Annexation Submissions

Idaho annexations are governed by Statute 50-222 and Administrative Code (IDAPA) 35.01.03. Idaho State Tax Commission (ISTC) cannot advise on legal matters, so any questions about Idaho law should be brought to your legal team.

All documentation needs to be signed by December 31 and filed with ISTC within 30 days of signature and by January 10 to be included in the next effective year. For instance, a document signed on December 26, 2025, and received by ISTC on January 3, 2026, will be incorporated into 2026 tax year. A documented signed on December 26, 2025, and received by ISTC on January 25, 2026, will be incorporated into the 2027 tax year.

How to Submit an Annexation

An ordinance, order, or resolution must (see IDAPA 35.01.03.225):

  • Be signed by the appropriate district officials
  • Provide district contact information
  • Have a legal description:
    • Distances and directions
    • Reference to Public Land Survey System (PLSS)
    • Lot and Block of Subdivision (if application)
    • Combination thereof
  • Contain a map:
    • Must match legal description
    • Reference PLSS
    • Lot and block descriptions must include copy of recorded subdivision plat
    • Include existing district boundary whenever possible
    • North arrow and scale
    • Exhibit information with district name and ordinance number
    • Bearings and distances between points, if applicable

Please email a copy to ISTC: gis@tax.idaho.gov

Open Interactive Map

Taxing district personnel can monitor the status of taxing district change requests that were submitted to the Tax Commission. The data displayed are for proposed changes that would begin to levy on January 1, 2026.

Only submissions received will be shown in the tables below. If the submission doesn’t show below, it hasn’t been received by the Tax Commission. Data are updated each night. Please contact the Tax Commission if the 11″ x 17″ map or List of Changes doesn’t accurately reflect the proposed changes.

Click on the Ordinance field value in the table below for more information. If “Audit” appears in the Ordinance field in the table, then some information may not appear in the Proposal Details table on the page linked to the Ordinance value.

View the list of counties with proposed changes

View ordinances and other documentation, related to annexations, consolidations, creations, or dissolutions of tax districts, that are on file at the Tax Commission. All the documents are in PDF format and may be viewed by clicking on the document name.
Historical Annexation Mapping Application