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
| Options | Good | Medium | Poor |
|---|---|---|---|
| Bare land & yield option* | $154 | $107 | $63 |
| Productivity option** | $536 | $294 | $132 |
Zone 2:
Benewah, Clearwater, Idaho, Latah, Lewis, Nez Perce, and Shoshone counties
| Options | Good | Medium | Poor |
|---|---|---|---|
| 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
| Options | Good | Medium | Poor |
|---|---|---|---|
| Bare land & yield option* | $122 | $77 | $41 |
| Productivity option** | $237 | $125 | $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
