Property taxes are used to pay for schools, cities, counties, local law enforcement, fire protection, highways, libraries, and more. The state oversees local property tax procedures to make sure they comply with Idaho laws. Also the Idaho State Tax Commission sets property tax values for operating property, which consists mainly of public utilities and railroads.
Most homes, farms, and businesses are subject to property tax. Taxes are determined according to a property's current market value minus any exemptions. For example, homeowners of owner-occupied property may qualify for a partial exemption. Also, qualified low income homeowners can receive a property tax reduction.
- 2008 -2009 PacificCorp Judgment Amounts
- Personal Property Single Taxpayer Determination - Common Enterprise
- Temporary Rule 626 - Property Exempt from Taxation - Certain Personal Property
- History of Property Tax in Idaho
- Property Assessment - Frequent Questions
- Property tax related links