Search Category: Property Tax
Property Appraisers 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 2026.
- 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
| Options | Good | Medium | Poor |
|---|---|---|---|
| Bare land & yield option* | $170 | $118 | $69 |
| Productivity option** | $589 | $323 | $145 |
Zone 2:
Benewah, Clearwater, Idaho, Latah, Lewis, Nez Perce, and Shoshone counties
| Options | Good | Medium | Poor |
|---|---|---|---|
| Bare land & yield option* | $149 | $96 | $49 |
| Productivity option** | $480 | $260 | $118 |
Zone 3:
Ada, Adams, Blaine, Boise, Camas, Canyon, Elmore, Gem, Gooding, Lincoln, Payette, Valley, and Washington counties
| Options | Good | Medium | Poor |
|---|---|---|---|
| Bare land & yield option* | $116 | $73 | $39 |
| Productivity option** | $225 | $118 | $48 |
Zone 4:
All other Idaho counties
| Options | Good | Medium | Poor |
|---|---|---|---|
| Bare land & yield option* | $89 | $57 | $29 |
| Productivity option** | $224 | $124 | $59 |
* Category 7 – Bare land and yield option
* Category 6 – Productivity option
More information
Forestland Taxation Law FT-104 2026- Form FT-102 Instructions and Harvest Value Schedule – 2026
- Form FT-102 Instructions and Harvest Value Schedule – 2025
- Form FT-102 Instructions and Harvest Value Schedule – 2024
- Form FT- 102 Instructions and Harvest Value Schedule – 2023
- Form FT-102 Instructions and Harvest Value Schedule – 2022
- Form FT-102 Instructions and Harvest Value Schedule – 2021
Real Property Parcel Count
This parcel count, as of July 1, 2025, includes only manufactured housing and real property parcels and doesn’t include any personal property. There’s a total of 1,147,955 parcels.
Parcel count by county
| County | Total Parcels |
|---|---|
| Ada | 228,095 |
| Adams | 6,838 |
| Bannock | 46,844 |
| Bear Lake | 11,757 |
| Benewah | 12,613 |
| Bingham | 28,527 |
| Blaine | 24,059 |
| Boise | 11,800 |
| Bonner | 47,569 |
| Bonneville | 63,338 |
| Boundary | 11,351 |
| Butte | 3,461 |
| Camas | 4,541 |
| Canyon | 107,125 |
| Caribou | 7,754 |
| Cassia | 18,111 |
| Clark | 3,836 |
| Clearwater | 12,222 |
| Custer | 7,111 |
| Elmore | 23,061 |
| Franklin | 10,410 |
| Fremont | 22,851 |
| Gem | 12,063 |
| Gooding | 10,933 |
| Idaho | 21,239 |
| Jefferson | 18,748 |
| Jerome | 14,697 |
| Kootenai | 98,057 |
| Latah | 23,047 |
| Lemhi | 11,206 |
| Lewis | 5,140 |
| Lincoln | 4,128 |
| Madison | 17,620 |
| Minidoka | 13,902 |
| Nez Perce | 27,503 |
| Oneida | 5,954 |
| Owyhee | 10,445 |
| Payette | 14,312 |
| Power | 7,984 |
| Shoshone | 18,294 |
| Teton | 15,699 |
| Twin Falls | 47,823 |
| Valley | 25,015 |
| Washington | 10,872 |
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.
Counties Technical Services
The Technical Services unit works closely with Idaho’s 44 counties to provide software and services in property appraisal, tax administration, and computerized mapping. Please contact us with any questions.
GIS maps
The GIS team processes all annexations from Idaho taxing districts, providing continuing education, and offering software technical assistance to county mapping staffs.
ProVal
Client server-based Computer Assisted Mass Appraisal (CAMA) software and services are provided to Idaho counties for their local property appraisal efforts.
We offer support for client server based Computer Assisted Mass Appraisal (CAMA) software systems to all Idaho counties. These systems automate the appraisal of residential homes, manufactured houses, commercial structures, land systems, and sales analysis. The goal is to provide all three approaches to value (market, income, and cost). The system uses a standard appraisal document, sketching, and digital photos.
Program development and quality assurance
The team writes and maintains software used by Idaho counties to perform property valuation and property tax collection. The group also standardizes forms and offers technical training. The Quality Assurance group provides technical training, assistance to counties, and software program testing.
AS/400 software developed by Technical Services is available to all counties in Idaho. These systems automate the administration of valuation and exemptions as well as calculation, collection, and apportionment of property tax. Property Tax Reduction, Exemptions, New Construction, Sales and Ratio Studies, Urban Renewal, and Personal Property systems are provided. Programs are tested and sent to all AS/400 counties by Quality Assurance.
GRM
Manatron Government Revenue Management (GRM) is a fully integrated software solution designed to manage and support the entire property tax life cycle including recording, GIS, valuation, assessment administration, tax billing and collection, and delinquents. It automates the operational, informational, and planning needs for assessors and treasurers.