The Assessor’s Office keeps a record of ownership changes, maintains maps of property boundaries, keeps descriptions of building characteristics, and keeps track of properties that have exemptions, including homeowners and Property Tax Relief. The Assessors also analyze trends in sale prices, construction costs and rents to establish the value of all taxable property. The values are as of January 1st of the current year. Taxable property is assessed every year and a physical inspection is conducted once every five years. If there is a change in the property an inspection may occur sooner. Assessment notices are mailed to property owners on the First Monday in June and may inquire regarding the assessed value to the Assessor's office until the Fourth Monday in June. At that time, the values are set unless the property owner has an appointment with the Board of Equalization and a change is made.
Since Idaho is a non-disclosure state, the Assessor's office depends heavily on the public to provide sales information. The more quality information the Assessor's office can obtain, the more accurate and equitable the assessments will be. Taxes are set by the Taxing Districts, County, Cities, Schools, Fires Districts, etc., and the assessed values are a means of distributing the tax burden in that particular taxing district.
Your Appeal Rights
What are your rights and responsibilities?
If your opinion of the value of your property differs from the Assessor, please contact the office to discuss the matter. The Assessor’s Office will be glad to answer any questions you may have about the value of your property. If you can not reach an agreement with the Assessor's Office, regarding your value, you may then appeal to the Board of Equalization. Only the value may be appealed, not the taxes. You will need to provide evidence as to the reason the assessment of your property is incorrect.
The Assessor also provides information regarding tax exemptions. These include Homeowner Exemptions, Property Tax Reduction, also known as Circuit Breaker Exemption, Veterans Property Tax Benefit, and exemptions allowed for agricultural and forest lands. You may print an application from the forms tab on this page.
Currently our data page information is not user friendly. Until we get our data page information more user friendly, the way to find basic information on a parcel is to click on the data page. This is an excel format, so it can be sorted to locate what you are looking for.
Assessor’s Office 1500 Hwy 2, Suite 205 Sandpoint, ID 83864 Phone: (208) 265-1440 Fax: (208) 265-1451