Facebook page as needed. Additionally, we distribute Property Tax Reduction and 100% Disabled Veterans Tax Reduction Program flyers to businesses, churches, senior centers, and other community gathering places to raise awareness of these programs.
Can you give a concrete example of a policy or budget decision you would support to improve a county service within your first year in office?
Roach: The Assessor does not set policy, law, or budgets for the county — that is the responsibility of the County Commissioners. The Assessor is mandated to follow state law. However, the Assessor does set internal office policy and oversees the Assessor, Revaluation, and GIS budgets once they are approved by the County Commissioners.
I would support the Commissioners in making fiscally responsible budget decisions that allow adequate funding to update the outdated property tax software used daily by the Assessor and Treasurer offices. As this is a state-mandated program, updated software would provide better tools for ensuring more equitable property assessments, improve integration with current mapping and county technology, and allow the public to submit applications more efficiently and electronically. The current system is at end of life. Eight other counties in the state are facing this same issue. While this is a state-mandated program, it requires local revenue to operate. I currently serve on the Idaho Association of County Assessors Software/Technology Committee and the State Tax Commission Software Committee, both of which have been actively pursuing fiscally responsible solutions at the state level — not just the county level.
Smuin: Within my first year of service, I would like to see improvements to our mapping
technology system to increase accuracy and transparency for our community.
What experience do you bring that prepares you to manage county finances, and how will you ensure fiscal responsibility?
Smuin: As team lead of collections, I will approach the finances with the same care and discipline, focusing on fairness, accuracy, and transparency. I believe in treating people with respect and understanding, and I am especially committed to our senior citizens and veterans, ensuring they receive the consideration and support they deserve.
Roach: I have more than seven years of experience directly overseeing the Assessor, Revaluation, and GIS budgets for Jefferson County. I have attended numerous training courses conducted by the Idaho Association of Counties and Idaho State Tax Commission on local government budgeting and levy processes and have reviewed applicable state statutes to ensure accurate budgeting.
Although the county budget process is primarily the responsibility of the County Clerk and Commissioners, this experience has given me a broader understanding of how the entire process works and the questions that must be asked to ensure transparency, fiscal responsibility, and accountability. I have ensured the budgets I oversee meet only the necessary demands of each department — and none have exceeded their appropriations. Every line item can be accounted for. I have reduced budget lines where appropriate and increased others, such as employee compensation, to ensure accurate and sufficient funding. The DMV budget remains self-funded through annually re-evaluated administrative fees, ensuring this state program is not supplemented by property taxes and covers only necessary operational costs.