Assessment Ratio
100%
Appeal Deadline
Fourth Monday of June, 2026
Official Form
Board of Equalization petition
Risk of Increase
Yes
How Assessment Works in Idaho
Idaho assesses property at 100% of market value. Your assessed value should reflect what your home would sell for on the open market as of January 1 of the assessment year.
Risk of Increase
In Idaho, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in Idaho
File a petition with your county Board of Equalization by the fourth Monday of June. Forms are available at the county assessor's office.
Step-by-Step
Idaho Appeal Process
Receive your assessment notice from the county assessor (mailed in June).
Contact the assessor's office for an informal review.
If unresolved, file an appeal with the county Board of Equalization by the fourth Monday of June.
Attend the hearing and present comparable sales evidence.
If denied, appeal to the Idaho Board of Tax Appeals within 30 days.
FAQ
Idaho Property Tax Appeal Questions
Can my Idaho assessment increase on appeal?
Yes. The Board of Equalization can increase your assessment. However, this is uncommon when you present clear evidence that your assessment exceeds market value.
What is the homeowner's exemption in Idaho?
Idaho offers a homeowner's exemption that reduces the taxable value of your primary residence by 50% of the assessed value, up to a maximum set by the state (currently $125,000). This exemption must be applied for separately.
How often are Idaho properties reassessed?
Idaho reassesses all property annually based on market conditions as of January 1. The county assessor is required to value all property at current market value each year.