The Value On Your Tax Bill
Idaho Code § 63-501A and Idaho Code § 63-506 — a written appeal to the county board of equalization by the fourth Monday of June
A taxpayer may appeal an assessment or an exemption decision to the county board of equalization. The appeal is in writing, on a form the board or the assessor provides, and names the taxpayer, the property and the reason for the appeal.
The fourth Monday of June. An appeal of an assessment on the property roll is filed by the end of the county's normal business hours on the fourth Monday of June. For the subsequent property roll the day is the fourth Monday of November, and for the missed property roll it is the board's January meeting. The board may hear an appeal only if it was filed on time.
Before the board raises the value of any property, it notifies the owner and requires the owner to appear and object. Where the notice goes by mail, the board takes no final action until ten working days after mailing, unless the owner appears sooner.
Appeals from the county board go on under section 63-511. A particular parcel is a question for the county assessor or a licensed Idaho attorney.
Sources for this section (2)
- Idaho Code § 63-501A — Taxpayer's right to appeal
- Idaho Code § 63-506 — Notice to taxpayer of new assessments and changes
Legal information, not legal advice. Verified as of October 2026. Applying it to a particular situation is the work of a licensed Idaho attorney.