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State Guide
How to Appeal Your Property Taxes in Idaho (2026 Guide)
If you own a home in Idaho, your county assessor mails an assessment notice each spring showing what the county thinks your property is worth. That number drives your tax bill, and you have a short statutory window to challenge it before it is locked in for the year.
The Idaho deadline: the fourth Monday of June
Idaho's appeal window for the regular property roll closes at the end of your county's normal business hours on the fourth Monday of June — June 28 in 2027 — under Idaho Code §63-501A. You appeal to your county Board of Equalization.
The statute is unusually strict about form and timing. The appeal must be in writing, on a form provided by the board of equalization or the assessor, and it must identify the taxpayer, the property being appealed, and the reason for the appeal. The board may consider an appeal only if it is timely filed — there is no general good-cause exception to lean on.
Two other rolls carry their own deadlines under the same section, and they catch people who bought or built mid-year:
- Subsequent property roll — the fourth Monday of November (November 23, 2026; November 22, 2027).
- Missed property roll — on or before the board of equalization adjourns at its January meeting.
If the board denies you, Idaho Code §63-511 gives you 30 days from the mailing of the decision, or from a decision pronounced at the hearing, to appeal to the Idaho Board of Tax Appeals.
How Idaho assesses your home
Idaho is a full market value state. Idaho Code §63-208(1) directs that the State Tax Commission's rules "shall require each assessor to find market value for assessment purposes of all property," using recognized appraisal methods. There is no fractional assessment ratio to convert and no percentage to back out.
| Category | Idaho |
|---|---|
| Assessment basis | Market value for assessment purposes (§63-208) |
| Appeal deadline | Fourth Monday of June — June 28, 2027 (§63-501A) |
| Subsequent roll deadline | Fourth Monday of November (§63-501A) |
| Where you file | County Board of Equalization |
| Form required | Written, on the county's form, stating the reason (§63-501A) |
| Can the board raise you? | Yes — §63-502, in either direction |
| Burden of proof | On the taxpayer, preponderance of the evidence (§63-502) |
| Next step if denied | Board of Tax Appeals, 30 days (§63-511) |
That full-value basis is good news for how you argue. Because the county's number is supposed to be what your home would actually sell for, you do not have to explain any ratio arithmetic to the board — you only have to show that the market disagrees with the assessor.
The board can move your value in either direction
This is the part most homeowners do not expect, and Idaho states it plainly. Idaho Code §63-502 directs that the board of equalization "shall raise or cause to be raised, or lower or cause to be lowered, the assessment of any property which in the judgment of the board has not been properly assessed." The board is equalizing the roll, not just ruling on your complaint, and the statute gives it both directions.
The same section puts the work on you: "The taxpayer shall have the burden of proof in seeking affirmative relief to establish that the determination of the assessor is erroneous," by a preponderance of the evidence.
Taken together, those two sentences are the whole strategy. An appeal backed by sales that clearly support a lower number is worth filing. An appeal built on the feeling that the number is high puts you in front of a board that is allowed to disagree upward, carrying the burden yourself.
Building your case
The winning evidence in a full-value state is recent, nearby comparable sales — homes similar to yours in size, age, and condition that actually closed. Listing prices and automated online estimates are not sales, and a board is under no obligation to credit them.
Three or four well-chosen comps, each adjusted honestly for the ways it differs from your home, are far harder to dismiss than a general complaint that the value feels high. Adjust against yourself where the comp is genuinely better — a finished basement, a newer roof, an extra bath — because a board that sees you concede the obvious points will take your remaining numbers more seriously.
Idaho's written-reason requirement means your filing should state the argument plainly: the assessor's market value exceeds what comparable homes in your neighborhood sold for, and here are the sales that show it.
Filing at the county level
Idaho runs its appeals through the county Board of Equalization, and the mechanics — which form, where to submit it, and whether your county takes an emailed filing — vary county to county. Confirm the exact form and filing office with your county assessor or clerk, and note that the deadline runs to the close of that county's normal business hours, not to midnight.
One Idaho-specific caution: because the June deadline is a fixed weekday rather than a calendar date, it moves every year. Do not carry last year's date forward — recompute the fourth Monday, or read the date printed on your notice.
Get your case built
PROppeal pulls licensed comparable sales for your address, applies Idaho's full-market-value basis, and gives you a straight answer on whether your assessment is out of line — including when it is not — before the fourth Monday of June arrives.
Sources
- Idaho Code §63-501A — appeal deadline: fourth Monday of June (property roll), fourth Monday of November (subsequent roll)
- Idaho Code §63-208 — assessors must find market value for assessment purposes
- Idaho Code §63-502 — the board shall raise or lower any assessment not properly assessed; taxpayer bears the burden of proof
- Idaho Code §63-511 — 30 days to appeal a board of equalization decision to the Board of Tax Appeals
Property tax rules and deadlines vary by jurisdiction and can change — verify with your county before relying on this.