Home › Idaho › How-To Guide
Idaho · How-To Guide

How do I appeal my property tax assessment?

County Assessor (informal review) / County Board of Equalization (County Commissioners) - formal appeal / Idaho Board of Tax Appeals - BTA (state appeal) / District Court (judicial appeal)
Step by Step

How to do it

  1. Watch for your assessment notice: mailed by the County Assessor in early June each year for most properties (regular roll)
  2. Contact the County Assessor's office for an informal review FIRST - market value reviews heard through the fourth Monday in June; many errors corrected at this stage without formal filing
  3. FILE A FORMAL APPEAL with the County Board of Equalization by the FOURTH MONDAY IN JUNE (Idaho's hard statewide deadline - check your assessment notice for the exact date)
  4. - File with the County Auditor/Clerk's office (Board of Equalization proceedings are managed by County Commissioners)
  5. - Appeal forms available from the county or at bta.idaho.gov
  6. - Write or call the county for appointment to appear before the Board
  7. Gather evidence: comparable sales as of January 1 of the tax year, independent appraisal, photos of property condition, factual errors in property record
  8. Appear before the County Board of Equalization (County Commissioners sitting as the Board); present your evidence; you bear the burden of proof by "clear and convincing evidence"
  9. Receive the Board's written decision
  10. If unsatisfied: appeal to the Idaho Board of Tax Appeals (BTA) - bta.idaho.gov | (208) 334-3354 - within 63 days of the County Board's decision
  11. If still unsatisfied: appeal to District Court within 91 days of BTA decision
Details

What you need to know

Required Docs
  • Completed appeal form (county-specific; often available from county auditor or bta.idaho.gov)
  • Supporting evidence: comparable sales as of January 1, appraisal, photos, factual documentation
  • Property parcel number and assessment notice
Fee
No fee for County Board of Equalization appeal; BTA filing: generally no fee for residential; District Court involves filing fees APPEAL DEADLINE: Fourth Monday in June (statewide hard deadline - no exceptions; check your specific assessment notice for the exact date) DURING APPEAL: Pay your full tax bill by December 20 even while appeal is pending - taxes are not stayed during appeal ONLINE OPTION: Some counties accept online appeal forms; check your county assessor's website WHERE TO GO: County Auditor/Clerk's office (formal appeal filing); County Assessor's office (informal review); Idaho BTA - bta.idaho.gov (state-level appeal)
Online Option
Some counties accept online appeal forms; check your county assessor's website
Where to Go
County Auditor/Clerk's office (formal appeal filing); County Assessor's office (informal review); Idaho BTA - bta.idaho.gov (state-level appeal)
County-specific variations apply

All 44 Idaho counties use the fourth Monday in June deadline but procedures for filing, hearing scheduling, and evidence submission vary by county. County Board of Equalization = the County Commissioners sitting in a different capacity. In smaller counties, the assessor, auditor, and clerk may be the same office. Contact your specific county for current forms and scheduling.

Idaho Notes

Important state-specific details

  • Idaho's fourth Monday in June deadline is the only time of year assessments can be formally appealed - missing it means waiting until next year.
  • Standard of proof is "clear and convincing evidence" that the assessed value is wrong - higher standard than some states; comparable sales evidence is most persuasive.
  • Idaho assesses at 100% of market value; value as of January 1 of the tax year governs.
  • HOMEOWNER EXEMPTION (50% of first $125,000 assessed value): check this is applied on your notice BEFORE appealing - if not applied, this alone may fix your bill; file by April 15.
  • CIRCUIT BREAKER (65+ or disabled homeowners): up to $1,500 state payment of your taxes; apply at County Assessor by April 15.
  • Idaho BTA (Board of Tax Appeals): state-level quasi-judicial body; accessible and homeowner-friendly; free to file; bta.idaho.gov.
  • Idaho experienced significant appreciation 2020-2023 - if your assessment was based on peak values that no longer hold, recent (last 6 months) comparable sales are strong evidence.
Official Source

State office contact

State Office
Idaho Board of Tax Appeals - bta.idaho.gov | (208) 334-3354; Idaho State Tax Commission (property tax guidance) - tax.idaho.gov/property | (208) 334-7736