Idaho Property Owners Can Appeal Property Assessments Through County Boards

Idaho property owners who believe their property has been assessed incorrectly have a formal process for challenging the assessed value.

The Idaho State Tax Commission advises property owners to first contact their county assessor’s office with questions or concerns about the property’s valuation. If the issue cannot be resolved, the owner can appeal to the county Board of Equalization.

Understanding the Appeal Timeline

For most property assessments, an appeal to the county Board of Equalization must be filed by the fourth Monday in June. County boards typically hear property-assessment appeals between the fourth Monday in June and the second Monday in July.

The process is different from the 30-day initial deadline described in some versions of the information circulating online.

If a property owner disagrees with the county Board of Equalization’s decision, the owner may generally appeal that decision within 30 days to either the State Board of Tax Appeals or the District Court. Property owners should contact their county clerk for specific filing instructions.

What Property Owners Should Do

The Idaho State Tax Commission recommends beginning with the county assessor’s office. Property owners can review the information the assessor has about their property and discuss concerns with the county appraiser.

When challenging an assessed value, owners should be prepared to explain why they believe the assessment does not reflect the property’s market value. Relevant information can include recent sales of comparable properties and details about characteristics that may affect value.

The Tax Commission notes that assessors consider factors such as size, location, quality of construction, age and condition when developing property valuations.

Why the Process Matters

Property assessments are used in determining the share of local property taxes assigned to a property. If an owner believes the assessed value is incorrect, understanding the appeal process and applicable deadlines is important.

Because the county assessor handles property-specific valuation information, homeowners should contact their county assessor with questions about an individual assessment. The Idaho State Tax Commission maintains a directory of county assessors and treasurers.

Looking Ahead

Property owners who are considering an appeal should review their assessment information early and make note of the applicable county deadline.

The appeal process involves the county assessor, County Board of Equalization and, if necessary, the State Board of Tax Appeals or District Court. Requirements and procedures can vary depending on the type of property and appeal, so property owners should confirm the current requirements with their county officials.