Idaho Property Tax (2026)

Info: The State of Idaho collects no property tax; counties assess and levy it locally.

InfoVerified Jul 7, 2026

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The State of Idaho collects no property tax; counties assess and levy it locally. Property is assessed at 100% of market value as of January 1, less exemptions. The homeowner's exemption removes 50% of an owner-occupied home's value plus up to one acre (capped at $125,000) from the taxable amount. Local taxing-district budgets set the rate.

Official source: tax.idaho.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Property Tax in states bordering Idaho

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

MontanaInfo
The state Department of Revenue appraises property and certifies taxable values; local governments set mill levies (plus a statewide 95-mill school equalization levy) and county treasurers collect, so bills vary by jurisdiction.
Verified Jul 16, 2026 · Source: mtrevenue.gov · Full Montana rule →
NevadaInfo
Nevada has no statewide property tax — real property is assessed and taxed locally by each county. Annual increases in a property owner's tax bill are limited by a partial abatement: capped at 3% for owner-occupied primary residences (and qualifying rentals) and 8% for other property, under NRS 361.4722–361.4723.
Verified Jul 3, 2026 · Source: tax.nv.gov · Full Nevada rule →
OregonInfo
County-administered: county assessors value property and collect the tax for 1,200+ local taxing districts. Tax applies to the lesser of real market value or maximum assessed value — MAV growth is capped at 3%/year (Measure 50) — with district permanent rate limits and Measure 5 category limits ("compression"), so bills do not track market value directly. Appeals go to the county Property Value Appeals Board by Dec. 31.
Verified Jul 17, 2026 · Source: oregon.gov · Full Oregon rule →
UtahInfo
Locally assessed by county assessors with Tax Commission oversight under the certified-tax-rate process. A primary residence (plus up to one acre) is exempt on 45% of fair market value, so tax applies to only 55% (Utah Const. art. XIII sec. 3); rates vary by the taxing entities where the property sits. Bills and payments are handled by county officials.
Verified Jul 19, 2026 · Source: tax.utah.gov · Full Utah rule →
WashingtonInfo
Administered locally: county assessors appraise property at 100% of true and fair market value and county treasurers collect; the Department of Revenue oversees but does not collect. It is the top funding source for schools, fire, libraries and parks (about 30% of state/local taxes). Exemptions and deferrals exist for qualifying seniors and people with disabilities.
Verified Jul 19, 2026 · Source: dor.wa.gov · Full Washington rule →
WyomingInfo
Locally assessed by the 23 county assessors with state Property Tax Division oversight: residential property is taxed on 9.5% of its market value (the assessment ratio), and county/school/city/special-district mill levies apply to that taxable value. Taxes are payable in halves due Nov 10 and May 10.
Verified Jul 19, 2026 · Source: wyo-prop-div.wyo.gov · Full Wyoming rule →

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