Property Tax Policy

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.

Note: Agency policy statements and guidance documents shall not have the force and effect of law pursuant to
section 67-5207A, Idaho Code.