The Boundary County Assessor's office, headed by the assessor
elected by the voting citizens of Boundary County, is responsible
for maintaining maps and valuation records on all taxable real and
personal property within Boundary County. Land and
improvements are physically inspected once every five years,
but Idaho law requires that all valuations be reviewed on an annual
basis to insure 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.
The zone district in which a parcel is located is not factored into
the assessed value; valuation is assessed based on the actual use of
the parcel.
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: A value reduction of up to $104,471 is available to
owners of homes in which they reside, and a single application
remains in effect as long as you own and reside in that home.
The deadline for filing a Homeowners' application is April 15.
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 15.
PROPERTY TAX DEFERRAL: Property owners currently receiving the
Homeowner Exemption and otherwise qualifying for the Circuit Breaker
may apply for Property Tax Deferral as long as their income does not
exceed $40,000. 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.
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. Application deadline is March
15, and you only have to apply once unless there is a change in
ownership or use of the property.
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.
Applications for the above programs are available in the Assessor's
Office, located on the first floor of the Boundary County
Courthouse. The office is open from 9 a.m. to 5 p.m. Monday
through Friday.
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 the link in the upper left column of this page or
contact the Motor Vehicle License Office, located in the lower level
of the Boundary County Courthouse and open from 9 a.m. to 5 p.m.
Monday through Friday, or call (208) 267-7613.
Additionally, the Assessor's Office maintains a supply of
applications for Idaho Grocery Credit Refunds (Form 24), and a
supply of Idaho State Individual Income Tax Return booklets.
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