A property appraiser estimates the value of a property for tax, sales, financing, development and insurance purposes. They help to establish the value of a property through examination and research.
The main job duty of a property appraiser is to create a detailed report about the property that specifies the property’s value and the reasons why that value was given. The appraisal process involves looking over the property and gathering specific information that will affect the value, such as special architectural features, environmental factors and the condition of the structure. During the course of completing the appraisal a property appraiser also takes photographs and researches information using the latest technology.
Licensing & Certification
Our county appraisers are licensed or certified according to state law and have met the required specific education and work experience criteria. They also maintain their license/certification through continued education.
Idaho law defines personal property as everything that is the subject of ownership and that is not included within the term real property. Examples are tools, unattached store counters and display racks, desks, chairs, file cabinets, computers, office machines, and medical instruments. Buildings, structures, and fixtures are not personal property.
In 2013, legislation was passed exempting the first $100,000 of business Personal Property. Each taxpayer can receive the exemption in each county in which personal property is owned. The filing of this declaration is the application for the exemption. In addition to the exemption, any stand-alone item purchased on or AFTER January 1, 2013, with a total acquisition cost of $3,000 or less, is exempt and does not need to be reported on this declaration. Anything purchased prior to January 1, 2013, must be reported regardless of total purchase cost.
Contacting the Appraisers
Our appraisers are often working off site. Please leave a message and they will respond as soon as possible.
- March 15: You must return your personal property declaration to the county assessor by March 15.
- First Monday in June: The county assessor usually mails an assessment notice to you by the first Monday in June.
- Fourth Monday in June: Appeals for property values are due by the fourth Monday in June and must be returned to the commissioners office.
- November 1: You must file the declaration for transient personal property by Nov. 1 each year with the assessor of your home county.
- First Monday in November: If your personal property changes status from exempt to nonexempt during the year, you must report it by the first Monday in November.
- December 20 and June 20: The county treasurer mails most tax bills by the fourth Monday of November. If you pay the first half by December 20, the second half is due by June 20 unless the treasurer demands earlier payment. Contact the treasurer for information about installment payments and your bill. (For December assessments, you should receive the bill in January of the following year.)