Property Assessments & Records
The Bonner County Assessor’s office’s staff manages a vast database of property records.  Our office is responsible for the annual valuation of all real and personal property parcels property tax purposes, and maintains records of property ownership, parcel boundaries, and reviews all addressing and street naming applications in the county.
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Important Dates | |
January 1 | ASSESSMENT LIEN DATE:  Effective  valuation date used to determine market value for property tax purposes (63-205, Idaho Code) |
1st Monday of January | DEADLINE: Missed Property Assessment Notices mailed (63-308, Idaho Code) |
4th Monday of January | January Commissioners’ Meeting:  County Board of Equalization meets to hear appeals and to equalized Missed Property Roll Assessments from the prior calendar year (63-501, Idaho Code) |
March 15 | DEADLINE: Business Personal Property Declarations Submitted to the Assessor’s Office  (63-302, Idaho Code) |
April 15 | DEADLINE: Exemption Applications must be submitted* (63-602, Idaho Code) |
April 15** | DEADLINE: Property Tax Reduction (63-706, Idaho Code) |
May 15 | Taxpayer/Assessor must be notified of Exemption Approval by County Commissioners for all exemption that require application (63-602, Idaho Code) |
1st Monday of June | DEADLINE: Property Roll Assessment Notices mailed (63-308, Idaho Code) |
4th Monday of June | DEADLINE: for filing Appeals of Values on Primary Property Roll (63-501A, Idaho Code) |
4th Monday of June | County Board of Equalization begins to hear assessment and exemption appeal for the Primary Property Roll (63-501, Idaho Code) |
2nd Monday of July | County Board of Equalization ends (63-501, Idaho Code) |
2nd Monday of July | Homeowner’s Property Tax Relief Roll Status Date:  All properties qualifying for the Homestead Exemption must be reported on the Homeowner’s Property Tax relief roll (63-724, Idaho Code) |
4th Week of August | DEADLINE:  Homeowner’s Property Tax Relief Roll:  Assessor must transmit the Homeowner’s Property Tax Relief Roll to the County Auditor (63-724, Idaho Code) |
2nd Monday of September | Ada County Commissioners Set Tax Levy and Submit to Idaho State Tax Commission for review and final approval (63-801, Idaho Code) |
4th Monday of October | State Tax Commission reviews and approves property tax levies (63-809, Idaho Code) |
3rd Monday of November | DEADLINE: Subsequent Roll Assessment Notices mailed (63-308, Idaho Code) |
4th Monday of November | DEADLINE: Â Appeal of Subsequent Roll Assessments (63-501A, Idaho Code) |
4th Monday of November | County Board of Equalization for Subsequent Roll Assessments begins (63-501, Idaho Code) |
1st Monday in December | County Board of Equalization for Subsequent Roll Assessments ends (63-501, Idaho Code) |
December 31 | Homestead Exemption application deadline for current assessment year (63-602G, Idaho Code) |
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* Does not Include the Homestead Exemption Application
**Property Tax Reduction deadline may be extended to the next business day if this date falls on a weekend or holiday that is recognized by the internal revenue service.
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