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.