Idaho State Tax Commission

Forestlands

The Property Tax division of the Idaho State Tax Commission administers forestland taxation.

  • The state uses property taxes to pay for public services (e.g., schools, cities, counties, local law enforcement, fire protection, highways, libraries).
  • We in the Property Tax division oversee local property tax procedures to make sure they comply with Idaho laws.

Forest tax administration

Idaho has two forest tax systems.

  • Bare Land and Yield system
  • Productivity system

Administering these two systems helps meet the diverse goals of nearly 34,000 forestland owners in Idaho.

Forestland values

These are Idaho's forestland values for assessment year 2019.

  • Zones 1-4 are the forestland value zones.
  • The state grades lands as Good, Medium and Poor.
  • See the Forestland Taxation Law brochure (link below) for more information.
Zone 1: Bonner, Boundary, and Kootenai counties
OptionsGoodMediumPoor
Bare land & yield option*$164$114$67
Productivity option**$571$313$141
Zone 2: Benewah, Clearwater, Idaho, Latah, Lewis, Nez Perce, and Shoshone counties
OptionsGoodMediumPoor
Bare land & yield option*$164$104$53
Productivity option**$523$284$128
Zone 3: Ada, Adams, Blaine, Boise, Camas, Canyon, Elmore, Gem, Gooding, Lincoln, Payette, Valley, and Washington counties
OptionsGoodMediumPoor
Bare land & yield option*$111$70$37
Productivity option**$217$114$47
Zone 4: All other Idaho counties
OptionsGoodMediumPoor
Bare land & yield option*$86$55$28
Productivity option**$216$119$58

* Category 7 – Bare land and yield option

* Category 6 – Productivity option

More information

Page last updated March 6, 2019. Last full review of page: November 14, 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.