FAQs

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Assessor - Property Taxes

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1. How is property assessed?: Idaho law requires that all taxable property be assessed at market value each year. To do this, the County Assessor develops valuation guidelines based on the sales prices and some of the features of homes that have recently sold. Some of the features that often influence what a buyer would pay for your home and land include size, quality, age, condition and location. The county assessor uses this information to estimate how much a buyer might reasonably pay for your home if it were to sell on January 1st of the assessment year.

2. How often are property values adjusted?: The value of your property may change each year depending on real estate market changes. An appraiser from the County Assessor's Office is required to visit your property at least once in each five-year period.

During the other four years, the county assessor will use information from property sales and/or from the inspections of other properties to estimate the current market value for your property.

3. How can my property be assessed on improvements when I haven't made any?: The term improvements, as used in property assessment, does not refer just to remodeling, renovating or upgrading. Improvements are buildings (your house, garage, manufactured home, etc.), paving, or other structures that add value to land, regardless of when they were completed.

4. What makes property real or personal?: Real property consists of land and the improvements that are attached to it. Personal property normally is not attached to the land; it is generally mobile and does not last as long as real property. A copy machine is an example of personal property.

Personal property that is used by the owner in his private home is not subject to property tax. An example is household furnishings. If the same property is used in a business activity whether in a private home or elsewhere, it is subject to property tax.

Properly registered vehicles, including recreational vehicles, are not subject to property tax.

5. How do I know what value the assessor has estimated for my property?: The value for your property is shown on your assessment notice. The County Assessor usually mails this notice to you by the first Monday in June. If you do not receive this notice, contact the county assessor.

6. What if I disagree with the value the assessor estimated for my property?: Your county assessor maintains a file of information on your property. If you have questions about your assessment, you should contact your county assessor to review the accuracy of the records. You may appeal the valuation to the Board of Equalization for the county in which the property is located. This board consists of the county commissioners. Most appeals must be filed with your county clerk by the fourth Monday in June. Properties assessed at other times of the year have different appeal dates.

Property values maintained by our county assessor are public records. You may also ask to review the value of other properties in that county.

Be prepared to document your reasons for requesting a change in your property’s assessed value. You must prove that the assessor’s value is not the current market value of the property.

7. How is my property tax determined?: The amount of tax is determined from the budget needs of the taxing districts. There are many kinds of taxing districts in Idaho. Some, like cities and counties, levy taxes to provide a wide range of services. Others levy taxes for specific purposes like highways, schools, or fire protection. Officials for each taxing district determine the annual budget needed to provide services for the district. The approved budget is divided by the total taxable value of all properties within the district. The result is the district’s tax rate. This rate, multiplied by the taxable value of your property, determines the amount of taxes you owe to the district.

Every property is located within several independent-taxing districts. This means your property tax bill includes taxes for all the districts in which you live. This combination of taxing districts is known as a “tax code area.” Each of these areas is assigned a number which appears on your assessment notice and tax bill. Within each tax code area, the total tax rate is generally the same for all properties.

The taxable value of your property determines how much tax you pay in relation to other properties. Assessments must be accurate for all taxpayers to pay their fair share of the total property taxes.

8. When will I get my property tax bill?: You should usually receive your tax bill by the end of November. For questions about your tax bill, contact the county treasurer.

9. How can my taxes go up if my property's taxable value does not increase?: Tax rates may be affected by a variety of factors.

Rates may increase due to a taxing district’s emergency needs or voter-approved bonds and override levies. Total tax rates may increase due to the creation of new taxing district that includes your property.

As an example, business has declined and slowed for local industry or agriculture, a county’s economy may suffer and affected property values may go down. However, your taxes may be higher since taxing districts still need to pay for basic services.

10. What is the average property tax rate?: In 2016, the average urban property tax rate was 1.45%. This compares to 1.69% for the 1998. The average rural rate was 0.9%, which compares to1.8% for 1998.

11. Are there limits on property tax increases?: Yes, there are limits on property tax increases. First of all, most taxing districts have limits on the tax rates they may charge. Second, districts other than schools are limited to annual increases of 3% plus an allowance for growth on a portion of their budgets. The growth allowance is determined on the basis of new construction and annexation that occurred during the previous year.

12. Why do I pay higher taxes than my neighbor?: You may live in a different taxing district than your neighbor. Also, your property may appear similar to your neighbor’s at first glance, but there may be enough differences in land size, square footage of homes, quality or condition of land that will result in value differences between properties.

Also, your neighbor may be eligible for some form of property tax reduction for which you either did not qualify or did not apply.

13. Is any tax relief available to homeowners?: Yes, Idaho has a homeowner’s exemption for owner-occupied homes, including manufactured homes, which are primary dwellings. This exempts 50% or $50,000, whichever is less, of the value of your home (excluding the land value). Taxes are computed on the remaining value. You may also receive the homeowner’s exemption if you are paying occupancy taxes.

Applications are available from your county assessor’s office. When an application is approved, the exemption is permanent as long as you own and occupy the property. If the property is sold, the new owner must file a new application. There are no income or age restrictions, but you can quality for an exemption on only one home at a time. You must own and occupy your home on January 1 of the tax year and must apply for an exemption by April 15th.

You may also qualify for a property tax reduction if you meet the income requirements and fit one of the following categories:
- Age 65 or older, Widow(er)
- Blind
- Former Prisoner of War (POW)
- Fatherless or Motherless Minor
- Qualifying Disabled Persons

Applications may be obtained from your county treasurer's office and must be filed each year between January 1st and April 15th.

14. What is an occupancy tax?: If you purchase and move into a newly constructed home that no one has ever lived in, and move into it after January 1st, you will pay the occupancy tax instead of property taxes for the portion of the year you live there. You must notify your county assessor on or before the date you move into your new home.

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Community Development

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1. When do I need a building permit?: Any owner or authorized agent who intends to construct, enlarge, alter, repair, move, demolish, reroof, reside, or change the occupancy of a building or structure; or to erect, install, enlarge, alter, repair, remove, convert or replace any electrical, gas, mechanical, or plumbing system needs a building permit.

2. Are there regulations for living in a Recreational Vehicle (RV)?: RV Information Pamphlet

3. When am I Exempt from a Permit?: Learn about projects that do not require a building permit.

4. How much time does a permit allow me to build?: Every permit issued shall become invalid unless the work authorized by such permit is commenced within 180 days after its issuance, or if the work authorized by such permit is suspended or abandoned for a period of 180 days after the time the work is commenced. The building official is authorized to grant, in writing, one or more extensions of time, for periods not more than 180 days each. The extension shall be requested in writing and justifiable cause demonstrated.

5. How long does it take to issue a permit?: New construction requiring a plan review may take up to 2 weeks depending on the type and complexity of the project you are working on. Projects similar to re-roofing, re-siding, and sign permits may be issued in 1 to 4 days depending on the complexity and completion of the submittals.

6. When do I schedule an inspection?: Permitted projects require inspections during the process of the construction. An appointment for an inspection should be made no less than a half working day in advance.

For example: To schedule a morning inspection an appointment must be scheduled no later than the afternoon prior to that morning, and for an afternoon inspection no later than the morning prior to that afternoon.
Please contact our office to schedule an Inspection time.
Phone: 208-436-7183

7. Do agricultural buildings require a permit?: The Minidoka County Zoning Ordinance exempts agricultural buildings from the requirements of a full building permit. The building is eligible for this exemption if the building and the land parcel meet the definition and land parcel criteria as established in the Minidoka County Zoning Ordinance. Learn more about the criteria on the Agricultural Building Exemptions page.