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Employers can e-file 967 forms today

The deadline for filing the Form 967, Idaho Annual Withholding Report is January 31. Employers can file online today by logging into their Taxpayer Access Point (TAP) account to file Form 967 and W-2s. This is the fastest way to submit the information.The Tax Commission is also mailing hard copies of the report to employers. The copies should arrive […]

Operating Property Basics Guide

The Idaho State Tax Commission is responsible for appraising all operating property in the state and each year releases both preliminary and final operating property values.Operating property definedOperating property, also known as centrally assessed property, generally includes all property operated in connection with any public utility, railroad, or private railcar fleet, located wholly or partially in Idaho. For a […]

Appraisal of Operating Property

The unit method of valuation is preferred for valuing a railroad or public utility when the individual assets function collectively, are operated under one ownership and one management, are interdependent, and the property would be expected to trade in the marketplace as a unit. Under the unit method, the value of the tangible and intangible […]

Operating Property Reporting

Every person or company owning operating property in Idaho is required to file a report (see operator statement below) with the Tax Commission by April 30 of each year. This report may include asset listings, financial statements, reports to stockholders, and reports to regulatory agencies.Some property may be classified as nonoperating Nonoperating property generally includes […]

Apportionment of Operating Property

Apportionment is the process of assigning the value of operating property to the appropriate taxing district.CalculatingIt’s done by calculating the value per mile of wire, pipe, or rail in Idaho and applying this rate per mile to each tax code area in which the wire, pipe, or rail is located. Apportionment for electric companies is […]

Final Values

Please review your county’s final operating property value information. These values were adopted by the State Board of Equalization on August 24, 2026. Please contact us if you have any questions or comments.Select one of the counties listed in the drop-down menu. Click on the report you would like to view/print. Note: 2026 Final Values […]

Preliminary Values

Forms

Guides

Property Appraisers Forms

Property Appraisers Guides

Online Guide

The Property Appraisal unit includes education, forestry/timber, personal property, and centrally assessed property. Current total parcel count, by county Forestlands 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 […]

Personal Property Valuation

In Idaho, county assessor’s offices assess value on personal property in their county. This page doesn’t cover information about personal property that operating property companies, such as public utilities and railroads, own. The Tax Commission assesses this property. Read more about operating property.Personal property defined Idaho law defines personal property as everything that’s the subject of […]

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 […]

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

Property Tax Education Classes

Scheduled ClassesPlease click on a class location to access class information.Summer school and winter schoolRead the  2023 Winter Appraisal/Mapping/Property Tax Administration School Brochure for class agenda and instructions, including how to register.Education program for Property Tax Appraisers

Property Tax Education Resources

Resources  2026 Fall School Schedule 2027 Winter School Brochure Education program for Property Tax Appraiser Certification Property Tax Appraiser certification Application for Certified Property Tax Appraiser Cadastral Specialist certification Application for Certified Cadastral Specialist

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 […]

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 […]

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 […]

Counties Technical Documentation

Technical support documents for COUNTIESAS/400 Program Documentation for: Ag Land [AG] Deferred Forestland [DF] Forest Protection [FP] Residential/Commercial Land [LD] Manufactured Homes [MH] Miscellaneous [MS] Parcel Master [PM] Personal Property [PP] ProVal [PV] Residential [RC] Sales [SL] Tax [TX] Yield [YD]

Counties Checklists

Counties Technical Tips

Counties Guides

Interactive Maps

Web REST services Looking for our web REST services? Note: We do NOT maintain or store county parcel data. You will need to contact the authoritative data source /County Assessor’s office to obtain. NEW !!!!! Note that the service URL was updated June 21, 2023 URL: https://experience.arcgis.com/experience/6b5a52900b2e42908fbd813ce423adaa/ Now on ArcGIS Online @ URL: https://services.arcgis.com/91hXl6NfvLGEi8x5/ArcGIS/rest/services Tax Commission maps Proposed […]