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Local Sales Tax
City Sales Tax Some Idaho resort cities have a local sales tax City Sales Tax Auditorium Districts Some Idaho areas have established auditorium districts Auditorium Districts
Sales Tax Exemptions
Basics Basics Individuals Individuals Organizations Organizations Schools Schools Governments Governments Businesses Businesses List of Exemptions List of Exemptions
Sales and Use Taxes: Basics Guide
Idaho has a sales tax and a use tax.Sales and use taxes apply to the sale of goods and services, unless an exemption applies. (See Sales and Use and Idaho Code 63-3612 for more information.) Tax ratesIdaho’s sales tax rate is 6%. Idaho’s use tax rate is also 6%.Basics of sales taxSales tax applies to every […]
Use Tax
Basics Guide Basics Guide Reporting Reporting, filing, and paying Reporting Credit For paying another state’s sales tax Credit
Seller’s Permits
Who Needs a Seller’s Permit? Who Needs Permit Temporary Seller’s Permits Temporary Permits Regular Seller’s Permits Regular Permits Validate a Seller’s Permit Validate
Employers can e-file 967 forms today
The deadline for filing the Form 967, Idaho Annual Withholding Report is January 31. Employers can file online today by logging into their Taxpayer Access Point (TAP) account to file Form 967 and W-2s. This is the fastest way to submit the information.The Tax Commission is also mailing hard copies of the report to employers. The copies should arrive […]
Operating Property Basics Guide
The Idaho State Tax Commission is responsible for appraising all operating property in the state and each year releases both preliminary and final operating property values.Operating property definedOperating property, also known as centrally assessed property, generally includes all property operated in connection with any public utility, railroad, or private railcar fleet, located wholly or partially in Idaho. For a […]
Appraisal of Operating Property
The unit method of valuation is preferred for valuing a railroad or public utility when the individual assets function collectively, are operated under one ownership and one management, are interdependent, and the property would be expected to trade in the marketplace as a unit. Under the unit method, the value of the tangible and intangible […]
Operating Property Reporting
Every person or company owning operating property in Idaho is required to file a report (see operator statement below) with the Tax Commission by April 30 of each year. This report may include asset listings, financial statements, reports to stockholders, and reports to regulatory agencies.Some property may be classified as nonoperating Nonoperating property generally includes […]
Apportionment of Operating Property
Apportionment is the process of assigning the value of operating property to the appropriate taxing district.CalculatingIt’s done by calculating the value per mile of wire, pipe, or rail in Idaho and applying this rate per mile to each tax code area in which the wire, pipe, or rail is located. Apportionment for electric companies is […]
Final Values
Please review your county’s final operating property value information. These values were adopted by the State Board of Equalization on August 25, 2025. Please contact us if you have any questions or comments.Select one of the counties listed in the drop-down menu. Click on the report you would like to view/print. Note: 2025 Final Values […]
Online Guide
The Property Appraisal unit includes education, forestry/timber, personal property, and centrally assessed property. Current total parcel count, by county Forestlands Centrally assessed property Centrally Assessed Property is appraised by the Idaho State Tax Commission for tax purposes. It is appraised as a unit, which is a technique used to value a group of property items […]
Personal Property Valuation
In Idaho, county assessor’s offices assess value on personal property in their county. This page doesn’t cover information about personal property that operating property companies, such as public utilities and railroads, own. The Tax Commission assesses this property. Read more about operating property.Personal property defined Idaho law defines personal property as everything that’s the subject of […]
Property Appraisers Forestlands
The Property Tax division of the Idaho State Tax Commission administers forestland taxation. The state uses property taxes to pay for public services (e.g., schools, cities, counties, local law enforcement, fire protection, highways, libraries). We in the Property Tax division oversee local property tax procedures to make sure they comply with Idaho laws. Forest tax […]
Real Property Parcel Count
This parcel count, as of July 1, 2025, includes only manufactured housing and real property parcels and doesn’t include any personal property. There’s a total of 1,147,955 parcels.Parcel count by county
Property Tax Education Classes
Scheduled ClassesPlease click on a class location to access class information.Summer school and winter schoolRead the 2023 Winter Appraisal/Mapping/Property Tax Administration School Brochure for class agenda and instructions, including how to register.Education program for Property Tax Appraisers
Property Tax Education Resources
Resources 2026 Summer School Schedule 2026 Fall School Schedule Education program for Property Tax Appraisers Certification Property Tax Appraiser certification Application for Certified Property Tax Appraiser Cadastral Specialist certification Application for Certified Cadastral Specialist
Certification Property Tax Appraiser
Requirements Pass Tax Commission’s Principles of Property Valuation course or IAAO Course No. 101, and Pass the IAAO Course 102 or IAAO Course 201 or IAAO Course 300, and Complete a minimum of 12 months of property tax appraisal experience in Idaho, and Submit a completed Application for Certified Property Tax Appraiser to the Tax Commission Education Program […]
Certification Cadastral Specialist
Requirements Pass Tax Commission’s Basic Mapping Course, and Pass the IAAO Course 600 or IAAO Course 601, and Complete a minimum of 12 months experience working as a cadastral specialist in Idaho, and Submit a completed Application for State Certification Cadastral Specialist to the Tax Commission To maintain certification, a cadastral specialist must complete 32 credit hours […]
Counties Technical Services
The Technical Services unit works closely with Idaho’s 44 counties to provide software and services in property appraisal, tax administration, and computerized mapping. Please contact us with any questions.GIS maps The GIS team processes all annexations from Idaho taxing districts, providing continuing education, and offering software technical assistance to county mapping staffs.ProVal Client server-based Computer Assisted Mass Appraisal (CAMA) software and […]
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