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Property Tax Education Classes
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Property Tax Education Schools
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Property Tax Division Fall Schedule
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.