January
January 1:
- Assessment Date – All real and personal property is to be assessed based on its condition as of the date at 12:01 AM.
- Application for Circuit Breaker – The application period for the Circuit Breaker Tax Reduction Program begins. For more information visit Idaho State Tax Commission – Property Tax Reduction (Circuit Breaker).
March
March 15:
- Personal Property Declarations – Personal Property Declarations (including Industrial Reports) must be filed with the Assessor on or before this date.
April
April 15:
- Circuit Breaker Reduction Application Deadline – This date is the deadline for all claims for the Circuit Breaker Property Tax Reduction to be filed with the County Assessor.
June
First Monday:
- Assessment notices mailed – Assessment Notices of property on the Real and Personal Property Assessment Rolls must be mailed to the taxpayer by this date.
Fourth Monday:
- Deadline to contest Real and Personal Property Assessment notices – Real and Personal Property Assessment notices can be contested in the Assessor’s Office on or before this date.
November
November 1:
- Transient Personal Property Reported – Deadline for the Assessor of the home county to receive a statement from the owner of transient personal property concerning the property and its movement.
Second Monday:
- Assessment Notices for Subsequent Roll Mailed – Before this date, Assessment Notices for property included on the Subsequent Assessment Roll must be mailed.
December
First Monday:
- Deadline to contest Subsequent Assessment Notices – Subsequent Assessment notices can be contested in the Assessor’s Office on or before this date.
