Assessor FAQ

Assessor
Welcome to the frequently asked questions portion of the Canyon County Assessor website.  Here you will find answers to questions relating to the tasks this office handles.  Many people confuse the duties of the Assessor and Treasurer.  If you don’t find answers to your property tax questions here, you may wish to visit the Treasurer’s site or feel free to contact us at: AssessorDept@CanyonCo.org

Doesn’t the law limit the amount property value can increase?

The law does not limit the amount an individual’s property tax bill can increase, but it does limit the amount taxing districts can increase the portion of their budgets that is funded from property taxes. Since the taxing district’s budgets are a large factor in determining your tax bill, this does help limit the increase.  The only thing limiting the other factor in determining your tax bill, the assessed value, is the free market.  For more information on assessed values see: How is property assessed in Idaho?

Each taxing district can increase their budget by only 3% over the previous year.  They can also receive additional funds from new construction and annexation. The funds from new construction is figured by multiplying the total net taxable value of the new construction by the previous year’s levy rate.  The previous year’s levy rate is used because the current year’s levy rate is not yet determined at the time of calculating taxes on the new construction (occupancy) roll.  These additional funds help taxing districts adjust to growth when the area they serve expands.

Voter approved issues such as bonds and overrides may exceed the budget limitation.  For example, voters could approve a special levy to make improvements to a particular public building.  If this were to happen, the taxing district would be able to increase their budget by 3%, plus the amount approved by voters, plus they would still receive the new construction taxes should there be any. See Idaho Code 63-802 external

Some taxing districts are limited even further by a cap on their levy rates.  (An explanation of levy rates can be found at Determining Property Taxes.)  For example, the levy rate for the portion of a Highway district’s budget that goes to Road/Bridge Maintenance and Construction is capped at 0.00200000 (that is 0.2% of your property value).  This doesn’t mean the total levy rate for any highway district may not be more than 0.2%.  In fact the total 2011 levy rate for Highway District #3 was 0.2231648%.  Code 40-801(1)(a) external states that just the portion of the levy that is allocated to Road/Bridge Maintenance and Construction is capped at 0.2%.  Other portions of their budget have other caps and there are portions of highway district’s budgets that are not capped at all.

There is not one code in Idaho that governs all levy rate caps; these caps are within the chapters and titles governing each taxing district.  A list of these codes and levy caps can be found here pdf.  Please note, this list is not guaranteed to be complete.

How do I access a list of properties going up for auction?

The Assessor’s office does not handle tax deed sales or repossessions. To find information on property being seized due to back taxes you may contact the Treasurer’s office at (208)454-7355.

Contact the Sheriff’s Department  for information on properties being sold at a Sheriff’s sale.  The Sheriff’s office conducts auctions as needed.  Notice of auctions are posted in the legal section of the Idaho Press Tribune and titled “Notice of Sheriff’s Sale”.  Upcoming auctions are also posted on a the bulletin board in front of the  Sheriff’s  Office.  For further information on Sheriff’s sales you may contact Peggy in the Sheriff’s Office at (208)454-7520 or  prea@canyonco.org

How do I change the mailing address on my property?

Monitor the mailing address and other information on file at Parcel Information external

Instructions for the parcel information database external

How is property assessed in Idaho?

All taxable property must be assessed at 100% of current market value less statutory exemptions (such as the Homeowner’s Exemption).  The county Assessor must estimate how much an informed and willing buyer would pay for the property on January 1st of that year. To do this, the Assessor generally uses sales data to develop guidelines for assessing value using mass appraisal methods. The Assessor considers the features that influence what a buyer would pay for property. Some of these features are size, location, quality, age, and condition. See Idaho Code 63-205 external

Since Idaho is a non-disclosure state, the Assessor’s office depends heavily on the public to provide sales information when property is bought and sold.   The more quality information the Assessor’s office can obtain, the more accurate the assessments will be.

Each year, assessment notices  are mailed to all property owners to notify them of their current assessed value.  It is very important for property owners to read this notice carefully.  Any appeals, corrections or requests for changes must be received by the Assessor’s office by the deadline on the assessment notice.  See appeals process.

What are MY responsibilities as a property owner and taxpayer?

  • Be aware of the important dates such as deadlines for payments, applications for property tax relief,  and assessment appeals .
  • When mailing your tax payment, be sure the envelope is U.S. postmarked on or before the due date.
  • Notify the Assessor’s Office whenever your mailing address or phone number changes.
  • If you will be traveling at the time taxes are due, contact the Treasurer’s office for an “estimated tax amount” so that you can prepay or make other arrangements to pay by the due date.
  • Proof of payment of property taxes is the responsibility of the taxpayer.  Be sure to keep accurate records, receipts and cancelled checks documenting your payment.  See Idaho Code 63-1306(2) external

What is the notice I received from the Assessor?

You may have received an Assessment notice .

Assessment notices are issued to inform you of the value of the property. This is the value that your taxes will be calculated on that year.  Pay close attention to the assessment notice and ensure everything is correct.  If corrections need to be made, contact the Assessors Office.  Instructions on appealing the value and the deadline is printed on the assessment notice.

You may have received a letter requesting information or informing you of a change made to your account.  Look for contact information directly on this letter.  When contacting us have the notice in front of you and note the signature at the bottom to assist us in determining who could best help you.

When will assessment changes be reflected in my house payment?

You may be asking this question because you just received your assessment notice or maybe just signed up for a homeowner’s exemption.  For homeowner’s exemptions to be active for the current year, application must be made by April 15th.  Your assessment notice will show whether or not the homeowner’s exemption is active.  For real property on the regular tax role the assessment notices go out in June and the property taxes that are calculated on this assessment are due December 20th.  Canyon county allows these taxes to be paid in two payments without penalty.  When this option is chosen the second payment is due June 20th the following year.

Typically, mortgage companies use this two payment option and only collect enough to pay half the taxes at a time.  This often causes confusion for a person who is expecting their house payment to automatically reduce the same month their new homeowner’s exemption goes into affect.   For most people the payment will not be reduced until the second half of that first year and this is only if their mortgage company is aware of that exemption and how it works.

Generally most mortgage companies determine how much to collect  from the property owner based on what the last tax payment was.  If there has been a change that will significantly impact your tax bill, it is a good idea to notify your mortgage company.  Changes that could significantly impact your tax bill could include signing up for a homeowner’s exemption or building a structure.

Most mortgage companies in the state of Idaho are aware of homeowner’s exemptions as well as the tax time line.  If your mortgage company is out of state you may need to educate them.  Before placing this call, ensure you have a full understanding of how property taxes are calculated in Idaho by reading Determining Property Taxes.

For specific details about your house payment and escrow account, contact your mortgage company directly.  The Treasurer’s office has information on the property taxes and who pays them, but only your mortgage company can answer specific questions on your individual escrow account.

If need be, the Treasurer’s office can compute estimated taxes for you to provide your mortgage company.  They can be reached at (208) 454-7355 or treas@canyonco.org.

Why does the Assessor’s office need to see my Trust or LLC Papers?

When you transfer ownership of your property to a Trust or LLC that entity becomes the owner of your property.

The Assessor’s office needs to have copies of certain pages from the Trust or LLC if you wish to have a Homeowner’s exemption and/or Property Tax Reduction.  This is because per Idaho Code you have to own and live in the home as your primary residence to qualify for these programs.  In the case that a Trust or LLC owns the home, the Assessor’s office is required to retain certain pages of that Trust or LLC to have record of who owns the Trust or LLC.  See Idaho Code 63-703(4) external

Another time the Assessor’s office would request a copy of these documents is during the transfer of ownership of a manufactured home.

Why does the property assessment show improvements when I haven’t made any changes?

Improvement is a term used in the world of real estate that refers to any buildings, paving, or other structures that add value to the land. It is not an indication that something new has happened to the property. The above mentioned items are improvements to the land and are categorized together under one heading.

Improvement does not refer to remodeling, renovating, or upgrading in this context.

Why is my assessment going up so much?

Many things can affect the value of your property. Some of them are under your control and some are not. Things you can control are the appearance and the size of your home. Things you can not control are the location and the value of surrounding homes and the general neighborhood. If a neighborhood falls into decline, its property values will decrease. Sometimes, older neighborhoods become desirable once again and are “gentrified.” While this sort of neighborhood revitalization is good, it can cause values to rise steeply in just a few years. Another reason could be that the appraiser may have discovered better information resulting in more accurate estimated value of your property.

The current process requires the counties to physically appraise all properties every 5 years. In the intervening years the counties are required to do adjustments to ensure that all properties are at the current market value.

One thing to remember is that the County Assessor does not decide what the market is – only the free market can do that. When supply for a particular style property is limited and the demand goes up the value goes up just like any other commodity. The County Assessor does look at sales information and assesses values based on that information.

Why is my property assessed, and how?

Property taxes are a principal source of income for cities and counties and special-purpose governments like fire, schools, library, cemetery and other districts. Each of these local governments applies a tax rate to the value of your property.

The county Treasurer sends you a bill and collects the tax, then the Clerk distributes it to the local governments.

At the Assessor’s office, our job is to make sure homes and businesses are valued correctly. Under Idaho Code 63-205 external, the assessed value must be the same as the actual market value of that property. Many people think the increase in assessed value is the only reason their property taxes would increase. This is simply not the case. See How do Property Taxes Increase?

To make the process as fair and consistent as possible, we use three methods to value homes:

  1. Annual updates. Every year, the county updates your home’s value based on the price of similar homes in the neighborhood (this is called trending).
  2. Five-year updates. These are more detailed than the annual updates. Once every five years, a Deputy Assessor walks by your property to determine if there have been any obvious additions, improvements or anything else that would affect your home’s value, such as the condition of surrounding homes.
  3. Citizen feedback. Citizen comment is important to us. Since we aren’t in the habit of looking in people’s homes uninvited, there are lots of things we do not know that could influence a home’s value. We want property owners to let us know if they think our valuations are too high (or too low). You may also ask us to visit your home and do a more detailed assessment. We may discover our assessment was too high, too low, or about right. You can appeal any decision we make to the Board of Equalization when you receive your assessment notice.

Won’t my tax bill increase the same amount that my value increases?

No, the assessed value of your property is not the only factor in determining your property tax liability.  (See Determining Property Taxes) Your value could stay exactly the same and your tax bill would still increase to the degree that your tax district budgets increase.  This is because property taxes are budget driven not assessment driven.

Your assessed value could even decrease but, you may see your tax bill go up.  See How Do Property Taxes Increase?

While no one wants to pay more in taxes, there are some good things about the value of your property increasing. For most people their home is their single most valuable possession.  Greater value represents greater equity. So, if you sell your home, it will be worth more, even if you did little or nothing to increase its value. (In fact, increasing home values is one of the greatest indicators that we can feel good about the economy.) If you need a mortgage loan, or you need to use your home to help with retirement, you will have more equity to draw on.

Am I required to pay property taxes on personal property?

All non-exempt property, including personal property, is subject to property taxation.

Household goods, which are not used in a business capacity, are an example of personal property that are exempt and do notneed to be reported to the county 63-602KK external.

Contact your county Assessor for information on specific exemptions and the form to declare your business personal property.  (208) 454-6657 or email PersonalProperty@canyonco.org

Are different types of property taxed at different rates?

No, taxes are not calculated differently for different property types.  All tax bills are calculated by multiplying the net taxable value by the levy rate for the code area that the property is located in. See Determining Property Taxes.

All property types are assessed value at 100% of current market value, less statutory exemptions (such as Homeowners exemption) to determine the net taxable value.  This calculation is more complex if the property is located in an urban renewal district .

Property types within the boundaries of the same code area will have the same property tax rate, also called a levy rate.  If a property tax rate is different from a neighbor, with a few exceptions, the property is within the boundaries of a different code area.

A code area is a geographical grouping of taxing districts (such as ambulance, school and fire districts) that are funded  with property tax dollars.  The amount of taxes they receive is calculated, billed and collected centrally at the county court house and then dispersed to the taxing districts.

How can zoning affect my tax assessed value?

The Assessor’s office uses actual functional use when determining land values. The only time zoning matters when valuing property is when functional land use changes.

For example if agricultural land stops  being used as ag land, and is located in an area that is zoned for commercial use – the land will be valued as commercial land.  The value will be determined using recent sales of similar commercial land.  If this land were in an area that is zoned residential, the land would be valued as residential, and residential land sales would be used to determine value.

If the agricultural land continues to be used for ag purposes, it will continue to be valued as agricultural land regardless of zoning changes.  See Idaho Code 63-602H external

More information on how property taxes and assessed values are calculated can be found at Determining Property Taxes.

If you have any additional questions regarding assessed value you may contact the Assessor’s office at assessordept@canyonco.org.  For questions regarding zoning, contact the planning and zoning department for the city that the property is located in.  If the property is located outside city limits, contact the county planning zoning department.

What is an income approach to assessments?

Income approach is a method used to assess value to income producing properties. For operating property, the income approach is based on the premise that value can be represented by the present worth of future benefit derived from the ownership, use, or operation of the unit. The appraiser shall consider yield capitalization in processing the income approach.

For example a nine unit apartment complex has the potential to collect $3,400 in rent each month if all of the units are filled and paid for. This translates into $40,800 a year. Since not all of the units will be full all of the time and not all of the tenants will pay their rent all of the time, we figure a vacancy rate. In this example we’ll use a 5% vacancy rate which translates to $2,040. We subtract this from the “Economic Gross Annual Income”. $40,800 – $2,040 = $38,760. Let’s assume this apartment complex has a coin-op laundry that generates $500 a year. We’ll add that to our figure above and end up with $39,260. This figure called the “Effective Gross Income”.

Now we will subtract out management and miscellaneous expenses (such as snow removal and other maintenance). We allow for management expenses whether the property is professionally managed or self managed. In this example we’ll use 10% management expenses and 30% other expenses. This gives us $15,704 which we will subtract from the “Effective Gross Income” to give us $23,556 “Net Income before Interest and Depreciation”. Idaho code states that we assume everyone owns their property fee simple. In this way someone that owes a large sum of money on their property does not have an unfair tax advantage over someone that doesn’t.

To figure the property value we divide the “Net income before Interest and Depreciation” by the cap rate (return on investment). In this example we’ll use a cap rate of 8.5% to give us a total value of $277,130. A market study would determine the actual cap rate. Now lets say the land is worth $42,300 (a study of land sales would determine this) So to get the value of the apartment complex alone we just subtract the land value, $42,300 from the total value, $277,130 which is $234,830.

Economic Gross Annual Income $ 40,800
Minus Vacancy – 2,040
Plus Misc Income + 500
Equals Effective Gross Income $ 39,260
Minus Management Expense – 3,926
Minus Misc Expense -11,778
Equals Net Income before Interest & Depreciation $ 23,556
Divide by Cap Rate 8.5%
Equals Total Value 277,130
Minus Land Value – 42,300
Equals Structure Value $234,830

What is an occupancy tax?

Only property that exists on January 1st is taxed on the regular role that year. New construction is added to the occupancy role. The amount of the occupancy tax is the value of the structure(s) prorated from the month they are first put into use to the end of that year and multiplied by the levy rate.

Example: A barn is built on an existing property. It’s completed and use begins in July. The assessment notice that is sent out in June that year will not include the value of that barn. Thus, the tax bill that is sent out in December will not include taxes for that barn. A separate assessment notice that includes only the value of the barn is sent out the beginning of the following year. Then a separate tax bill for just the barn is sent out approximately two months later. The following year the value and taxes for that barn will be included with all of the other property on that parcel.

Full Value of the Barn $35,000.00
Prorated Value $14,583.34
July to December (Value / 12 mos * 5 mos)
Multiply by the Tax Levy Rate .018611084
Equals the Occupancy Tax For the Barn $271.42
See  Idaho Code 63-317 external

Homeowner’s Exemptions on an Occupancy

When the new construction is a home it may be eligible for a Homeowner’s Exemption.

Feel free to contact the Assessor’s office if you have any additional questions.  assessordept@canyonco.org

What Property is taxed?

Property taxes apply to homes (including manufactured homes), out-buildings, farms, businesses, industrial businesses, warehouses, offices, most privately owned real estate, as well as business personal property such as machinery and equipment, and office furniture and equipment.

Counties collect property taxes levied by taxing districts who provide local services. The state is responsible for overseeing property tax procedures to ensure they comply with state laws, but no property tax money goes to the state.

Taxpayers must pay at least half of their property taxes by Dec. 20 and the remaining half by June 20. However, partial payments may be arranged with the county Treasurer.

How can I find the owner and other details on a property?

This information is available online at parcel information external

Ownership, assessed value, parcel number, short legal description, lot size, and date and instrument number of the last transfer is all available under the free ‘Guest Access‘.  Further details such as taxes due, value history, ownership history, and traits on the buildings can be accessed by creating an account.

Search Tips

Searching in this database is easier if you change your ‘Search Type’ to ‘Contains’. Also, when searching by address be sure to only enter the street number and the street name. Do not enter directional’s or suffixes into the search engine. As with any database, the less information you provide the more search results you’ll receive. To find the property addressed, 123 West ABC Avenue, Suite B, Nampa, Idaho 83686 the most you should enter in your search is: 123 ABC.

Further Instructions

If you have questions contact the Assessor’s office at: assessordept@canyonco.org.

How do I annex a property into the city?

The first step for annexation is to contact the planning and zoning department of the city you wish to be annexed into.  Most planning and zoning departments have an application for you to complete and return.  The Assessor’s office does not approve annexations.  Once the annexation has been approved by all of the appropriate offices, the Assessor’s office will move your property to your new code area for property tax purposes.  A list of the taxing districts in your code area is printed on your assessment notice and tax bill .

For further questions contact your city’s Planning and Zoning Department.

How do I change the name(s) on my property?

There are many situations where the deed on a property needs to be changed.  They may include: sale or purchase, correct the spelling, add or remove an owner, change your name…. A new deed needs to be recorded to make these changes.  In certain special situations additional or other legal documents are required.  The Assessor applies information from recorded documents.  The County Assessor can not decide who the owners of a property are – recorded documents do this.

Unfortunately, the Assessor’s office cannot give legal advice nor do we provide blank legal documents.  We recommend that you see a title company or real estate attorney for advice.

For your convenience a deed clerk or mapper in our plat room can look over your documents before they are recorded, explain what is required and answer questions specific to a particular parcel.

If you have any further questions about deeds and legal descriptions you may contact the mapping department at assessordept@canyonco.org or (208) 454-6016.  For questions about how to record a document, prices or what documents can be recorded, contact the Recorders office at (208) 454-7556.

How do I combine or split my parcels?

Split Parcels

To split your parcels, your very first stop should be the Planning and Zoning department.  If the parcels are inside city limits then contact that city’s planning and zoning department.  If the parcels are out in the county contact the county development services department.   Planning and zoning will let you know if a split is allowed and if so what steps are required.  They generally have a check list of requirements to be met prior to splitting.  Among other things, this check list will include prepaying property taxes.

Once planning and zoning has signed off on the split, have your property surveyed to determine the new legal descriptions. Many people think the survey or recording the survey is the final step, but deed(s) must be recorded to put the new boundaries into place.  If you are not selling the property then just deed the property from yourself, to yourself.

In order for the split to take effect for the current tax year, all of the above steps will need to be completed as close to the beginning of the year as possible.

Merging Parcels

Your first stop should be to your Planning and Zoning department before merging parcels.  There may be requirements that need to be met prior to merging.  The Planning and Zoning department will be able to inform you of such requirements.

To be combined the parcels must meet the following criteria:

  1. The names on all parcels must match exactly
  2. The parcels must be contiguous
  3. The parcels must be in the same Code Area.  That is, they must be served by the all of the same taxing districts.
  4. If there is a lien holder on any of the parcels, a letter of permission to combine must be provided.
  5. Current year’s taxes must be paid in full and any other requirements of the county Treasurer must be met.

There are two ways to merge parcels together, but both methods require completion prior to or as close to the first of the year as possible to be in affect for the upcoming tax year.

The first method requires recording a deed with the new legal description.  This method is recognized my title companies when it comes time to sell your property.

The other method of combining parcels is called an in-house merge.  To combine contiguous parcels this way complete a short form located in the plat room.  The plat room is located on the second floor of the Administration Building in Suite 230. This method of merge is for tax assessment purposes only and will not be recognized by title companies.

For more information call (208)455-6016 or email assessordept@canyonco.org

How do I correct or change the boundaries of my property?

Each situation involving a change in boundaries is different and should be examined individually by a Mapping Analyst.  Your Planning and Zoning departments may have requirements that need to be met as well.

Changing the boundaries of properties may involve deeds for lot line adjustments between neighbors. A title company or surveyor can assist in the creation of the necessary documents to complete the lot line adjustment. A survey may be needed to comply with the requirements for State mapping standards.  The Assessor’s Office cannot provide legal advice or assist you in the creation or amendment of documents or surveys.

For more information contact the Mapping Department in the Assessor’s Office at assessordept@canyonco.org or (208)455 6016.

How do I correct the acreage on my property?

Each situation involving a question of acreage is unique and must be examined individually by a Mapping Analyst.  Acreage amendments need to be researched and calculated. Additional information supplied by the property owner may help in this regard. Please inform the Mapping Department of any surveys or description changes to your property that would be helpful in determining the proper acreage for any given parcel. The information supplied will be researched and if a discrepancy is found our records will be updated accordingly.

For more information contact the Mapping Department in the Assessor’s Office at assessordept@canyonco.org or (208) 455-6016.

How do I transfer the ownership of a hangar or other building on leased land?

The easiest way to transfer ownership of almost any property is to utilize the services of a title company.  Some buildings such as airplane hangars or certain homes and commercial buildings sit on land that is leased.  In other words the owner of the building does not own the land under the building.  This makes selling the building a little different than if the owner owned both the land and building.  Following are the basic steps of selling such a building.

A “Bill of Sale” must be recorded with the Canyon County Recorder.  A bill of sale is a simple description of the transaction and must legible and meet the following requirements:

  • Legal Names of the buyer and seller
  • Legal description and location of the building (ensure the description is just for the building and not the land)
  • The buyer’s mailing address
  • Notarized signatures of both the buyer and seller
  • Must be the original document

Property Taxes

A bill of sale provides evidence that the seller is no longer responsible for the property or property taxes.  It is important to note that property taxes are a lien against the property not the individual.  Regardless of whose name the property is vested, taxes are due and payable and the property is subject to tax deed should they become 3 years delinquent.

Generally during a transaction the buyer and seller will negotiate the tax burden that year.  Typically, the taxes are estimated at the time of sale and the seller credits the buyer or prepays a pro-rated portion of this estimation at closing.  Property taxes are collected by the Treasurer.  For more information on the status of tax payments, amount due  or anything else related to the tax amount contact the Treasurer.

How do I change ownership on my manufactured home?

When a manufactured home is sold, many people just sign off on the title, exchange it for money from the buyer and be on their merry way.  This is a dangerous thing to do.  The title is the legal ownership. Even if you sell the mobile home, you are responsible for the taxes until the title is legally transferred in the Assessor’s office. To ensure that you don’t get surprised with a tax bill, follow the steps provided below.

Signing a release of liability does not transfer the title and does not release you from your property tax liability.

  1. Obtain an Advolorem from the Assessor’s Office.
  2. If the title is changing hands, the current year’s property taxes on the home must be prepaid.  Who pays these taxes is negotiated between the buyer and seller. If adding a name or life estate, without removing the current owner’s names, prepaying taxes is not required.
  3. The new owner takes the Treasurer’s prepaid tax receipt to the Department of Motor Vehicles to have the title changed.
  4. If the manufactured home is the primary residence of the buyers, apply for the Homeowners Exemption  with the “Mobile Home” Department of the Assessor’s Office.

For questions or more information about the above procedures, contact the Mobile Home Department of the Assessor’s Office at assessordept@canyonco.org or (208)454-7431.

How do I have my mobile home declared real property?

Mobile homes are classified and taxed as ‘Residential Personal Property’ unlike land and stick built homes which are taxed as ‘Real Property’.  The law treats these two property types differently and so do mortgage companies.  Most mortgage companies will not finance a mobile home unless it has been declared real property.  To have a mobile home declared as real property, it must be on a permanent, fixed foundation.  In other words, it can no longer be mobile.  The title of the mobile home must match the deed of the land it is sitting on.  In other words, the same person (people) must own the land and the mobile home and their names must appear exactly the same on both the land and the mobile home.  If these requirements have been met, the executing the following steps will complete the process of declaring a mobile home as real property.

  1. Obtain a form called a “Statement of Intent to Declare Manufactured Home to Real Property” from the Assessor’s Office.
  2. Please refer to the instructions on the back of this form.  A Deputy Assessor signs the form verifying that the land and home are under the same ownership.
  3. The owner then contacts the building department located within their jurisdiction for inspection to verify the home is set according to Idaho Code 63-304 external.
  4. Depending on the time of year, it may be necessary to prepay property taxes.
  5. The owner then signs the completed “Statement of Intent” form and has it notarized (notaries are available in the Assessor’s office).
  6. Both the completed and notarized Statement of Intent and the original title to the manufactured home must then be recorded at the Recorder’s Office. The Recorder’s office will return the original “Statement of Intent” and original title to the owner.
  7. After recording, the owner takes the original “Statement of Intent” form and original title (NO COPIES) to the Assessor.  The Auto License department of the Assessor’s office forwards the documents to the Idaho Department of Transportation  and this will eliminate the title for the manufactured home.

Once this process is completed, the mobile home and land will be assessed and taxed as one unit.  There will no longer be separate assessment notices for the mobile home and land.

For questions or more information about the above procedures, contact the Mobile Home Department of the Assessor’s Office at assessordept@canyonco.org or (208)454-7431.

How do I repossess a manufactured home?

In the unfortunate circumstance that one must repossess a manufactured home, the lien holder must present the original Certificate of Title that shows the lien holder to the Assessor’s office together with an Affidavit of Repossession (ITD form 3366) pdf.  It can be completed online using the previous link. In addition to the steps above, the current year’s taxes on the manufactured home must be prepaid.  Finally, the lien holder will need to apply for a new title at the Department of Motor Vehicles (Auto License).

For more information contact the Mobile Home Department in the Assessor’s Office assessordept@canyonco.org or (208)454-7431

Evictions are sometimes a part of repossessing a home.  The Assessor does not have the authority to manage evictions.  For information on evictions, please contact a real estate attorney.

How do I reverse a declaration of real property on my manufactured home?

A declaration of real property can be reversed but a 30 days written notice to the Assessor’s office is required per Idaho Code 63-305(3) external.  If the manufactured home will be moved, the new location needs to be indicated on this notice.  Please follow the steps provided to have your manufactured home valued as personal property again.

Steps for Reversal of Declaration

  1. Obtain a form from the Assessor’s Office called a “Reversal of Declaration of Manufactured Home to Real Property.
  2. All property taxes on the home, due and payable, need to be paid in full at the Treasurer’s Office.
  3. If applicable, obtain a letter of permission from the mortgage lender.
  4. Have your signature on the Reversal of Declaration notarized and then recorded in the Recorder’s Office.  Notaries are available in the Assessor’s office.
  5. Take the recorded “Reversal of Declaration” form (the original) to the Auto License Department to obtain a receipt of title. The new title is issued by the Idaho Department of Transportation.

For more information on the above procedures,contact the “Mobile Home” Department in the Assessor’s Office at: assessordept@canyonco.org  or (208) 454-7431.

What do I need to do to move my manufactured home?

Before making arrangements to move a manufactured home, it is best to contact the Mobile Home department of the Assessor’s office at assessordept@canyonco.org or (208) 454-7431.  We can take you step-by-step through the process.  We will also update your mailing address information to ensure you continue to receive important mail from the county after your move.  Ensuring the status of your Homeowners exemption is correct is also vital to this process.

Prior to moving a manufactured home, the current year’s property taxes must be prepaid. A reputable mover will not hook onto the home for transport unless the owner provides the receipt from the Treasurer’s office showing that the taxes are prepaid.

Depending on the new location of the manufactured home a permit to move the home must be obtained from the Planning and Zoning department.  Each city and town has their own Planning and Zoning department.  The County also has a Planning and Zoning department that handles properties outside of city limits.  The Assessor’s office can help you determine which Planning and Zoning department you should contact for your move.

What is the Idaho-shaped sticker on my manufactured home?

The Idaho-shaped sticker on your manufactured is mailed out by the Assessor once every three years.  This sticker indicates that the home is on the assessment roll.  It does not indicate that taxes have been paid however.  The sticker must be displayed on the side of the home that faces the street.  If a Deputy Assessor notes a home without this sticker, steps will be taken to ensure this home is placed on the assessment roll and properly taxed.

For more information contact the Mobile Home Department of the Assessor’s Office at assessordept@canyonco.org or (208) 454-7431.

Am I required to pay property taxes on personal property?

All non-exempt property, including personal property, is subject to property taxation.

Household goods, which are not used in a business capacity, are an example of personal property that are exempt and do not need to be reported to the county.

Contact your county Assessor for specific exemptions and the form to declare your business personal property.  (208) 454-6657 or email dhoughton@canyonco.org

Are different types of property taxed at different rates?

No, taxes are not calculated differently for different property types.  All tax bills are calculated by multiplying the net taxable value by the levy rate for the code area that the property is located in. See Determining Property Taxes.

All property types are assessed value at 100% of current market value, less statutory exemptions (such as Homeowners exemption) to determine the net taxable value.  This calculation is more complex if the property is located in an urban renewal district .

Property types within the boundaries of the same code area will have the same property tax rate, also called a levy rate.  If a property tax rate is different from a neighbor, with a few exceptions, the property is within the boundaries of a different code area.

A code area is a geographical grouping of taxing districts (such as ambulance, school and fire districts) that are funded  with property tax dollars.  The amount of taxes they receive is calculated, billed and collected centrally at the county court house and then dispersed to the taxing districts.

Doesn’t the law limit how much taxes can increase?

The law does not limit the increase in the property taxes but it does limit the amount taxing districts can increase the portion of their budgets that is funded from property taxes. Each taxing district can increase their budget by 3% plus a growth factor for new construction and annexation.

If the rate of increase in property tax dollars needed by the taxing districts is less than the rate of increase in total taxable value of all property within the taxing district, the tax levy will decrease. However, property taxes still may increase on individual properties if the value of that specific property increases more than all the other properties in that taxing district.

Additionally, voter approved issues such as bonds and overrides may exceed the budget limitation.  For example, voters could approve a special levy to make improvements to a particular public building.

See Idaho Code 63-802 external

How can I get help with my taxes?

Property tax relief is available through several different programs.  Below is a list of these programs and additional information.  For questions concerning property tax relief, please feel free to contact us at assessordept@canyonco.org.

  • The Homeowner’s Exemption reduces the taxable value of your primary residence by one-half the value of the dwelling up to a certain maximum. This maximum reduction is adjusted annually by the Idaho House Price Index (HPI). You only need to apply for the Homeowner’s Exemption once unless you move or make changes to the ownership (such as change your name, or transfer ownership).
  • The Circuit Breaker is an income-based benefit for individuals 65+, disabled or widowed at any age, blind, fatherless or motherless children under 18 years of age, former prisoner of war/hostage, veteran with a 10%+ service-connected disability or a veteran receiving a VA pension for a non-service connected disability.  You may only apply for a Circuit Breaker between January 1st and April 15th.
  • Hardship Exemptions (63-711) external apply to prior year taxes, and are considered on a case-by-case basis. This exemption is granted at the discretion of the County Commissioners at public hearing, based upon the financial status of the applicant and other related circumstances. The property owner can apply at any time of the year at the Commissioners’ Office.
  • Exceptional Exemptions (63-602AA) external apply to the current year taxes (to be billed at the end of the current calendar year) and are granted on a case-by-case basis based upon the financial status of the applicant and other related circumstances.  The hearings for this type of exemption are held at the end of the Board of Equalization public hearings. Applications must be received in the Commissioners’ Office no later than the 4th Monday in June.

How do I challenge my tax bill?

Many people are surprised to find that there is  not an appeal process for their tax bill.  This does not mean you cannot have a say in your property taxes, but by the time you receive your tax bill it is too late.  The only way to have an impact on property taxes, is to start before the tax bill is calculated and attend your taxing districts’ budget hearings.  The dates of these hearings and contact information for each taxing district is listed on the assessment notice that is mailed out to every property owner in June.

The only appeal process relating to property taxes is on the assessed value.  Again, by the time you receive your property tax bill it is too late to appeal.  The decision to appeal the assessed value should not be based on the tax bill anyway.  An appeal of the assessed value is stating that this property was not worth this amount on January 1st of this year.  Evidence to that effect must be submitted at a public hearing before the Board of Equalization.  For more information on this type of appeal see Appeals Process

How do property taxes increase?

Idaho law allows each tax district to raise property taxes in four primary ways:

  1. Increase the portion of their budget that is funded by property taxes to a maximum of 3%
  2. Add the new construction and annexation values within the tax district and multiply by the previous year’s levy rate.  This only applies to areas that is not included in an urban renewal district.
  3. Add any unused taxing authority from past years (foregone amount).  This is when a tax district did not increase their budget by the full 3% that is allowed.  That tax district may pick up the dollar amount that they didn’t take from previous years and add it to the current year’s budget.
  4. Ask for voter approved capital project levies and other override levies such as building a new college.

I’ve only owned this home for two months. Why did I receive a tax bill for the full year?

Typically when you purchase a property, taxes are estimated and pro-rated for the buyer and seller. The seller is charged an estimated tax amount for the portion of the year that they owned the home. This money is credited to the buyer at closing. The buyer is to use this money to help pay the property taxes when they come due.

This credit will appear on the paperwork given to you at closing. Consult those papers to verify that you received this credit. If you are unable to find your credit or understand the closing documents, contact the title company that conducted the closing. Their contact information should be on the top of your closing paperwork.

What is an occupancy tax?

Only property that exists on January 1st is taxed on the regular role that year. New construction is added to the occupancy role. The amount of the occupancy tax is the value of the structure(s) prorated from the month they are first put into use to the end of that year and multiplied by the levy rate.

Example: A barn is built on an existing property. It’s completed and use begins in July. The assessment notice that is sent out in June that year will not include the value of that barn. Thus, the tax bill that is sent out in December will not include taxes for that barn. A separate assessment notice that includes only the value of the barn is sent out the beginning of the following year. Then a separate tax bill for just the barn is sent out approximately two months later. The following year the value and taxes for that barn will be included with all of the other property on that parcel.

Full Value of the Barn $35,000.00
Prorated Value $14,583.34
July to December (Value / 12 mos * 5 mos)
Multiply by the Tax Levy Rate .018611084
Equals the Occupancy Tax For the Barn $271.42
See  Idaho Code 63-317 external

Homeowner’s Exemptions on an Occupancy

When the new construction is a home it may be eligible for a Homeowner’s Exemption. Feel free to contact the Assessor’s office if you have any additional questions.  assessordept@canyonco.org

What Property is taxed?

Property taxes apply to homes (including manufactured homes), out-buildings, farms, businesses, industrial businesses, warehouses, offices, most privately owned real estate, as well as business personal property  such as machinery and equipment, and office furniture and equipment.

Counties collect property taxes levied by taxing districts who provide local services. The state is responsible for overseeing property tax procedures to ensure they comply with state laws, but no property tax money goes to the state.

Taxpayers must pay at least half of their property taxes by Dec. 20 and the remaining half by June 20. However, partial payments may be arranged with the county Treasurer.

When will assessment changes be reflected in my house payment?

You may be asking this question because you just received your assessment notice or maybe just signed up for a homeowner’s exemption.  For homeowner’s exemptions to be active for the current year, application must be made by April 15th.  Your assessment notice will show whether or not the homeowner’s exemption is active.  For real property on the regular tax role the assessment notices go out in June and the property taxes that are calculated on this assessment are due December 20th.  Canyon county allows these taxes to be paid in two payments without penalty.  When this option is chosen the second payment is due June 20th the following year.

Typically, mortgage companies use this two payment option and only collect enough to pay half the taxes at a time.  This often causes confusion for a person who is expecting their house payment to automatically reduce the same month their new homeowner’s exemption goes into affect.   For most people the payment will not be reduced until the second half of that first year and this is only if their mortgage company is aware of that exemption and how it works.

Generally most mortgage companies determine how much to collect  from the property owner based on what the last tax payment was.  If there has been a change that will significantly impact your tax bill, it is a good idea to notify your mortgage company.  Changes that could significantly impact your tax bill could include signing up for a homeowner’s exemption or building a structure.

Most mortgage companies in the state of Idaho are aware of homeowner’s exemptions as well as the tax time line.  If your mortgage company is out of state you may need to educate them.  Before placing this call, ensure you have a full understanding of how property taxes are calculated in Idaho by reading Determining Property Taxes.

For specific details about your house payment and escrow account, contact your mortgage company directly.  The Treasurer’s office has information on the property taxes and who pays them, but only your mortgage company can answer specific questions on your individual escrow account.

If need be, the Treasurer’s office can compute estimated taxes for you to provide your mortgage company.  They can be reached at (208) 454-7355 or treas@canyonco.org.

Where do I pay my irrigation taxes?

While the county does assess and collect taxes for a lot of taxing districts, we do not handle irrigation taxes.  Some irrigation districts obtain information about property from us such as ownership, lot size or mailing address, but they assess and collect their own taxes.  Any and all questions relating to irrigation or irrigation taxes should be directed to your irrigation company.

Use interactive map on the following link to determine the irrigation company for any parcel number or address.  http://maps.idwr.idaho.gov/IrrigationRightsFinder/Map external

Visit the Idaho Department of Water Resources website external for more information about irrigation companies in Idaho including a contact list.

Where does my tax money go?

Many people believe that the county keeps all property taxes since that is who the bill comes from and the check is written to.  This is not true.  Agencies such as: city governments, schools, fire departments… are supported by property tax dollars.  To streamline the tax billing a collecting process, most taxing districts choose to let the county  bill and collect taxes.   Once the taxes are collected, the county disperses the money to the proper taxing districts.  By simplifying the process this way, you only receive one bill a year (plus a reminder notice if you choose to pay in two halves) instead of  as many as ten.  Your property tax bill,  that comes from the county Treasurer, displays exactly how your property tax dollars are allocated among these taxing districts.

A full listing of the taxing districts receiving revenue from your property taxes can also be found on your assessment notice that is sent from the county Assessor each year in June. This list also displays contact phone numbers for each of the taxing districts.  If you have questions regarding the services a taxing district provides, please contact them directly.

Why did I receive TWO bills when I only have one property?

Several reasons could cause you to receive more than one bill for the same property.

  • If new construction was completed midyear and assessed after the primary roll is closed you may receive a “Subsequent Occupancy ” bill in January (Due 2/20) or February (Due 3/20) in addition to the “Real Property” billing issued in November.
  • If you own a business, you may receive a real property tax bill for the land and buildings and a separate business personal property  tax bill on furniture, fixtures and equipment used in your business.
  • If you own a manufactured home and the land it is located on, you may receive separate bills for the home and the land.

To determine what each bill is for, look in the upper right hand corner of the tax bill.  The very top box will display the year and the role for this bill.  The outline of a property tax bill  can assist you in locating this box.  If you still have questions, you can contact the Treasurer’s office at treas@canyonco.org  (or 454-7355) or the Assessor’s office at assessordept@canyonco.org.

When contacting either office by phone, please have the bills in front of you and be ready to provide the pin (parcel) number for each bill.

Won’t my tax bill increase the same amount that my value increases?

No, the assessed value of your property is not the only factor in determining your property tax liability.  (See Determining Property Taxes) Your value could stay exactly the same and your tax bill would still increase to the degree that your tax district budgets increase.  This is because property taxes are budget driven not assessment driven.

Your assessed value could even decrease but, you may see your tax bill go up.  See How Do Property Taxes Increase?

While no one wants to pay more in taxes, there are some good things about the value of your property increasing. For most people their home is their single most valuable possession.  Greater value represents greater equity. So, if you sell your home, it will be worth more, even if you did little or nothing to increase its value. (In fact, increasing home values is one of the greatest indicators that we can feel good about the economy.) If you need a mortgage loan, or you need to use your home to help with retirement, you will have more equity to draw on.

I qualified for a property tax reduction. Will I owe any property taxes?

The property tax reduction program credits the property taxes for the primary residence and up to one acre of land for qualified applicants.  If a qualified applicant owns land in excess of one acre or multiple outbuildings, they will be responsible for the taxes on those items even if the maximum benefit that they qualified for has not been exhausted.

If an applicant qualifies for a maximum benefit of $600 and they own one acre or less of land where their primary residence is located and their total property tax bill is less than $600, they will not owe property taxes but, they may owe other fees or special taxes such as irrigation tax.

If the tax bill is greater than the maximum benefit (in this case $600) then they will owe the remaining balance after the property tax reduction benefit has been applied. (See Idaho Code 63-704 external)

There is no way to predict what the property tax bill is going to be until they are calculated and mailed out in December.  Any questions about the property tax bill should be directed to the Treasurer’s Office.  Any questions about the property tax reduction program can be directed to the Assessor’s office at assessordept@canyonco.org  or the Idaho State Tax Commission at (208) 334-7736.

If I buy my home after April 15th, can I still get the exemption this year?

The short answer is unfortunately no. The way property taxes are calculated, there must be a point in time when the net taxable value freezes during the year.  The homeowner’s exemption works by reducing the net taxable value.  The legislature has chosen the date of April 15th to be the deadline for both the homeowner’s exemption and property tax reduction. You can still apply for the homeowner’s exemption after the deadline, but it will be applied to the next tax year.  Applications for the property tax reduction can only be accepted between January 1st and April 15th.

More information on property tax dates and deadlines can be found at important dates. For further questions please feel free to contact us at: assessordept@canyonco.org

What is the Agricultural Program, and how do I apply?

See Idaho Code 63-604 external

The agricultural program, also known as the ag exemption, reduces the taxable value of agricultural land.

Idaho Code describes agricultural land as: land actively devoted to agriculture and a part of a bona fide profit-making agricultural venture.  The land is further described as follows.

  • Used to produce field crops (and / or)
  • Used  by the owner or bona fide lessee for grazing of livestock to be sold as part of a net profit-making enterprise
  • Land shall not be classified or valued as agricultural land which is part of a platted subdivision with stated restrictions prohibiting its use for agricultural purposes
  • Land utilized for grazing of a horse or other animals kept primarily for personal use or pleasure shall not be considered to be land actively devoted to agriculture

Acreage Requirements

If the total area of such land, including the home site, is more than five contiguous acres (may be a group of separately assessed parcels with common boundaries), the owner may make initial application for the program. To continue the agricultural classification in future years, the owner must then ensure that the land continues to be devoted to agricultural use or show that it has been placed or continues to be in a crop retirement or rotation program.

When the area is five acres or less, such land shall be presumed to be non-agricultural land until it is established that the requirements below have been met.

  • The owner must make an initial application and must show that the land was actively devoted to agriculture during the last three growing seasons (and)
  • Agriculturally produces for sale or home consumption the equivalent of 15% or more of the owners’ or lessees’ annual gross income (or)
  • Agriculturally produced gross revenues in the immediately preceding year of $1,000 or more, including net income per sale of livestock
  • The landowner must provide proof of these minimum incomes each year for the land to remain in qualification

Application Deadline

Initial application must be made in the Assessor’s office by March 15th of the year in which the owner is seeking the agricultural classification on the land. For land that is five acres or less in size, the landowner must provide proof of income (from the year before) by March 15th each year.

Valuation of Agricultural Land

When property is accepted into the agricultural program, it is given one of the following classifications: dry cropland, irrigated cropland, dry grazing, or irrigated grazing. There are a number of different assessment rates that apply to the land according to its ability to produce crops or grazing grasses. The value is calculated by multiplying the acres in the program by one of these rates, which are lower than the per acre rates for full market value. These rates are provided by the State Tax Commission, and change each year.

For more information contact the Farm Department in the Assessor’s office at assessordept@canyonco.org.

Why do I have to apply for a Homeowners Exemption? Shouldn’t it be applied automatically?

The Homeowners Exemption is a benefit only for people who own and live in their home as their primary residence.  Not everyone that purchases a home intends to occupy it as their primary residence.  The purpose of a Homeowners Exemption application is to let the Assessors office know that you intend to occupy this home as your primary residence.

If you have a Homeowners Exemption on an other residence, (even if it is located in an other area) you must notify that Assessor’s office  prior to applying for a Homeowners exemption on your new home. See Idaho Code 63-602G external

The application is a single page and doesn’t take very long to complete (an average application can be completed in 5 minutes).  You may request that a Homeowners Exemption application be sent to your home (after you move in) or you can come into the office and apply in person.

Why does the Assessor’s office need to see my Trust or LLC Papers?

When you transfer ownership of your property to a Trust or LLC that entity becomes the owner of your property.

The Assessor’s office needs to have copies of certain pages from the Trust or LLC if you wish to have a Homeowner’s exemption and/or Circuit Breaker.  This is because per Idaho Code you have to own and live in the home as your primary residence to qualify for these programs.  In the case that a Trust or LLC owns the home, the Assessor’s office is required to retain certain pages of that Trust or LLC to have record of who owns the Trust or LLC.  See Idaho Code 63-703(4) external

Another reason the Assessor’s office would request a copy of these documents during the transfer of ownership of a manufactured home.

Main Assessor Location

111 N. 11th Ave Caldwell

Main Assessor – Suite 250
Plat Room – Suite 230
Rural Dept – Suite 220

Main Phone / Fax

P 208-454-7431
F 208-454-7349

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Office Hours

Both Locations

Weekdays 8am – 5pm
(excluding holidays)

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Auto License Location

6107 Graye Lane, Caldwell
Auto License Online

Auto License Contact

P 208-455-6020
F 208-454-6019