Search Category: Property Appraisal
Property Appraisers Forms
Property Appraisers Guides
Online Guide
The Property Appraisal unit includes education, forestry/timber, personal property, and centrally assessed property.
Centrally assessed property
Centrally Assessed Property is appraised by the Idaho State Tax Commission for tax purposes. It is appraised as a unit, which is a technique used to value a group of property items as one entity. Companies are required to file an operator statement by April 30 of each year. In addition, companies are also required to submit any changes in real estate ownership on Form R.
Locally assessed property
Consulting Appraisers are the primary contact between county elected officials and the State Tax Commission. Consulting appraisers serve eight regions throughout the state. The appraisers offer assistance to the county commissioners, assessor, clerk/auditor, and treasurer upon request. However, they spend most of their time in the field teaching, directly helping individual assessors, and monitoring assessment performance.
Education & certification
- Register for Property Tax education.
- We have information for obtaining and maintaining certification.
Personal Property Valuation
In Idaho, county assessor’s offices assess value on personal property in their county.
Personal property defined
Idaho law defines personal property as everything that’s the subject of ownership and that isn’t included within the term real property. Examples are tools, unattached store counters and display racks, desks, chairs, file cabinets, computers, office machines, and medical instruments. Buildings, structures, and fixtures are not personal property. To determine if an item is a fixture, a “three factor test” is applied to each item. If all three factors of the test apply to the item, it’s considered a fixture. Otherwise, the item is personal property.
For the definition of “fixtures” and an explanation of each factor, see Idaho Code section 63-201(9) and Property Tax Administrative Rule 35.01.03.205(03).
Important dates
- March 15: You must return your personal property declaration to the county assessor by March 15.
- First Monday in June: The county assessor usually mails an assessment notice to you by the first Monday in June.
- First Monday in November: If your personal property changes status from exempt to nonexempt during the year, you must report it by the first Monday in November.
- December 20 and June 20: The county treasurer mails most tax bills by the fourth Monday of November. If you pay the first half by December 20, the second half is due by June 20 unless the treasurer demands earlier payment. Contact the treasurer for information about installment payments and your bill. (For December assessments, you should receive the bill in January of the following year.)
Not reporting or not paying property tax
Closing or selling your business
It’s a misdemeanor to sell your personal property or remove it from the county without first paying the tax due. If you sell or close a business, you should notify the county assessor as soon as possible. The assessor will explain how your assessment will be handled.Tax-exempt personal property
- Any stand-alone item purchased after January 1, 2013, with a total acquisition and installation cost of $3,000 or less. Items must be reported as a unit and must include the total purchase price of all components if they don’t function independently.
- The first $250,000 of a taxpayer’s personal property not otherwise exempt in each county. Taxpayers using the property in a common enterprise or in related organizations with essentially the same management are eligible for only one $250,000 exemption per county. See Property Tax Administrative Rule 35.01.03.627 for an explanation of common enterprise.
- Personal effects, clothing, and household items (unless used in a business)
- Vehicles and vessels properly registered in the state of Idaho
- Livestock
- Business inventory
- Equipment used for nonprofit educational purposes
- Medical equipment owned or leased by qualifying hospitals
- Property owned by fraternal, benevolent, and religious organizations
- Facilities for water or air pollution control
- Agricultural machinery and equipment used exclusively in production of crops, livestock, or nursery stock
- Certain intangible personal property
Taxable personal property
Valuation of personal property
Market value defined
Market value is the amount of United States dollars or equivalent for which, in all probability, a property would exchange hands between a willing seller under no compulsion to sell and an informed, capable buyer, with a reasonable time allowed to complete the sale.Assessed value of your personal property
The value of personal property is stated on the assessment notice. The county assessor usually mails this notice to you by the first Monday in June. If you start a new business after January 1, the assessment notice for your personal property is usually mailed by the fourth Monday of November. The assessment notice for transient personal property is also mailed in November. When you get your notice, look at it carefully to make sure all the information is accurate. (See Appealing my personal property assessment, below.)Determining your personal property tax
Many kinds of taxing districts exist in Idaho. Some, like cities and counties, provide a wide range of services. Other districts levy taxes for specific purposes like highways, schools, or fire protection. Each taxing district is administered by officials who determine how much money the district needs to provide services. After a district’s budget is set, the part of the budget funded by property taxes is divided by the total taxable value of all property within the taxing district to arrive at a tax rate. The tax rate is multiplied by the taxable value of your property, resulting in the amount of taxes you owe. Some district levies don’t apply to personal property.Appealing your personal property assessment
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 2025.
- 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* | $162 | $112 | $66 |
| Productivity option** | $561 | $308 | $138 |
Zone 2:
Benewah, Clearwater, Idaho, Latah, Lewis, Nez Perce, and Shoshone counties
| Options | Good | Medium | Poor |
|---|---|---|---|
| Bare land & yield option* | $143 | $92 | $47 |
| Productivity option** | $461 | $250 | $113 |
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* | $122 | $77 | $41 |
| Productivity option** | $237 | $124 | $51 |
Zone 4:
All other Idaho counties
| Options | Good | Medium | Poor |
|---|---|---|---|
| Bare land & yield option* | $94 | $60 | $30 |
| Productivity option** | $236 | $130 | $62 |
* Category 7 – Bare land and yield option
* Category 6 – Productivity option
More information
Forestland Taxation Law- 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, 2024, includes only manufactured housing and real property parcels and doesn’t include any personal property. There’s a total of 1,131,655 parcels.
Parcel count by county
| County | Total Parcels |
|---|---|
| Ada | 222,680 |
| Adams | 6,787 |
| Bannock | 46,314 |
| Bear Lake | 11,691 |
| Benewah | 12,628 |
| Bingham | 28,577 |
| Blaine | 24,005 |
| Boise | 11,476 |
| Bonner | 47,239 |
| Bonneville | 62,574 |
| Boundary | 11,276 |
| Butte | 3,479 |
| Camas | 4,506 |
| Canyon | 103,779 |
| Caribou | 7,899 |
| Cassia | 18,091 |
| Clark | 3,836 |
| Clearwater | 12,156 |
| Custer | 7,080 |
| Elmore | 22,701 |
| Franklin | 10,281 |
| Fremont | 22,848 |
| Gem | 11,916 |
| Gooding | 10,892 |
| Idaho | 21,141 |
| Jefferson | 18,761 |
| Jerome | 14,368 |
| Kootenai | 96,405 |
| Latah | 22,171 |
| Lemhi | 11,198 |
| Lewis | 5,131 |
| Lincoln | 4,094 |
| Madison | 17,507 |
| Minidoka | 13,795 |
| Nez Perce | 27,437 |
| Oneida | 5,873 |
| Owyhee | 10,407 |
| Payette | 14,123 |
| Power | 7,964 |
| Shoshone | 18,279 |
| Teton | 15,494 |
| Twin Falls | 47,382 |
| Valley | 24,597 |
| Washington | 10,817 |
Property Appraisers
Online Guide
Online guide for
property tax appraisers
Valuation
Appraisal or valuation
of personal property
Forestlands
Property tax on forestlands and timber
Parcel Count
Real property parcel
count by county