Property Assessment Appeals

Board of Equalization 

The function of the Board of Equalization (BOE), pursuant to   Idaho Statue 63-502   , shall be confined strictly to assuring that the market value for assessment purposes of property has been found by the assessor as provided for in Idaho Code.

The Board of Equalization (BOE) must examine all appeals and determine if the market value placed on your property is fair and accurate.

Assessed Property Value 

The Assessor’s Office determines your assessed valuation. Each year the property assessment notices are mailed out on the first Monday in June.

If you have questions about how your property was assessed or if your opinion of the value of their property differs from the Assessor, please contact the Assessor’s 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 the Assessor’s office finds that they have made a mistake in the property characteristics or any other mistake then they can change the assessment and send a corrected notice at that time. If they do not find a mistake then they can explain the assessment and the property owner may understand the assessment and agree that it is fair and accurate.

Your Appeal Rights 

However, if the owner still disagrees with their assessment they can file an appeal with the Board of Equalization which is the three County Commissioners acting in a different capacity.

The property owner (or representative) has the burden of proof in seeking affirmative relief to establish that the determination of the assessor is erroneous, including any determination of assessed value. A preponderance of the evidence shall suffice to sustain the burden of proof.

Presenting your Appeal to the Board of Equalization 

Appeal forms are available on-line (see link below) or at the Bonner County Commissioner’s Office, 1500 Hwy 2, Suite 308, Sandpoint, ID 83864.

All completed appeal forms must be accompanied by current years assessment notice and any other supporting documentation must be filed with the Bonner County Commissioner’s Office on or before the fourth Monday in June at 5:00 p.m.

Please submit the original + three copies of the following (please do not staple, add tabs, or bind in any way):

  • appeal form  (required)
  • assessment notice  (required)
  • supporting documentation

Forms & Information