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 2023.

  • 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*$154$107$63
Productivity option**$536$294$132

Zone 2:

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

Bare land & yield option*$152$97$49
Productivity option**$487$265$119

Zone 3:

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

Bare land & yield option*$122$77$41
Productivity option**$237$125$51

Zone 4:

All other Idaho counties

Bare land & yield option*$94$60$30
Productivity option**$236$130$62

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