Property Tax Codes
(Not Inclusive)
Statutes are a product of the State Legislature.

Section 63-101 establishes the State Tax Commission.

Section 63-105 spells out the general powers and duties of the State Tax Commission. 

Section 63-105A contains the general property tax related powers and duties of the State Tax Commission.

Section 63-109 provides for the State Tax Commission to equalize the values of properties assessed by the county assessors and to define categories of property for this purpose.

Section 63-201 defines terms for property tax purposes.

Section 63-203 provides that all property is subject to appraisal, assessment, and property taxation unless expressly exempted.

Section 63-204 establishes three classes of property: real property, personal property, and operating property.

Section 63-205 requires that assessment generally be based on market values. 

Section 63-207 makes assessors generally responsible for assessment of real and personal property (except for operating property assessed by the State Tax Commission). 

Section 63-208 requires assessors to give major consideration to the actual and functional use of property in making their market value determinations; makes it a duty for assessors to use recognized appraisal methods in their determinations of market value.

Section 63-209 requires assessors to maintain cadastral maps and to number parcels according to the numbering system created by the State Tax Commission. 

Section 63-219 requires the State Tax Commission to develop, maintain, and enforce statewide systems for the preparation of property rolls and uniform parcel numbering; requires that the State Tax Commission provide aid to counties including parcel numbering, mapping, and software. 

Section 63-301 makes the assessor responsible for the initial property roll, which remains in the assessor’s jurisdiction until the fourth Monday in June. 

Section 63-302 requires assessors to furnish taxpayers with blank personal property statements, which the taxpayer is to complete, and return to the assessor by March 15. 

Section 63-314 spells out the requirements for county valuation programs.

Section 63-316 requires the State Tax Commission to monitor progress on the counties’ five-year appraisal plans and identifies enforcement actions.

Section 63-317 provides for a prorated value-based "occupancy tax" that is levied on newly constructed and occupied residential and commercial buildings that are completed during a year.

Property Tax Rules
 (Not Inclusive)
Administrative tax rules are a product of the Idaho State Tax Commission and clarify how statutes are to be followed.

Rule 130 lists property categories.

PROPERTY TAX SECTION:

HOMEOWNERS / BUSINESS & AGRICULTURE / 
LOCAL GOVERNMENT / POLICY

INTRODUCTION / PROPERTY TAX REDUCTION (Circuit Breaker)/ 
FORMS, BROCHURES, & REPORTS / TAX POLICY / GIS / TAX DISTRICTS / PROPERTY TAX CODES & RULES / PROPERTY APPRAISAL / TECHNICAL SERVICES / PROVAL / EDUCATION / FAQs / CALENDAR OF EVENTS / LINKS / TECHNICAL CENTER / CONTACT US

MAIN SITE:
HOME / FORMS / ELECTRONIC FILING / ELECTRONIC PAYMENTS /   UNCLAIMED PROPERTY / FAQs / PUBLICATIONS /  EDUCATION / FORGOT TO FILE / LEGAL INFORMATION / PROPERTY TAX / IFTA / ABOUT US / LINKS /  TAX PROS /  NEWS / CONTACT US / PRIVACY / SITE MAP / SEARCH

If you have any questions or technical difficulties, please contact Property Tax Services at propertyrep@tax.idaho.gov.  If a page or link seems to be the issue, please tell us which Web browser (i.e. Internet Explorer, Netscape, Mozilla Firefox) and which version of Adobe Acrobat Reader (i.e. 4.0, 5.0, 6.0, 7.0) you're using.  This will help us troubleshoot your problem.