Boise County Assessor's Office

 

 

Brent Adamson
Boise County Assessor
badamson@co.boise.id.us 

WELCOME from your Assessor

Welcome to our website in Boise County.  This site has been prepared to help you better understand the functions of the Assessor's office.  The information contained herein will assist you, as a property owner and taxpayer, in understanding assessment procedures, tax collection, and distribution of the tax dollar.  We also take care of your DMV needs.
 
The Assessor does not establish the dollar amount of taxes required nor does the Assessor bill or collect taxes.  The taxpayer, state limitations, taxing Districts budgets, and assessed value determine the tax rate levy for each County.  The County Treasurer bills and collects the required tax.
 
It is my responsibility as your Assessor, together with my staff, to insure that all property owners are treated fairly and impartially in accordance with our state laws.  It is our sincere desire to serve and support you in an effective, responsible, and courteous manner.  We welcome your questions about the process
  
We welcome your inquiries concerning the process of assessing your property, or how the Idaho Code guides our decisions.  As your Assessor, I am committed to serve and assist you personally in any matter dealing with this office.  In addition, I would be available to speak or answer questions for interested groups.  Please contact the Assessor's office for more information.  

MISSION
To provide estimates of market value on all real and personal property in Boise County for ad valorem tax purposes. To use approved mass appraisal techniques in assuring similar properties are valued uniformly and equitably. We will strive to provide an optimal level of service, information, and policy guidance to the public and to other governmental agencies.

PHILOSOPHY
We believe that uniformity and equity in property values are based on sound mass appraisal practice. We work as a team to provide a high-quality product and superior taxpayer service. We believe in honesty, openness and courtesy with taxpayers and among ourselves. We encourage problem solving and innovation. We believe employee training and education, along with new technology, are the keys to keeping ahead of an ever increasing work-load in a cost-effective manner. 

Department of Motor Vehicles (DMV):

Our office will handle all of your motor vehicle needs in Idaho City or in Horseshoe Bend.  We sell license plates (someone else makes them), renew registrations, and process your title work.  We also have all the tags for off road toys as well.  Remember to designate your area in Boise County for your snowmobile tags.  For more info, click here.

Homeowners Exemption Application:

 If your home in Boise County is your primary residence (you are here more than six months/year), then you would qualify for the Exemption. In order to receive the Exemption, the Form must be completed and returned to the Boise County Assessor’s Office no later than April 15. To receive the Homeowners Exemption for the current year, you MUST have been occupying the Dwelling on or before April 15^th. The records in the Assessor’s Office must reflect that you are the Current Owner of the Dwelling.

New Structure Occupancy Form: 

Idaho Code Title 63 -317.2 details the occupancy tax: 

 The tax is levied on all newly constructed and occupied residential, commercial and industrial structures.  For the purposes of the code, the term ‘occupied’ means: use of the property by any person as a residence including occupancy of improvements or use in storage of vehicles, boats or household goods.  This would be interpreted to mean that when you start to store items in the building besides building inventory items, the occupancy tax can be applied.  It does not limit the timeline to start at the first time you sleep in your new home.    In order to receive a Homeowners Exemption on your occupancy tax, a Homeowners Exemption Form must be completed and returned to the Boise County Assessors Office with this Occupancy Report.

Owner’s designation of Forestland Option:

Applications must be filed with the County Assessor before December 31 to be effective for the following Year. You will also need to have a Forest Management Plan in place prior to receiving the Exemption. For more information on the procedures for this program please call our office.

Agriculture Exemption Applications:

Over 5 Acres               Under 5 acres

There are two different Application Forms. One is for parcels under 5 Acres and the other is for 5 or more Acres. Forms must be filled out and turned in before March 15^th to be effective for that year. These need to be approved by the Board of County Commissioners on an annual basis.  For further information on this exemption please call our office.  If you would like to read the Statute on this exemption:  IC 63-604

Circuit Breaker Application:

Circuit Breaker Applications are mailed out in January of every year. They are due in the Assessor’s Office no later than April 15^th. Boise County Assessor’s Office also holds Workshops in Horseshoe Bend, Idaho City and Crouch to answer questions and help you in the application process. The dates, times and locations of these workshops are attached to your Application and posted in the Idaho World. If you have any questions regarding this please call the office at (208) 392-4415.

Assessment Notices:

Assessment Notices are mailed out no later than the first Monday of June.

If you have not received your Assessment Notice in a timely manner, please call our office to verify that the correct mailing address is on file.

Change of Address Form:

To change your mailing address please send a signed request  to:

Boise County Assessor
PO Box 1300
Idaho City, Id. 83631

LINKS:

Census information:   http://quickfacts.census.gov/qfd/states/16/16015.html 

State Tax commission:     http://tax.idaho.gov 

State of Idaho Webpage:     http://www.accessidaho.org/index.html  

Idaho State Statue search:   http://www3.state.id.us/idstat/TOC/idstTOC.html

Inside Idaho Geo data for our state:      http://www.insideidaho.org 

Googlemaps:     http://maps.google.com/maps?hl=en&ie=UTF8&z=4

Idaho Dept of Lands:  http://gis1.idl.idaho.gov/

Forest Service GPS page:  http://www.fs.fed.us/database/gps