IDAHO

State Characteristics
Assessment Ratio: 100%
Fiscal Tax Year: 1/1-12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: County Board of Equalization
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Jan 1
Value Notices Issued: May
Appeal Deadline: Jun 22              4th Monday in June
Tax Bills Due: Dec 20 (1st half installment), Jun 20 (2nd half installment)

Key Tax Dates – Personal Property
Assessment Date: Jan 1               Can assess new locations anytime during the year
Tax Returns Due: Mar 15             Inventory exempt
Tax Bills Due: Dec 20 (1st half installment), June 20 (2nd half installment)

*The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.