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Property taxes are used to pay for schools, cities, counties, local law enforcement, fire protection, highways, libraries, and more. The state oversees local property tax procedures to make sure they comply with Idaho laws. Also the Idaho State Tax Commission sets property tax values for operating property, which consists mainly of public utilities and railroads.

Most homes, farms, and businesses are subject to property tax. Taxes are determined according to a property’s current market value minus any exemptions. For example, homeowners of owner-occupied property may qualify for a partial exemption. Also, qualified low income homeowners can receive a property tax reduction.

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Counties tax land and homes to provide local services and support for independent taxing districts, such as cities and schools.


By law, GIS staff must map over 1,245 different taxing districts.


Provides oversight and technical support for administering the property tax system.


Provides training for tax assessment purposes and administers requirements for certified appraisers.


Includes education, forestry/timber, personal property, and centrally assessed property.

Operating Property

Includes all property operated in connection with any public utility and railroad.I


Oversees taxing district budget and levy process, coordinates programs, development of property tax rules, and produces reports.

Related Links

Find related links to other websites for GIS, appraisals, and more.

Forms & Guides

Contact Us

Contact the Property Tax Staff

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