Idaho property tax appeals, 2027
In Idaho, you appeal a property assessment to the County Board of Equalization, and the deadline is the fourth Monday of June. Each county below lists its own date, how to file and who hears the appeal. Sale prices are not public record in Idaho, so evidence leans on the county’s own data, listings and independent appraisals.
Data as of 20 Oct 2026 · 44 counties, state and county recordsHow appeals work in Idaho
| Rule | What applies |
|---|---|
| What you argue | Market value as of January 1 of the assessment year (market value, 100%) |
| How homes are assessed | 100% of market value |
| Deadline | Fourth Monday of June, by close of county business hours, for the regular property roll; fourth Monday of November for the subsequent roll (Idaho Code §63-501A). |
| First appeal to | County Board of Equalization |
| What the notice shows | Market value as “Market Value”; assessed value as “Net Taxable Value”. Mails: By the first Monday in June (Idaho Code §63-308); counties usually mail late May to early June |
| Sale prices public | No |
| Statutes | Grounds: Idaho Code §63-502. Filing: Idaho Code §63-501A. |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Idaho county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Ada County | Not yet published | — | — | Scan from recent sales |
| Canyon County | Not yet published | — | — | Scan from recent sales |
| Kootenai County | Not yet published | — | — | Scan from recent sales |
| Bonneville County | Not yet published | — | — | Scan from recent sales |
| Twin Falls County | Not yet published | — | — | Scan from recent sales |
| Bannock County | Not yet published | — | — | Scan from recent sales |
| Madison County | Not yet published | — | — | Scan from recent sales |
| Bonner County | Not yet published | — | — | Scan from recent sales |
| Bingham County | Not yet published | — | — | Scan from recent sales |
| Nez Perce County | Not yet published | — | — | Scan from recent sales |
| Latah County | Not yet published | — | — | Scan from recent sales |
| Jefferson County | Not yet published | — | — | Scan from recent sales |
| Elmore County | Not yet published | — | — | Scan from recent sales |
| Payette County | Not yet published | — | — | Scan from recent sales |
| Jerome County | Not yet published | — | — | Scan from recent sales |
| Cassia County | Not yet published | — | — | Scan from recent sales |
| Blaine County | Not yet published | — | — | Scan from recent sales |
| Minidoka County | Not yet published | — | — | Scan from recent sales |
| Gem County | Not yet published | — | — | Scan from recent sales |
| Idaho County | Not yet published | — | — | Scan from recent sales |
| Gooding County | Not yet published | — | — | Scan from recent sales |
| Franklin County | Not yet published | — | — | Scan from recent sales |
| Fremont County | Not yet published | — | — | Scan from recent sales |
| Shoshone County | Not yet published | — | — | Scan from recent sales |
| Boundary County | Not yet published | — | — | Scan from recent sales |
| Teton County | Not yet published | — | — | Scan from recent sales |
| Valley County | Not yet published | — | — | Scan from recent sales |
| Owyhee County | Not yet published | — | — | Scan from recent sales |
| Washington County | Not yet published | — | — | Scan from recent sales |
| Benewah County | Not yet published | — | — | Scan from recent sales |
| Clearwater County | Not yet published | — | — | Scan from recent sales |
| Boise County | Not yet published | — | — | Scan from recent sales |
| Lemhi County | Not yet published | — | — | Scan from recent sales |
| Power County | Not yet published | — | — | Scan from recent sales |
| Caribou County | Not yet published | — | — | Scan from recent sales |
| Bear Lake County | Not yet published | — | — | Scan from recent sales |
| Lincoln County | Not yet published | — | — | Scan from recent sales |
| Adams County | Not yet published | — | — | Scan from recent sales |
| Oneida County | Not yet published | — | — | Scan from recent sales |
| Custer County | Not yet published | — | — | Scan from recent sales |
| Lewis County | Not yet published | — | — | Scan from recent sales |
| Butte County | Not yet published | — | — | Scan from recent sales |
| Camas County | Not yet published | — | — | Scan from recent sales |
| Clark County | Not yet published | — | — | Scan from recent sales |
Idaho questions
When is the property tax appeal deadline in Idaho?
Fourth Monday of June, by close of county business hours, for the regular property roll; fourth Monday of November for the subsequent roll (Idaho Code §63-501A). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Idaho?
The County Board of Equalization hears the first appeal (Idaho Code §63-501A).
How is a home assessed in Idaho?
At 100% of market value, valued as of January 1 of the assessment year (market value, 100%).
What does a Idaho assessment notice show?
The market value, labeled “Market Value”, and the assessed value, labeled “Net Taxable Value”. Notices mail: By the first Monday in June (Idaho Code §63-308); counties usually mail late May to early June.
Check your own assessment
By checking an address you agree to the Terms and Privacy Policy. We keep an address only if you add it to a dashboard; we never sell it.
- Idaho Code §63-501A (appeal to county board of equalization)
- Idaho Code §63-308 (assessment notice)
- Idaho Code §63-602G (homeowner’s exemption)
- Kootenai County, Understanding the Property Tax Process (quotes §63-502)
- Canyon County Assessor FAQ (non-disclosure state; notices mail in June)
- Ada County Assessor, important dates (100% market value as of January 1)
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).