Idaho State Tax Commission

GIS 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.

Last updated Dec. 31, 2018

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.