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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

Penalty statute

Idaho Code 63-1001 charges 1% monthly delinquency interest calculated from January 1 following the lien year, excluding collection costs.

Official source. Statutory. Verified .

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 .

Who may represent homeowners

IDAPA 36.01.01.030.01 permits a taxpayer to appear personally or through another person of the taxpayer's choosing at BTA hearings and rehearings.

Official source. Statutory. 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.

Who may represent a homeowner in a Idaho property tax appeal?

IDAPA 36.01.01.030.01 permits a taxpayer to appear personally or through another person of the taxpayer's choosing at BTA hearings and rehearings.

Sources

legislature.idaho.gov
Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached, provided however, that the interest shall not be charged on collection costs.

Verified October 24, 2026

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

adminrules.idaho.gov
A taxpayer has the right to appear or to be represented by another person of his choosing in any hearing or rehearing held on the taxpayer’s appeal.

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