Property Tax Rates & Rules
Assessment Method
Properties are assessed at 100% of market value annually.
Homestead Exemption Details
Exempts 50% of the value of the home and up to one acre of land, up to a maximum cap.
Senior Exemption Details
Circuit Breaker program reduces taxes for low-income seniors 65+ by up to $1,500.
How to Appeal Your Assessment
Appeal to the County Board of Equalization by the fourth Monday in June.
Official Source
Idaho Tax Authority
Last verified: 2026-03-31 · Always confirm current rates before making real estate decisions.