Appraisal of Real and Personal Property

Real Property Assessment:

Idaho law requires the Assessor’s office to reappraise property on a five year cycle, meaning each property will be physically reappraised at least once every five years to assure that it is as close to market value as possible. Each of the other four years of the cycle, the law requires that a market adjustment be applied to the property, based on the selling prices of similar properties, to keep the property value in line with market trends.

Owners of property in Jefferson County receive their annual assessment notices the first part of June each year, which notifies the owner of the current year’s market value for their property taxes due later in the year.

It is important that property owners review their assessment notices carefully. Contact our office if you have any questions. Market value reviews are heard by the Assessor’s office staff through the fourth Monday of June. The assessment notice provides information about further appeals procedures.

The appraisal function of the Assessor’s office is to place value on taxable property, which represents typical sale and/or purchase prices of similar properties. This procedure is known as placing market value on property. All property is assessed as of January 1 each year using sales of property occurring between January 1 and December 31 of the previous year. If too few or no sales are available, the Assessor can use sales from the previous two years instead of one.

Property Exempt from Taxation Statute

Personal Property Assessment:

All personal property is reassessed each year by the Assessor’s office. The items included are construction equipment, business furniture and fixtures, transient personal property such as road building equipment, certain types of manufactured homes, and many other categories of personal property not easily located and listed.

Assessors in the state must send a personal property declaration to property owners to use in reporting their personal property for the year. Since the annual date for assessment is on the first day of January, personal property reporting sheets are sent our early in the year, with a March 15 deadline for the return.

Personal Property Information


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