Idaho State Tax Commission

Property Tax Rules Committee

This committee is responsible for all property tax rules matters.

« Return to main RULES page

Next meeting(s)

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

Rules under discussion (status board)

Rule, description Current status
Property Tax (35.01.03)
006 INCORPORATION BY REFERENCE Proposed draft approved by committee - you can still submit written comments about the draft changes to the Rules Coordinator
130 DESCRIPTION OF PRIMARY CATEGORIES USED TO TEST FOR EQUALIZATION Proposed draft approved by committee - you can still submit written comments about the draft changes to the Rules Coordinator
131 USE OF RATIO STUDY TO TEST FOR EQUALIZATION IN COUNTIES Proposed draft approved by committee - you can still submit written comments about the draft changes to the Rules Coordinator
225 DOCUMENTATION FOR NEWLY ORGANIZED OR ALTERED TAXING DISTRICTS OR REVENUE ALLOCATION AREAS (RAAS) UNDER THE JURISDICTION OF URBAN RENEWAL AGENCIES Proposed draft approved by committee - you can still submit written comments about the draft changes to the Rules Coordinator
317 OCCUPANCY TAX ON NEWLY CONSTRUCTED IMPROVEMENTS ON REAL PROPERTY Proposed draft approved by committee - you can still submit written comments about the draft changes to the Rules Coordinator
411 PRIVATE CAR REPORTING BY RAILROAD COMPANIES Proposed draft approved by committee - you can still submit written comments about the draft changes to the Rules Coordinator
613 PROPERTY EXEMPT FROM TAXATION -- SPECULATIVE PORTION OF VALUE OF AGRICULTURAL LAND Proposed draft approved by committee - you can still submit written comments about the draft changes to the Rules Coordinator
614 SPECULATIVE PORTION OF VALUE OF AGRICULTURAL LAND - EXAMPLES Proposed draft approved by committee - you can still submit written comments about the draft changes to the Rules Coordinator
717 PROCEDURE AFTER CLAIM APPROVAL Proposed draft approved by committee - you can still submit written comments about the draft changes to the Rules Coordinator
804 TAX LEVY - CERTIFICATION - URBAN RENEWAL DISTRICTS Proposed draft approved by committee - you can still submit written comments about the draft changes to the Rules Coordinator
980 VALUATION OF MINES FOR TAXATION Docket 35.0103.1908 containing Rule 980 has been withdrawn.

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.