Idaho State Tax Commission

Idaho State Tax Commission

Property Tax Rules Committee

This committee is responsible for all property tax rules matters.

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Next meeting(s)

  • Location: 800 Park Blvd., Plaza IV, Boise ID 83712-7742

List of all meetings (with available documents) »

Rules under discussion (status board)

Rule, description Current status
Property Tax (35.01.03)
312 PARTIAL YEAR ASSESSMENT OF REAL AND PERSONAL PROPERTY Draft Approved
408 RE-EXAMINATION OF VALUE -- COMPLAINT BY ASSESSOR Draft Approved
600 PROPERTY EXEMPT FROM TAXATION Draft Approved
610 PROPERTY EXEMPT FROM TAXATION -- RESIDENTIAL IMPROVEMENTS -- SPECIAL SITUATIONS Draft Approved
613 PROPERTY EXEMPT FROM TAXATION -- SPECULATIVE PORTION OF VALUE OF AGRICULTURAL LAND Draft Approved
614 SPECULATIVE PORTION OF VALUE OF AGRICULTURAL LAND - EXAMPLES Draft Approved
616 Draft Approved
630 TAX EXEMPTION FOR NEW CAPITAL INVESTMENTS Draft Approved
702 VETERAN'S BENEFIT - CONTINUED ELGIBILITY AFTER DEATH OF CLAIMANT Draft Approved
709 PROPERTY TAX REDUCTION BENEFIT PROGRAM -- SPECIAL SITUATIONS Draft Approved
802 BUDGET CERTIFICATION RELATING TO NEW CONSTRUCTION AND ANNEXATION Draft Approved
803 BUDGET CERTIFICATION -- DOLLAR CERTIFICATION FORM (L-2 FORM) Draft Approved
804 TAX LEVY - CERTIFICATION - URBAN RENEWAL DISTRICTS Draft Approved
962 TAXATION OF FORESTLANDS UNDER THE PRODUCTIVITY OPTION Draft Approved

Meetings history

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.