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Idaho property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Appeal process

First appeal assessment or exemption denial to the county Board of Equalization; its decision may then go to the state Board of Tax Appeals or District Court within 30 days.

Official source. Verified .

Homeowner’s exemption

Owner-occupied primary residence, including manufactured homes, and up to one acre of land.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Idaho?

First appeal assessment or exemption denial to the county Board of Equalization; its decision may then go to the state Board of Tax Appeals or District Court within 30 days.

Sources

bta.idaho.gov
Thereafter, a decision of the BOE is appealable to the Idaho Board of Tax Appeals (BTA) or the District Court within thirty (30) days.

Verified October 24, 2026

tax.idaho.gov
Homeowner’s exemption

Verified October 24, 2026

tax.idaho.gov
If you own and occupy a home (including manufactured homes) as your primary residence, you could qualify for a homeowner’s exemption for that home and up to one acre of land.

Verified October 24, 2026