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 2024.

  • 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

Bare land & yield option*$159$110$65
Productivity option**$552$303$136

Zone 2:

Benewah, Clearwater, Idaho, Latah, Lewis, Nez Perce, and Shoshone counties

Bare land & yield option*$150$96$49
Productivity option**$482$262$118

Zone 3:

Ada, Adams, Blaine, Boise, Camas, Canyon, Elmore, Gem, Gooding, Lincoln, Payette, Valley, and Washington counties

Bare land & yield option*$128$81$43
Productivity option**$249$131$54

Zone 4:

All other Idaho counties

Bare land & yield option*$99$63$32
Productivity option**$248$137$65

* Category 7 – Bare land and yield option
* Category 6 – Productivity option