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Open Meetings
Meetings are open to the public any time the four Tax Commissioners convene to consider matters that require a vote. By law, the Commissioners convene for several specific reasons (see below).
Looking for public meetings about Rules? See the Calendar and Negotiated Rule Making.
Appeals resolution meetings
A primary duty of the Commissioners is to hear appeals for redetermination of taxes and issue final decisions (Idaho Code sections 63-3045 and 63-3045B).
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Business meetings
Generally held quarterly, these meetings are when Commissioners hear administrative reports, recognize staff, and address matters requiring a vote (e.g. resolutions, rules dockets, forestland values, and stumpage values).
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State Board of Equalization
The Commissioners meet as the state Board of Equalization for two weeks in August to equalize assessments throughout the state. The Board also hears appeals of operating property doing business in Idaho (Article VII, Section 12, Idaho Constitution; Idaho Code section 63-108).
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Economic Estimates Commission
The Economic Estimates Commission convenes to determine and publish the estimated total Idaho personal income. They must do this before January 1 of the coming fiscal year (Idaho Code sections 67-6801 and 67-6802).
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Other Tax Commission meetings open to the public
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Reports and Statistics
The Idaho State Tax Commission collects data and prepares reports on a range of topics.
Many of these reports are available to the public. Let us know if you have difficulty accessing any of these documents.
Product Taxes
- Current quarterly distribution from HDA
- Revenue distributions to counties, highway districts, and cities
* These two fuels reports are available from the Idaho Transportation Department (ITD) and are housed on https://itd.idaho.gov/funding/?target=hda-revenue.
Travel & Convention Tax
Reports are available from the Idaho Department of Commerce website.
Property Tax – Policy
- Analysis of Potential Full Exemption of Personal Property
- Average Property Tax Rates
- Idaho Counties’ Ratio Study
- Legislative Session Report
- Market Values and Property Taxes and the Effects of the Homeowner’s Exemption
- Net Taxable Values by Major Category
- Personal Property Taxes and Industrial Property Taxes
- Calendar Year End Exemption Summary
Property Tax – Appraisal
Property Tax – Budget & Levy
- September Values Dashboard
- December (year-end) Values Dashboard
- Maximum Budget & Forgone Amounts for 2025
An explanation of ratio studies »
Property Tax – Replacement
Property Tax – Personal Property
Property Tax – Reduction (PTR)
Policy Documents
These are documents the Idaho State Tax Commission has published on specific topics.
| Description | Published |
|---|---|
| Bad Debt - Sales Tax Refund Claims in the Auto Industry | 11‑08‑2016 |
| Municipal Wastewater Gathering Systems, Distribution Systems and Treatment Plants | 05‑22‑2019 |
Property Tax Policy documents are located on their own page.
Decisions
Decisions are the final rulings the Tax Commission issues on protested Notices of Deficiency Determination. These decisions are “redacted,” or edited to remove confidential and proprietary taxpayer information, and then compiled for public review. We post a decision on this website 120 days after we mail it to the taxpayer involved in the decision.
State Board of Equalization decisions result from appeals of operating property values or are equalization orders issued and directed to counties. These decisions are posted after the State Board of Equalization meets each year in August. Please note that these decisions don’t include any decisions of County Boards of Equalization, which are separate boards convened by each county. To get a County Board of Equalization decision, you’ll need to contact the appropriate county.
Statutes
Statutes are laws that the Idaho State Legislature passed.
You can find most Idaho tax statutes under Idaho Code Title 63.
Once Idaho conforms to the federal Internal Revenue Code (IRC), it follows the federal effective date on any federal changes adopted, including any retroactive dates. See Conformity to IRC for more information.