Tax Code Reference
Effective Rate: 0.5%
Idaho
Property Tax Code
Idaho Code — Title 63 (Revenue and Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Idaho.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Ratio
100% of market value
Assessment Cycle
Annual
Appeal Deadline
4th Monday in June — Monday June 22, 2026, by close of county business hours
Assessment System
Governing CodeIdaho Code — Title 63 (Revenue and Taxation)
Assessment AuthorityCounty Assessor
Assessment Ratio100% of market value
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Board of Equalization
Appeal Deadline4th Monday in June — Monday June 22, 2026, by close of county business hours
Key Notes for Idaho
Idaho's Homeowner's Exemption is significant — it exempts 50% of the home's value up to $125,000 from property taxes. The Board of Equalization meets in June.
Hearing Types Available
1
County Board of Equalization2
State Board of Tax Appeals3
District CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption