January 1 through April 15
A completed Property Tax Reduction application must be filed with the County Assessor.
The County Assessor must notify each claimant of any changes to, or disapproval of, Property Tax Reduction applications at the county level. The notice must state the claimant’s right to appeal to the Board of Equalization, including the date and time the Board will convene.
The County Board of Equalization upholds all claims approved by the County Assessor, unless an appeal has been filed with the Board prior to May 15. Claims appealed to the Board of Equalization and upheld by the Board may be appealed to the District Court. The filing of the appeal must occur within thirty (30) days of notification by the county.
Fourth Monday of June
The county submits the Preliminary Property Tax Reduction Roll, signed by the County Auditor, and the original of each application to the Idaho State Tax Commission. All Uniform Assessment counties must submit a tape of PMB016 along with the roll.
May 15 through Fourth Monday of October
- The Idaho State Tax Commission notifies each claimant whose application has been changed or disapproved.
- Claimants are mailed an Intent letter allowing them 14 days to provide additional information concerning the change, request an informal hearing, or sent a written protest.
- Claimants are then mailed a Decision letter allowing them 30 days to file an appeal with the Board of Tax Appeals or District Court.
- The Idaho State Tax Commission sends a Post Audit Report to the County Assessor, Auditor, and Treasurer to notify them of any changes or denials.
Fourth Monday of October
The County Auditor submits the final Property Tax Reduction Roll to the Idaho State Tax Commission. A completed Abstract of Property Tax Reduction Roll (§ 63-707. Idaho Code) should accompany the final roll.
Third Monday of November
The Idaho State Tax Commission certifies the total dollar amount for all claims to the County Auditor.
The Idaho State Tax Commission submits a request to the Idaho State Treasurer for payment of the first half of the verified Property Tax Reduction dollar amount to the the County Treasurer.
June 20 of the following year
The Idaho State Tax Commission submits a request to the Idaho State Treasurer for payment of the second half of the verified Property Tax Reduction dollar amount to the County Treasurer.