About Canyon County
Canyon County is situated on 604 square miles of prime farmland in southwest Idaho. It is bordered by Payette and Gem Counties on the north, Ada County on the east, Owyhee County to the south, and Malheur County, Oregon to the west. The Census Bureau has calculated our 2007 population at 179,381. Complete demographic information on the county can be found at the Census Bureau web site. In 2009, mobile homes, real, and business personal property totaled over 89,000 parcels with a market value in excess of $11,868,000,000. In 2010, the market value fell to just over $9,525,000,000.
The County Assessor is an elected official whose principal function is to assess all property, not expressly exempt, within the county at market value and to maintain records of the ownership. The Assessor is also charged with registering motor and recreational vehicles, and with disbursing the applicable licenses and permits. The Assessor's Office is located in the Canyon County Courthouse in Caldwell.
MARKET VALUE: The ad valorem tax is based on the market value of property. ID CODE 63-201(15) defines market value as "...that amount of United States dollars or equivalent for which, in all probability, a property would exchange hands between a willing seller, under no compulsion to sell, and an informed, capable buyer, with a reasonable time allowed to consummate the sale, substantiated by a reasonable down or full cash payment." Idaho law requires that all taxable property be valued at market value as of January 1st each year. This is accomplished by physical appraisal, reappraisal or by indexing. An index is an adjustment or trend that is applied to existing assessed value to reflect current market value and is based on statistical analysis of recent sales.
YOUR ASSESSED VALUATION & PROPERTY TAXES: The amount of property taxes to be collected is not determined by the Assessor nor any single government official, but by all local government agencies providing services, such as your city, school, highway or rural fire district. Your assessed valuation does, in part, determine your share of the property taxes collected; therefore, it is important to you and our office that your valuation be fair, accurate and equitable.