The Property Tax Policy section oversees the taxing district budget and levy process, coordinates the Property Tax Reduction Program (Circuit Breaker), Property Tax Deferral Program, the development of property tax rules, produces statistical reports analyzing various aspects of Idaho property taxes. The section also prepares reports on ratio study statistics and writes decisions reflecting State Board of Equalization actions on appeals.
Resources
- Policy reports
- Budget & Levy reports
- Policy forms and publications
- Budget & Levy forms and publications
- IAAO Ratio Study Practices Survey
2021 HB 389 Guidance Note- 2020 Clerks’ Legislative Guidance Memorandum
- 2020 Assessors’ Legislative Guidance Memorandum
- 2020 Treasurers’ Legislative Guidance Memorandum