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.
Valuation notices are mailed to property owners on the first Monday
of June, and they should be reviewed carefully. Check your value to
see if it seems about right and look to be sure all exemptions you
have applied for are shown.
CHANGES ABSOLUTELY CANNOT BE MADE AFTER THE
FOURTH MONDAY IN JUNE!
You
must contact the Assessor's Office before then if you have questions
or problems. We are very limited as to when we can make
changes, so don't wait until we can't help you.
Valuation notices for new construction, mobile homes and
transient personal property are mailed on the second Monday of
November, with the change deadline being the fourth Monday of
November. The same basic rules of change and timing apply here as
well.
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: A value reduction of up to $83,974 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.
2012 is the last year of
the current 10-year designation period. Forest land owners wishing
to continue with their designation need do nothing as it will
automatically be renewed for another 10 years. Forest land owners
wishing to change between productivity and bare land and yield must
refile before December 31, 2012. Please contact the Assessor's
Office for assistance.
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. | 
