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 $89,580 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.