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- Property Tax for Homeowners
Property Tax for Homeowners
Understanding Your Assessed Value
The Assessor is required by Idaho Code to assess all taxable property in the county at current market value each year. Market value is determined through a mass appraisal process that includes analyzing construction costs, studying recent sales information, and reviewing the individual characteristics of each property. The sales information is collected from the Multiple Listing Service, property owners, realtors, builders, developers, and independent appraisers.
We encourage you to discuss your value with the Appraiser that assessed your property if you believe it is inaccurate. The Appraiser can explain the sales and methods used in assessing your property. He/she can review your assessed value, consider any new sales information you provide, and physically reinspect your property. During this informal review, the Appraiser has the discretion to change your assessed value based on new information. Any sales data you submit must have occurred between January 1st and December 31st of the previous year.
Appealing Your Assessed Value
If after talking to the Appraiser, you still believe that your assessed value is inaccurate, you can file an appeal with the Board of Equalization comprised of the Blaine County Commissioners. The Board will hold an appeal hearing that addresses the market value of your property. This hearing process is your opportunity to explain to the Board why you believe your assessed value is incorrect. The appeal hearing is not an appropriate venue to protest property taxes.
Appeal forms are available from the Appraiser that assessed your property. The Blaine County Assessor must receive your completed appeal form and a copy of your assessment notice by the fourth Monday in June at 6 pm. After the appeal form is received, a clerk will contact you with the date and time of your hearing.
Based on Idaho Code, the Assessor’s value is presumed to be correct, and the burden of proof is on you, the Appellant. It is up to the Appellant to provide a preponderance of evidence that the assessed value is not market value. The best evidence is recent sales data or a written appraisal from an independent appraiser. The Board of Equalization cannot consider sales from the current year. You will need to bring five (5) copies of any documents you will present at the hearing.
Each hearing will be scheduled for twenty (20) minutes. The Appellant will present their appeal first, followed by the Appraiser. Each party will have the opportunity for questions and rebuttal before the Board deliberates. The Board members will deliberate and make a decision at the end of the hearing based on the facts presented to them. Occasionally, the Board will continue a hearing if additional information is needed.
Decisions of the Board of Equalization can be appealed to the Idaho State Board of Tax Appeals. The appeal must be filed with the Blaine County Recorder within thirty (30) days of the initial decision.
- How is property assessed?
- What is market value?
- How often are property values adjusted?
- How can my property be assessed on improvements when I haven’t made any?
- What makes property real or personal?
- How do I know what value the assessor has estimated for my property?
- How is my property tax determined?
- What if I disagree with the value the assessor estimated for my property?
- When will I get my property tax bill?
- How can my taxes go up if my property’s taxable value does not increase?
- Are there limits on property tax increases?
- Why do I pay higher taxes than my neighbor?
- Is any tax relief available to homeowners?
- What is an occupancy tax?
- What if I can’t afford to pay my taxes?
- When must property taxes be paid?
- What happens if my taxes aren’t paid on time?
- How can I get more information about my property taxes?