Boise County Assessor's Office (& DMV) DMV Hours are 8am-4:30pm.

Chris Juszczak
Boise County Assessor

E-mail: [email protected]

WELCOME from your Assessor


To help stop the potential spread of the corona virus we are asking that you please do your vehicle registration, renew your vehicle registration and renew your drivers license on line at the following link;
Thank you for your patience and understanding at this time.
Assessor Juszczak

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.


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.


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.


If your home in Boise County is your primary residence, then you would most likely 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 in the year you qualify. The records in the Assessor’s Office must reflect that you are the Current Owner of the Dwelling. Idaho Code 63-602G will give you the technical guidance on qualifying for this exemption; and you can always call our office.

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. For a list of qualified foresters to help with a Forest management Plan see here..

Agriculture Exemption Applications:

Cover letter
Over 5 Acres
Cover letter
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 April 15th 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

Property Tax Reduction Program Application: (Circuit Breaker)

Circuit Breaker Applications are mailed out in January of every year. They are due in the Assessor’s Office no later than April 15th. 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.

NEW Program! Disabled Veterans Property Tax Benefit

  • This program reduces property taxes for qualified 100% service connected disabled veterans.
  • No income required!
  • This is separate from Property Tax Reduction Program (Circuit Breaker). You can apply for both.
  • Owned and lived in a home in Idaho that was your primary residence before April 15, 2024.
  • Current letter from the U.S. Department of Veterans Affairs confirming your 100% service-connected disability rating as of January 1, 2024
  • You must file the application with your assessor’s office between January 1 and April 15, 2024.
    Contact you Assessors office for more details or go online to for more information.
    Current Program! Property Tax Reduction Program (Circuit Breaker)

Qualifications: You must meet all three

Application due April 15th

  1. Owned and lived in your home as your primary residence before April 15, 2024.
  2. Had an income of $37,000 or less after medical expenses (need documentation)
  3. Meet one of the following status requirements:

○ 65 or older ○ Widow(er) ○ Blind, Fatherless or Motherless child ○ Former POW ○ Veteran with 10% or more service-connected disability ○ Receiving a pension from Veterans Affairs for non-service connected disability ○ Disabled as recognized by Social Security Admin. ○ Railroad Retirement, or Federal Civil Service.

Contact Boise County Assessor’s Office 208-392-4415.

Please tell your friends, family, and neighbors.

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


Census information:

State Tax commission:

State of Idaho Webpage:

Idaho State Statue search:

Inside Idaho Geo data for our state:


Idaho Dept of Lands:

Forest Service GPS page:

Idaho State Tax Commission Maps:   Idaho Parcels

Hours and Contact Information

The Assessor’s Office is Located in the Miners Exchange Building

420 Main, Idaho City

Hours : Monday – Friday 8:00- 5:00
DMV M-F 8:00- 4:30

Mailing Address:

Boise County Assessor’s Office
PO Box 1300
Idaho City, ID 83631

Phone: (208) 392-4415

Fax: (208) 392-9719

Vehicle Registration is available in both Idaho City and Horseshoe Bend

Office Hours for Driver’s License and DMV office:
8 am – 4:30 pm located at Idaho City Sheriffs’ Office
(208) 392-6059


Boise County Annex is located in Horseshoe Bend

Annex Hours:
Monday – Friday: 9:00 – 5:00 (4:30 – DMV)
Lunch: 12:00 to 1:00

Mailing Address:

Horseshoe Bend Court House
383 Hwy 55
P.O. Box 85
Horseshoe Bend, ID 83629

Phone: (208) 793-2262

Fax: (208) 793-2796

Forms To Download

Change of Address

Property Access Form

Statement to Declare Manufactured Home Real Property

Owner’s Designation of Forestland Option


New Exemption Application IC 63-602

Property Tax Exemption Application