Olivia Drake, Boundary County Assessor

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Assessor's Parcel Mapping

The Boundary County Assessor is elected by the voting citizens of Boundary County. The Assessor's Office is responsible for maintaining maps and valuation records on all taxable real and personal property within Boundary County. While land and improvements are only required to be physically inspected a minimum of once every five years, Idaho law requires that all valuations be reviewed on an annual basis to ensure that they are consistent with the local market. This means that the basis for your property tax is the market value of your taxable property, less any applicable exemptions that have been applied for and approved.

The zone district in which a parcel is located is not necessarily factored into the assessed value, which is based on the actual use of the parcel.

Valuation notices are mailed to property owners on the first Monday of June, and should be reviewed carefully. Check your value to see if it seems about right when considering the current market. Also check to make sure all exemptions you have applied for are shown.
*Idaho Property Tax Information

VALUE CHANGES CANNOT BE MADE AFTER THE FOURTH MONDAY IN JUNE!
You must contact the Assessor's Office before then for any changes to be considered for the current tax year. We are very limited as to when we can make changes on the current valuation notice, so don't wait until we can't help you.

Valuation notices for newly occupied residences and manufactured homes, along with other newly built structures, are mailed on the second Monday of November. The deadline for changes and appeals for these notices is the fourth Monday of November. Again, please contact us as soon as possible with any questions or concerns.

In all cases, property owners should contact us any time they have questions about their property valuation and exemption status. Depending on the timing, we may not be able to help you other than next year, but we will always take the time to do what we can.

There are a number of programs available through the Assessor's Office to help provide some property tax relief to qualified applicants. Here are brief descriptions of these programs:

HOMEOWNER / HOMESTEAD EXEMPTION

A value reduction can change from year to year. It is available to owners of homes in which they reside and is their primary residence. A single application remains in effect as long as you own and reside in that home. There is no longer a deadline for application, but please file before the 4th Monday of June to be eligible for any additional tax credits and to prevent revenue loss to taxing districts.
*Homestead Exemption Application

PTR - Property Tax Reduction (Circuit Breaker)

For property owners aged 65 and over, widowed, blind or disabled, former prisoners of war and children under age 18 who are fatherless or motherless, additional property tax relief may be available through the Circuit Breaker Exemption. To receive this benefit, you must apply each year, and the benefit amount is dependent upon your income. The deadline for filing for Circuit Breaker relief is April 15th.
For more information and to apply online, see *GoToTap

VETERAN'S PROPERTY TAX BENEFIT

Between January 2nd and April 15th, disabled Veterans having a rating of 100% service-connected disability, may apply for a property tax benefit. Veterans who qualify, the property taxes on your primary home and up to one acre would be reduced. Income is not a factor for qualification. The Veteran must provide a VA letter EACH year, stating the 100% rating and must have this determination prior to January 1st. You may contact the Veteran’s Administration (VA), at 1-800-827-1000, each year to acquire a current letter.
For more information and to apply online, see *GoToTap

PROPERTY TAX DEFERRAL

Property owners currently receiving the Homeowner Exemption and otherwise qualifying for the Circuit Breaker, but with a higher income cap, may apply for Property Tax Deferral. Under this program, the Idaho State Tax Commission will essentially pay your tax liability for you, as a loan, and collect reimbursement plus interest upon your death and/or the sale of your property. They will place a lien on the property and there are special conditions involved.
For more information and to apply online, see *GoToTap

AGRICULTURE

Landowners who are actively farming, grazing or leasing property for farming or grazing may receive a reduction in assessed value. There is no minimum acreage, however, those who own parcels of five acres or less must show proof of agricultural income annually.
*Printable Agricultural Exemption Application

TIMBER

For owners of parcels of five acres or more, or six acres if a residence is situated on the parcel, a value reduction is available if you actively manage timber of a marketable species for growth and subsequent harvest. The deadline for application is December 31, and you only need to apply once unless there is a change in ownership or use of the property.
*Printable Timber Exemption Application

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Applications for the above programs are available in the Assessor's Office, located at 6447 Railroad St, Suite A. The office is open from 9 a.m. to 5 p.m. Monday through Friday, excluding holidays.

The Assessor's Office is also responsible for administering the Idaho State Motor Vehicle Licensing program at the local level; for questions regarding vehicle registration, titling or special license plates, check here: *DMV/Auto License