Idaho Homeowners Can Appeal Property Assessments

Idaho homeowners who believe their property has been assessed above its current market value have a formal process for questioning and appealing the assessment.

Under Idaho law, property is generally assessed at 100% of market value, less applicable exemptions. County assessors use information such as recent property sales, location, size, construction quality, age, and condition when determining a property’s market value.

Why Reviewing Your Assessment Matters

An assessed value is one factor used to determine a property’s share of local property taxes. However, a change in assessed value does not necessarily result in the same percentage change in a homeowner’s tax bill because local tax rates also depend on the budgets and taxable values within the property’s taxing districts.

Homeowners who believe their assessment is inaccurate can begin by contacting their county assessor’s office and discussing the valuation with an appraiser.

How the Appeal Process Works

The Idaho State Tax Commission recommends starting with the local county assessor. Homeowners can review the information used to determine their property’s value and discuss any concerns with the assessor’s office.

If the issue cannot be resolved, the property owner can contact the county clerk to file an appeal with the Board of Equalization, which consists of the county commissioners. For most regular assessments, the appeal must be filed by the fourth Monday in June. The Board typically hears appeals between the fourth Monday in June and the second Monday in July.

If a homeowner disagrees with the Board of Equalization’s decision, the decision can generally be appealed within 30 days to either the State Board of Tax Appeals or the District Court. Homeowners should contact their county clerk for information about the applicable filing requirements.

What Evidence Can Help?

Homeowners should be prepared to explain why they believe the assessed value does not accurately reflect the property’s market value.

Potential supporting information can include:

• Recent comparable property sales
• Property characteristics that may have been recorded incorrectly
• Evidence of the property’s age or condition
• Documentation of significant repairs or defects
• Other information that may affect what a buyer would reasonably pay for the property

The State Tax Commission advises property owners to document the reasons they are requesting a change in assessed value.

What Idaho Homeowners Should Know

Property owners should review their assessment information carefully and contact their county assessor if they have questions about how the value was determined.

Because appeal deadlines can vary depending on the type of assessment, homeowners should confirm the applicable deadline with their county assessor or clerk rather than assuming that every appeal has a 30-day filing period.

Idaho’s State Tax Commission also conducts annual ratio studies comparing assessed values with market values to help evaluate whether county assessments meet the state’s market-value requirements.

For homeowners considering an appeal, reviewing the assessment early, checking the property’s records, and gathering relevant market information can help them better understand the valuation before deciding whether to challenge it.