Search Category: Education
Ratio Studies
Ratio Study is an annual statistical study of the relationship between assessed values and market value.
About Ratio Studies
Idaho law requires that all property be assessed at market value. The Idaho State Tax Commission is responsible for making sure each county assessor is assessing property at market value. To do this, the Tax Commission conducts annual ratio studies in each county. These are used to evaluate the assessment process in the counties and to determine the maximum property tax that can be levied by one school district.
The 102 is an annual statistical study of the relationship between assessed values and market value. This study is done by the Tax Commission primarily to ensure that locally assessed property is assessed at market value as required by law. A ratio study is also conducted in the Boise School District to determine the maximum property tax that district can levy.
By comparing assessed values with sale prices, the ratio study provides measurements of assessment level and uniformity. The results of the study of locally assessed property are reported to the State Board of Equalization (consisting of the tax commissioners), which reviews property assessments in each county annually. Assessed values in categories of property that fail to meet standards may be subject to additional review or adjustment by the State Board of Equalization.
Contact us if you have questions on budget and levy.
Property Tax Education Classes
Scheduled Classes
Please click on a class location to access class information.
Summer school and winter school
Read the 2023 Winter Appraisal/Mapping/Property Tax Administration School Brochure for class agenda and instructions, including how to register.
Property Tax Education Resources
Certification Property Tax Appraiser
Requirements
- Pass Tax Commission’s Principles of Property Valuation course or IAAO Course No. 101, and
- Pass the IAAO Course 102 or IAAO Course 201 or IAAO Course 300, and
- Complete a minimum of 12 months of property tax appraisal experience in Idaho, and
- Submit a completed
Application for Certified Property Tax Appraiser to the Tax Commission
Education Program for Property Tax Appraisers
To maintain certification, an appraiser must complete 32 credit hours of continuing education during the previous two years.
You can also earn an IAAO professional designation.
The Tax Commission education program is for property tax purposes. To practice general appraisal, an appraiser candidate must follow a separate track of certification through the Idaho Real Estate Appraiser Board.
Certification Cadastral Specialist
Requirements
- Pass Tax Commission’s Basic Mapping Course, and
- Pass the IAAO Course 600 or IAAO Course 601, and
- Complete a minimum of 12 months experience working as a cadastral specialist in Idaho, and
- Submit a completed Application for State Certification Cadastral Specialist to the Tax Commission
To maintain certification, a cadastral specialist must complete 32 credit hours of continuing education during the previous two years.
You can also earn an IAAO professional designation.
Property Tax Education
Education for ad valorem appraisal, mapping, property tax administration, and professional development.
Administration of the certification and continuing education requirements for ad valorem appraisers and cadastral specialists.
Property Tax Appraiser Certification
Learn about the requirements to earn a property tax appraiser certification.
Cadastral Specialist Certification
Learn about the requirements to earn a cadastral specialist certification.
Property Related links
- Idaho.gov
- American Society of Appraisers
- Appraisal Institute
- Marshall & Swift
- ArcGIS training
- Boise State University
- Idaho Dept. of Commerce
- Idaho State University
- University of Idaho
- International Assoc. of Assessing Officers (IAAO)
- Idaho Association of Counties (IAC)
- National Association of Counties
- Association of Idaho Cities
- Idaho Code Title 63
- Idaho Counties
- Idaho Public Utilities Commission (IPUC) laws and rules:
GIS links
Idaho State Agency GIS:
- Idaho Department of Water Resources
- Idaho Department of Lands
- Idaho Department of Transportation
- Idaho Department of Environmental Quality
- Idaho Geospatial Office
GIS Education:
- GIS Educational Resources at the Idaho State Tax Commission
- GIS Educational Resources at ESRI
- Trimble GPS training
- Upcoming Classes at the Idaho State Tax Commission
ESRI and ArcGIS Desktop:
- System Requirements for ArcGIS 10.1
- Free ArcGIS 10.1 Trial
- ArcGIS Online
- ArcGIS Resources
- ArcGIS Resources: Land Records
Federal Data GIS Clearinghouses:
- Inside Idaho (University of Idaho)
- Data.Gov
- The National Map
- USGS
- USDA Geospatial Data Gateway
- BLM GIS
- BLM General Land Office (GLO) records
- Bureau of Reclamation
- Utah GIS Portal
- Washington GIS Portal
Control Points, Public Land Survey System and GPS Base Stations:
GIS and Other Organizations:
Imagery:
Other:
Appraiser links
- Appraisal Foundation – general appraisal information, USPAP standards
- IAAO – International Association of Assessing Officers
- Appraisal Institute – appraisal resources and news
- Agricultural associations
- BTA – Idaho Board of Tax Appeals
- HUD clips – Dept. of Housing and Urban Development
- State of Idaho – official website for the state of Idaho
- Idaho Transportation Dept. – find information on traffic counts, construction projects, licensing, and other transportation issues
- COMPASS Idaho – Community Planning Association of Southwest Idaho, transportation issues
- IHFA – Idaho Housing and Finance Assoc., extensive information on housing issues in Idaho
- Intermountain MLS – multiple listing service for southwest Idaho
- Snake River MLS – multiple listing service for east and southeast Idaho
- Loop Net Land – search for real estate listings nationally, fee based
- Loop Net – search for commercial real estate listings nationally, fee based
- Flex MLS – Coeur d’Alene Association of Realtors, MLS search and other links
- Arthur Berry & Co. – view single-family homes sales statistics
- CoStar Group – excellent national site for commercial comparisons and sales data; fee based
- Colliers – provides market reports and commercial listings for the Boise area
- Realty Times – national real estate website with numerous articles and market reports
- Realtor – National Assoc. of Realtors, covers most national real estate issues
- CraigsList – residential and commercial listings, commercial lease rates available
- CCIM – Certified Commercial Investment Member website, news and information and commercial real estate listings
- Real Estate Journal – Wall Street Journal’s real estate website, commercial and residential information with calculators, estimators, site analysis tools and more
- Bank Rate – provides current rates and articles on all kinds of financing, numerous financial calculators
- Bonds Online – everything you need to know about bonds
- Building Costs – another source for building cost estimates
- City Data – extensive amount of data on Idaho cities
- Assessors Link USA – links to state and county assessor offices through the country
- Self Storage – information on self-storage facilities
- Corporate Information – provides financial information for numerous companies with a paid subscription, but allows for a free trial
- About architecture – website of building architecture that includes a glossary of common terms
- Business sales – listings of a large variety of businesses for sale by state