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Maps are necessary to carry out the reappraisal of the county each five years and a plat book is required by law. Idaho State Tax Commission – Property Tax The assessor is required to have an accurate and complete plat book of land in the county, with ownership records kept up-to-date. The second function of the Assessor is to produce and deliver to the County Clerk four assessment rolls each year-The Real Property Assessment Roll, the Personal Property Assessment Roll, the Subsequent Assessment Roll, and the Occupancy Roll.įor more information use the following link to visit the Idaho State Tax Commission’s Property Tax page. Assessment of real property and personal property that is entered on the property roll is a continuing process. This is the first step in property tax administration. Idaho State Statutes require the Assessor to have an on going reevaluation program on a 5-year cycle. Land and improvements on the land, such as buildings are all assessed into categories.

All property is to be assessed uniformly throughout the state at its market value.These property value assessment are entered on a roll and are the source data to which all property tax bills relate. The office of the County Assessor’s primarily duty is to determine the equitable values of both real and personal property for tax purposes. The voters elect the County Assessor for a term of four years.