GIS Mapping Taxing Districts

A taxing district is any entity or unit with the statutory authority to levy a property tax. The areas covered by these districts may overlap and change every year.

In Idaho property taxes are collected by the County and distributed to each taxing district (schools, cities, county agencies, fire districts, road districts, etc.) in which the property lies. The amount of property tax that you pay is based on

  1. The assessed value of your property and
  2. Tax rates and bond debt service amount your taxing districts levy.

Taxing district resources

For information about Idaho mapping laws for tax districts and other entities, see Idaho Code section 63-215 and IDAPA rule 225.

Maps and Data

District boundary changes and annexations submitted to the Idaho State Tax Commission throughout a calendar year will actually take effect during the next calendar year. For example: Requests submitted to the Tax Commission during the calendar year 2022 will take effect in the calendar year 2023.

Statewide taxing district boundaries may be viewed and data downloaded freely. Individual district data can be selected for a particular year. Metadata for each dataset may be viewed after downloading the .zip file.