Property Value Appeals

There are provisions in Idaho Code to appeal only assessments. Taxes cannot be appealed. It is not a complaint about higher taxes.  You may appeal when you can prove at least one of the following:

      1.  Items that affect value are incorrect on your property record.

Assessed values can only be appealed when the assessment notices are mailed out. Those assessments are mailed out the beginning of June each year. All appeals must be requested by the fourth Monday of June. A missed deadline or incorrect filing can cause an appeal to be dismissed.

 

The first step in an appeal is an informal meeting with one of our county Certified Appraisers. Sometimes this informal property review is handled by telephone or email.

 

The purpose of the informal review should be (1) to verify the information on your property record form, (2) to make sure you understand how your value was estimated, (3) to discover if the value is fair compared with the values of similar properties in your neighborhood, (4) to find out if you qualify for any exemptions, and (5) to be sure you understand how to file a formal appeal, if you still want to. Most disputes are a result of misinformation on one side or the other and are resolved in this meeting.

 

If you are not satisfied with the results of your informal review, you still have options. The next step is a formal appeal before the board of equalization. The County Commissioners serve as the Board of Equalization. To be scheduled for an appearance before the Board of Equalization you must file an appeal in writing on a form provided by the Commissioner’s office directly.

 

If you disagree with the local board’s decision, additional levels of appeals are available with the State Board of Tax Appeal and/ or subsequently in District Court. Information about these procedures are available from the State Tax Commission Website or the County Commissioner’s office.