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1. How is property assessed?

Idaho law requires that all taxable property be assessed at market value each year. To do this, the county assessor develops valuation guidelines based on the sales prices and some of the features of homes that have recently sold. Some of the features that often influence what a buyer would pay for your home and land include size, quality, age, condition and location.

The county assessor uses this information to estimate how much a buyer might reasonably pay for your home if it were to sell on January 1 of the assessment year.

2. How often are property values adjusted?

The value of your property may change each year depending on real estate market changes.

An appraiser from the county assessor’s office is required to visit your property at least once in each 5 year period. During the other 4 years, the county assessor will use information from property sales or from the inspections of other properties to estimate the current market value for your property.

3. How can my property be assessed on improvements when I haven’t made any?

The term “improvements,” as used in property assessment, does not refer just to remodeling, renovating or upgrading. “Improvements” are buildings (your house, garage, manufactured home, etc.), paving, or other structures that add value to land, regardless of when they were completed.

4. What makes property real or personal?

Real property consists of land and the improvements that are attached to it. Personal property normally is not attached to the land; it is generally mobile and does not last as long as real property. A copy machine is an example of personal property.

Personal property that is used by the owner in his private home is not subject to property tax. An example is household furnishings. If the same property is used in a business activity whether in a private home or elsewhere, it is subject to property tax.

Properly registered vehicles, including recreational vehicles, are not subject to property tax.

5. How do I know what value the assessor has estimated for my property?

The value for your property is shown on your assessment notice. The county assessor usually mails this notice to you by the first Monday in June. 

If you do not receive this notice, contact the Assessor's Office.

6. What if I disagree with the value the assessor estimated for my property?

Your county assessor maintains a file of information on your property. If you have questions about your assessment, you should contact your county assessor to review the accuracy of the records. You may appeal the valuation to the Board of Equalization for the county in which the property is located. This board consists of the county commissioners. Most appeals must be filed with your county clerk by the fourth Monday in June. Properties assessed at other times of the year have different appeal dates.

Property values maintained by our county assessor are public records. You may also ask to review the value of other properties in that county.

Be prepared to document your reasons for requesting a change in your property’s assessed value. You must prove that the assessor’s value is not the current market value of  the property.

7. How is my property tax determined?

The amount of tax is determined from the budget needs of the taxing districts. There are many kinds of taxing districts in Idaho. Some, like cities and counties, levy taxes to provide a wide range of services. Others levy taxes for specific purposes like highways, schools, or fire protection.

Officials for each taxing district determine the annual budget needed to provide services for the district. The approved budget is divided by the total taxable value of all properties within the district.

The result is the district’s tax rate. This rate, multiplied by the taxable value of your property, determines the amount of taxes you owe to the district.

Every property is located within several independent-taxing districts. This means your property tax bill includes taxes for all the districts in which you live. This combination of taxing districts is known as a “tax code area.” Each of these areas is assigned a number which appears on your assessment notice and tax bill. Within each tax code area, the total tax rate is generally the same for all properties.

The taxable value of your property determines how much tax you pay in relation to other properties. Assessments must be accurate for all taxpayers to pay their fair share of the total property taxes.

8. When will I get my property tax bill?

You should usually receive your tax bill by the end of November. Contact your county treasurer if you have questions about your tax bill.

9. How can my taxes go up if my property’s taxable value does not increase?

Tax rates may be affected by a variety of factors.

Rates may increase due to a taxing district’s emergency needs or voter-approved bonds and override levies. Total tax rates may increase due to the creation of new taxing district that includes your property.

As an example, business has declined and slowed for local industry or agriculture, a county’s economy may suffer and affected property values may go down. However, your taxes may be higher since taxing districts still need to pay for basic services.

10. Are there limits on property tax increases?

Yes, there are limits on property tax increases. 

First of all, most taxing districts have limits on the tax rates they may charge. 

Second, districts other than schools are limited to annual increases of 3% plus an allowance for growth on a portion of their budgets. The growth allowance is determined on the basis of new construction and annexation that occurred during the previous year.

11. Why do I pay higher taxes than my neighbor?

You may live in a different taxing district than your neighbor. Also, your property may appear similar to your neighbor’s at first glance, but there may be enough differences in land size, square footage of homes, quality or condition of land that will result in value differences between properties.

Also, your neighbor may be eligible for some form of property tax reduction for which you either did not qualify or did not apply.

12. Is any tax relief available to homeowners?

Yes, Idaho has a homeowner's exemption for owner-occupied homes, including manufactured homes, which are primary dwellings.

This exempts up to 50% or $100,000, whichever is less, of the value of your home and home site (Section 63-602G IC). Taxes are computed on the remaining value. You may also receive the homeowner's exemption if you are paying occupancy taxes.

Applications are available from the Assessor's Office. When an application is approved, the exemption is permanent as long as you own and occupy the property. If the property is sold, the new owner must file a new application. There are no income or age restrictions, but you can qualify for an exemption on only one home at a time. You must own and occupy your home on January 1 of the tax year and must apply for an exemption by April 15th.

You may also qualify for Property Tax Reduction (Circuit Breaker), if you meet the income requirements and fit one of the following categories:

• Age 65 or older, Widow (er)
• Blind
• Former POW
• Fatherless or motherless minor
• Qualifying disabled person

Applications for the program (PDF) may be obtained from your county assessor and must be filed each year between January 1 and April 15.

View more State of Idaho information and forms about homeowners and property taxes.

13. What is an occupancy fee?

If you purchase and move into a newly constructed home, that no one has ever lived in and move into it after January 1, you will pay the occupancy fee instead of property taxes for the portion of the year you live there. 

You must notify the Assessor's Office on or before the date you move into your new home.

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1. Why are we creating a registry portal?

House Bill 560 (2014 Regular Session) created a new section of Idaho Code, 67-450E. This section of Idaho Code affects local governing entities (LGEs), the Legislative Services Office (LSO), and the State Tax Commission and is intended to improve transparency and compliance with audit requirements contained in Idaho Code section 67-450B and C. 

This legislation requires all LGEs to register through the portal providing administrative and financial information. It also provides for penalties when LGEs are not compliant with the registration requirement or do not submit audit reports in accordance with Idaho Code 67-450B or C.

2. What is required under Idaho Code 67-450B and C?

The introductory paragraph for each section is virtually the same, one focused on primary local governments such as cities, counties, authorities and districts, and one focused on affiliated entities such as commissions and institutions; 

The requirements set forth in this section are minimum audit requirements for all local governmental entities, and include, without limitation, all cities, counties, authorities and districts organized as separate legal and reporting entities under Idaho law, and include the councils, commissions and boards as appointed or elected and charged with fiscal management responsibilities of the local governmental entity.

Those code sections provide the minimum audit requirements for all LGEs based on annual expenditures as follows:

• Entities expending less than $100,000 from all sources in a fiscal year have no audit requirement
• Entities expending more than $100,000, but less than $250,000 from all sources in a single fiscal year are required to have an audit every two years
• Entities expending more than $250,000 from all sources in a single fiscal year are required to have an annual audit

Audit reports are required to be submitted to LSO within 9 months of the close of the fiscal year.

3. Why was additional legislation introduced in the 2014 legislative session?

Legislators over the past few sessions had raised concerns to the Legislative Services Office (LSO) and prepared draft legislation to address concerns about the ability to access financial information related to local governments and special districts across the state. However, prior to the 2014 legislative session, nothing had been voted out of committee for a full floor hearing.

Additionally, the Legislative Services Office-Audits Division receives calls from constituents asking for financial statements or audits for a variety of local governing entities and we did not have a good directory of entities or consistent submission of audit reports. The combination of this concern and legislator interest led to the identification of a study report.

January 2014, LSO issued a report on local government financial reporting and compliance with Idaho Code. The objectives of the report were:

• Identify the number of local governing entities in Idaho
• Determine how the entities are monitored, both operationally and financially
• Determine compliance with Idaho Code Section 67-450B

The report contained three findings:

• No budget data is submitted which makes it difficult to determine whether local governments are complying
• No central registry exists, which makes it difficult to determine who should be submitting audit reports
• No enforcement mechanism exists for noncompliance

The report’s recommendations were:

• Amend the statute to include a notification and enforcement process for noncompliance
• Establish a central registry to provide a comprehensive list of all local governing entities authorized to operate within the State of Idaho
• Require all local governing entities to submit an approved budget

The resulting legislation passed and was signed into law March 26, 2014. House Bill 560 passed by the 2014 Legislature to address the findings in the special report. Support for the bill was unanimous, passing the House 68-0 with 2 absent and the Senate 35-0 with one absent. It was then signed by the Governor on March 26, 2014, with an effective date of January 1, 2015.

4. What are the new requirements in House Bill Number 560 codified in Idaho Code Section 67-450E?

All LGEs are required to register with the portal. The following are important dates for compliance with this requirement:

• January 1, 2015 – The Legislative Services Office (LSO) must have the registry portal operational.
• March 1, 2015 – Every existing local governing entity must complete the initial registration via the portal.
• September 1 – Every year on or before this date, the LSO must notify the appropriate board of county commissioners and the Idaho State Tax Commission of any local governing entities that have failed to comply with Section 67-450E.
• December 1 – Every year on or before this date, local governing entities must update registration information, the State Tax Commission must submit a list to LSO of all taxing districts within the state, and the county clerk of each county must submit a list to LSO of all taxing districts and all other local governing entities in the county.

5. What are local governing entities required to do?

• Every existing local governing entity must register using the registry portal. 
  • This initial submission of information must be completed by March 1, 2015. 
  • After the initial registration, every year on or before December 1 entities must update the registration information.
• The information that must be provided is in three categories:
  • Administrative
  • Documents to Submit (approved budgets, audits, unaudited financial statements)
  • Financial

6. What will be on the registry portal?

This table (PDF) contains the requirements of Idaho Code Section 67-450E and an explanation of the acceptable types of information for each requirement.

7. What are some examples of possible reporting due dates?

After the initial registration deadline of March 1, 2015, entities will have some flexibility to select a date that most easily accommodates the entities’ workloads to comply with the requirement to update information reported on the portal every year on or before December 1. 

Uploading on the Deadline

Here is an example for an entity with a fiscal year-end of September 30, 2015, who completes their annual audit on June 15, 2016, including a timeline for submitting information to the portal that would satisfy the requirements:

• September 30, 2015: Fiscal year ends
• December 1, 2015: This is the deadline for updating registry information. The following information should be available:
  • Any changes to the administrative information of the entity.
  • The most recently adopted budget should be for the fiscal year ending September 30, 2016.
  • An unaudited budget to actual comparison should be available for the fiscal year ended September 30, 2015.
  • The amount of bonds and other debt outstanding, the average length of terms, and the average interest rate of all debt obligations should be available from the audited financial statements for the fiscal year ended September 30, 2014.
• June 15, 2016: The audit of fiscal year 2015 is completed and can be uploaded to the portal.
• September 30, 2016: The fiscal year ends and the cycle begins again.

Uploading Before the Deadline

Reporting does not have to be on December 1 each year. The requirements state that the information must be updated on or before December 1 each year, which allows local governing entities to update their information on a schedule that is convenient for them.

Many local governing entities may find it most convenient to update the portal information once per year when they upload their audit reports. Using the same information as in the previous example, a local governing entity may choose a different timeline that would also satisfy the requirements:

• September 30, 2015: Fiscal year ends.
• December 1, 2015: The deadline for updating registry information. If your initial registry information has been entered by March 1, 2015, and the information is still accurate, then your 2015 reporting requirements have been satisfied.
• June 15, 2016: The audit of fiscal year 2015 is completed and can be uploaded to the portal. The following information should also be available for reporting to meet the December 1, 2016 reporting requirement:
  • Any changes to the administrative information of the entity.
  • The most recent adopted budget for the fiscal year ending September 30, 2016.
  • The most recent fiscal year end is September 30, 2015, and the audit report should contain audited budget to actual amounts. The requirements are for unaudited amounts, but many entities may be more comfortable reporting audited amounts which also satisfy the requirements.
  • The amount of bonds and other debt outstanding, the average length of terms, and the average interest rate of all debt obligations should be available from the audited financial statements for the fiscal year ended September 30, 2015.
• September 30, 2016: The fiscal year ends and the cycle begins again.

8. How are the Legislative Services Office and counties affected?

Counties must comply with the registry requirements of Idaho Code Section 67-450E just like all other local governing entities, but they also will be affected in different ways.

Notification by County Clerks

County Clerks must notify all local governing entities within their boundaries of the requirements of Idaho Code Section 67-450E. On or before December 1 of each year the county clerk of each county shall submit a list to the LSO of all local governing entities in the county that are authorized to impose fees, assessments, or taxes, or that receive property tax money. This list will be compared to the registry information submitted by entities to identify and notify entities that may not have registered.

Requesting Assistance

Local governing entities may request assistance from the county to comply with the provisions of this section, but the county is under no obligation to provide assistance. If the county chooses to provide assistance to the local governing entity, the county may charge the local governing entity all reasonable fees, costs, and other expenses incurred in providing this assistance. Reasonable fees and costs include, but are not limited to, labor, material, and copying costs. These fees and costs may be deducted from any distributions of taxes, fees, or assessments collected by the county on behalf of the local governing entity.

Notification of Missed Deadlines

The Legislative Services Office must notify entities immediately after a due date has passed (both for the registration requirements and the audit submission requirements) if required submissions have not been received or if the information submitted is noncompliant. The local governing entity then has 30 days to submit the information or notify LSO of the time when they will be able to comply.

Notification of Board of County Commissioners for Noncompliance

By no later than September 1 of any year, the Legislative Services Office must notify the appropriate board of county commissioners and the Idaho State Tax Commission of an entity's failure to comply with these requirements. 

The board of county commissioners must then place a public notice in a newspaper of general circulation in the county indicating that the entity is noncompliant with the legal reporting requirements of this section. The county commissioners shall assess to the entity the cost of the notice, and the cost may be deducted from any distributions of taxes, fees or assessments collected by the county on behalf of the local governing entity. 

The Legislative Services Office shall notify the board of county commissioners and the Idaho State Tax Commission of the compliance status of each entity by September 1 of each year until the entity is in compliance.

9. What penalties are in place for noncompliance with the requirements included in Idaho Code Section 67-450E?

For entities that fail to comply, the following enforcement procedures are in place:

• Prohibition from any budget increase otherwise provided by either subsection (1)(a) or (e) of section 63-802, Idaho Code.
• The Idaho State Tax Commission shall withhold the annual sales tax distribution pursuant to section 63-3638(10), Idaho Code. The amount of the distribution shall be retained in a reserve account until the Legislative Services Office certifies to the Idaho State Tax Commission that the entity has complied, and then the distribution shall be paid.
• If the entity is a non-taxing district, the board of county commissioners shall convene to determine appropriate compliance measures which may include, but are not limited to:
  • Require a meeting of the board of county commissioners and the entity's governing body wherein the board of county commissioners shall require compliance of this section by the entity.
  • Assess a noncompliance fee on the noncomplying entity, not to exceed $5,000. The fee may be deducted from any taxes, fees, or assessments collected by the county on behalf of the local governing entity, and the local governing entity may not pass on the amount of the fee to the persons within the jurisdiction of the entity in the form of adjustments to fees or assessments.
  • Cause a special audit to be conducted on the entity at the expense of the entity.

10. What items are needed prior to registering an entity?

Here is a list of documents and information that will be needed to complete the registration process. Find a more detailed explanation of these items.

• Board member information - appointed or elected members, term as a member (2 year, 4 year, etc.)
• Budget to actual information for revenues and expenditures. This information can come from financial reports utilized in board meetings, preliminary budget to actual financial statements used in the audit report, or the most recent audit report itself
• Entity contact - email and physical addresses
• Entity establishing information such as authorizing or operating statutes, oversight entity (such as transportation authorities are authorized by the Idaho Transportation Department)
• Most recently approved budget. Usually forward looking, state budgets are “approved” in March for the following fiscal year that will be completed in about 15 months
• Most recently completed audit

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1. If I send my original Birth Certificate along with my Passport Application, is it returned?

Yes. In a separate envelope.

2. Is a hospital Birth Certificate acceptable?

No. Only a State-issued Certified Copy or original Birth Certificate is accepted.

3. Does your office do renewals?

Washington County does supply renewal applications; however, we do not process them.

4. Can I sign my application before I bring it in?

No. The application must be signed in the presence of an authorized passport clerk.

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1. Do I need to be a resident of Idaho to obtain a marriage license?

No, however, with an Idaho state Marriage License, you must get married in Idaho.

2. Is there a waiting period before using the license?

No, you may get married the same day.

3. Can I use this Marriage License in another state?

No, an Idaho State Marriage License is only valid for ceremonies performed in Idaho.

4. When will the Marriage License expire?

There is no expiration date on the license. If not returned within a year, please contact Vital Statistics at 208-334-5980.

5. When we received the Marriage License, are we married?

No, an authorized clergy member, judge, or other designated official must perform the ceremony.

6. Is my last name automatically changed after the ceremony?

No, you must present a certified copy of the Marriage License to both the Social Security Office and the Department of Motor Vehicles.

7. Who can perform the wedding ceremony?

A Judge, Mayor or Minister can perform the ceremony.

Judge Eames will perform marriages. You must make your own appointment with Judge Eames by calling 208-414-2232.