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Address

624 East Center
Pocatello, ID 83201

Come On In!

Mon – Fri: 8:00AM – 5:00PM
Closed Saturday & Sunday

Phone

208-236-7000
Directory
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PARCEL VIEWER

Property tax and assessment info.

STATE TAX COMMISSION

Visit Idaho State Tax Commission’s Property Tax Hub.

PROPERTY TAX HUB

Property tax exemptions and reductions.

NEWS RELEASES

View current and past news releases from the Assessor.

MOTOR VEHICLES

Visit the Department of Motor Vehicle’s page.

Help with Property Taxes

Certain properties and property owners may be eligible to reduce what they owe on property taxes. Here you can find the programs available and see if you qualify.

Homeowner’s Exemption

What is it?

The homeowner’s exemption will exempt 50% of the value of your home and up to one acre of land (maximum: $125,000) from property tax.

Read more about Homeowner’s Exemption in Idaho Code 63-602G

Do I qualify?

If you own and occupy a home (including manufactured homes) as your primary residence, you could qualify for a homeowner’s exemption for that home and up to one acre of land.

You apply for this exemption with your county assessor’s office, and it determines if you qualify. Once approved, your exemption lasts until the home’s ownership changes or you no longer use the home as your primary residence.

How do I apply?

To apply, submit a completed application by Dec. 31 to the Bannock County Assessor’s Office, 130 North 6th Avenue, Pocatello.

Request an application:

Phone: 208-236-7260
Office: 130 North 6th Avenue, Pocatello ID 83201

Do I need to apply again?

You only need to apply once. If approved, your exemption is good until any of the following happens:

• You move and the home is no longer your primary residence
• You no longer own the home
• The home’s ownership changes (e.g., you put the home in a trust; you start to share ownership with someone else)

How will I know I’ve been approved for an exemption?

When the application is approved, the exemption is permanent as long as one owns and occupies the property. If the property is sold, the new owner must file an application with the assessor’s office.

Notices of approval are not sent to homeowners; to verify that your exemption has been processed, please review your annual assessment notice. If you believe there is an error pertaining to your exemption, contact our office at (208) 236-7260.

Property Tax Reduction Program (“Circuit Breaker”)

What is it?

Qualified homeowners can reduce their property taxes from $250 to $1,500 by applying to the Property Tax Reduction Program, also known as the “circuit breaker.” This program is meant to help seniors, people with disabilities, and widowers alleviate their property taxes.

Note: This program won’t reduce solid waste, irrigation, or other fees that government entities charge.

Do I qualify?

You may qualify for property tax reduction in 2024 if:
• You are an Idaho resident, and;
• You own and occupy your home or mobile home, and the value doesn’t exceed a limit set by law that will be calculated in June 2024, and;

• Your total 2023 income, after deducting medical expenses, was $37,000 or less, and;
• You’re any of the following as of January 1, 2024:

• 65 or older
• Former POW or hostage
• Motherless or fatherless child under 18
• Blind
• Widow(er)
• Disabled as recognized by the Social Security Administration, Railroad Retirement Board, Federal Civil Service, Veterans Affairs, or a public employment retirement system not covered by these agencies.

How do I apply?

*We’ll help you apply! Click here for our open-house schedule*

You must apply and qualify for this program every year. You must apply between January 1 and April 15, 2024, for a reduction to 2024 property taxes.

If your application is approved, your benefit will appear on your December 2024 property tax bill.

Before you apply: See the guide for the 2024 Property Tax Reduction Program for the information you’ll need to have ready.

When you file your application, you must provide proof of:

• Income (View 2024 – Property Tax Reduction Income Brackets)
• Medical expenses
• The requirement(s) you meet (age 65 or older, blind, VA disability, etc.)
• Ownership, if the property is owned by a trust or limited liability corporation (LLC)

Apply Online Here

Or, you can fill out and mail a paper form to your county assessor.

Help with my application

You can call the Bannock County Assessor’s Office at 208-236-7260 for help with your application anytime between 8 a.m.-5 p.m. Monday-Friday.

What documents do I need to apply for the Circuit Breaker?

Medical Expense Statement

Trust Affidavit

Affidavit for Limited Partnership, LLC, or Corporation

Property Tax Benefit for Disabled Veterans

You might qualify for this program if you’re an Idaho resident, homeowner, and qualified veteran with a 100% service-connected disability. The program could reduce the property taxes on your home and up to one acre of land by as much as $1,500.

Once granted to a qualifying veteran, a surviving spouse can use this benefit. However, the benefit isn’t transferable to a new property after the death of the veteran.

Note: This program won’t reduce solid waste, irrigation, or other fees that government entities charge.

Read more about the program:
Property Tax Benefit for Veterans with a 100% Service-Connected Disability

Who qualifies

The Disabled Veterans benefit doesn’t have an income limit. You might qualify for this program in 2024 if both of these apply:

  • You’re recognized as a veteran with a 100% service-connected disability or receive 100% compensation due to individual unemployability by the U.S. Department of Veterans Affairs as of January 1, 2024.
  • You owned and lived in a home in Idaho that was your primary residence before April 15, 2024.
    • The property must have a current homeowner’s exemption.
    • The home can be a mobile home.

You could qualify if you live in a care facility or nursing home in 2024 or lived in one in 2023. Contact your county assessor’s office for information.

How to apply

You must apply and qualify for this program every year. You must apply between January 1 and April 15, 2024, for a reduction to 2024 property taxes.

If your application is approved, your benefit will appear on your December 2024 property tax bill.

Before you begin: Get a current letter from the U.S. Department of Veterans Affairs confirming your 100% service-connected disability rating or your 100% compensation due to individual unemployability as of January 1, 2024.

** The Bannock County Veterans Services Office can help you obtain this letter! We are hosting walk-in clinics from Jan. 30-April 9 to help gather this information. Click here for more information.

Download Application Here

-or-

Apply Online Here

Property Tax Deferral

If you’re an Idaho homeowner, you might be eligible for the Idaho Property Tax Deferral (PTD) program. The program lets you postpone paying taxes on your home and up to one acre of land. You must pay the taxes and interest at a later time.

You might qualify for this program in 2024 if both of these apply:

Applying

You must apply and qualify for this program every year. You must apply between January 1 and September 3, 2024, for a deferral on your 2024 taxes.

Before you apply: See the guide for the 2024 Property Tax Deferral program for the information you’ll need to have ready.

Download the Application

-or-

Apply Online Here

Casualty Loss Exemption

Idaho Code 63-602X, the Casualty Loss Exemption, is intended for property taxpayers who have experienced considerable property damage in a given year. The exemption will deduct the damages to the property from the tax assessment. The impact this will have on taxes, if any, will only be determined once levies are certified in the fall.

The Board of Equalization shall determine whether to grant an exemption on a case-by-case basis.

An exemption granted under this section shall be for the year in which the real or personal property has been damaged or destroyed.

If an exemption is granted, the value of the property subject to taxation shall be calculated by dividing the number of days in the year prior to the casualty loss by the number of days in the year and multiplying the resulting equation by the marker value of the property less any applicable exemptions, as of 12:01 a.m. on the first day of January of the tax year.

The Board of Equalization shall decide whether to grant such a claim for exemption on or before the second Monday of July of the year in which the claim is filed. If granted, either in whole or in part, the county board of equalization shall order all necessary adjustments made in the property roll.

DUE: 5:00 p.m. on the Fourth Monday of June of the year in which the casualty loss occurred.

Bannock County Assessor 

2024 Important Deadlines

January 2 – First day to apply for current year Property Tax Reduction (Circuit Breaker) benefits and Homeowner’s Exemption.

April 15 – Last day to submit Business Personal Property Declarations.

April 15 – Last day to apply for current year Property Tax Reduction (“Circuit Breaker”) and Property Tax Exemption.

June 20 – Last day to pay current year second half tax payments without a late charge and interest, calculated from January 1 (Not June 21).

June 24 – Last day to file an appeal with the Board of Equalization

September 5 – Last day to apply for Property Tax Deferral program

December 20 – Last day to pay current year full tax payments or first half tax payments without late charge and interest on the first half.

December 31 – Last day to apply for current year Homeowner’s Exemption

Location

(Court House Annex)
130 North 6th Avenue
Pocatello, Idaho 83201

8 a.m. – 5 p.m.
Monday – Friday

Contact

Contact the Assessor's Office

14 + 12 =

The County Assessor is responsible for valuing all real and personal property, including mobile homes, residential and commercial properties and agricultural land for property tax purposes. The Assessor determines the equitable value of property to ensure that each taxpayer pays only their fair share of the taxes.

The County Assessor is elected by the voters for a term of four years. The County Assessor’s duties are governed by Idaho Code Title 63.

Anita Hymas

Bannock County Assessor

Anita Hymas was elected as the Bannock County Assessor in 2022 and is serving her first term. She graduated from Pocatello High School in 1978 and began working at the Bannock County Assessor’s Office part-time during her senior year. She has since worked for the office for 40 years and has worn many hats, including being Chief Deputy for multiple Assessors. Hymas married her husband Brian 38 years ago, and they have one daughter who is the light of their lives. Hymas loves to read, camp, and garden.

 

How Do Property Taxes Work?

Property Tax Relief

Personal Property Tax

Online Sales Tax Bucket

Funding for Growth

What do Local Governments do in Idaho?

Here you can find other Bannock County public maps including public access roads, polling locations, recreational sites, emergency information and more.

Bannock County Taxing Districts. Map

Bannock County Taxing Districts 
(Online Interactive Map – click on District number to view levy rates)

Bannock County Planning & Zoning Map

Other Department Online GIS Maps:
Planning & Zoning, Subdivision Plats, Records of Survey, Zoning Maps, etc.

The map applications on this site were created by Bannock County GIS staff.

Property Tax Estimator - UNAVAILABLE

The Idaho State Tax Commission’s property tax calculator won’t be available to help Idahoans estimate their property taxes for 2023 as a result of recent legislation. Click here to view a statement from the State Tax Commission regarding why.

Bannock County Tax Code Areas

Click here to view the County’s Tax Code Area Map. For questions about property taxes, contact the Treasurer’s Office at 208-236-7220; for assessed values contact the Assessor’s Office at 208-236-7260.

Bannock County Parcel Viewer

Click here to view the Bannock County Parcel Viewer. Here you can find property tax and assessment information for properties within Bannock County.

Property Tax Rolls

Occupancy Roll

Certain properties are added to the Bannock County Assessor’s occupancy tax roll, per Idaho Code 63-317.

Notices for the 2022 occupancy roll were mailed early November.

The occupancy tax roll consists of newly constructed residential, commercial, or industrial structures, including manufactured homes, that became occupied after January 1, 2022. Renovations and improvements to existing occupied structures are not included in the occupancy roll.

Structures added to the occupancy roll are prorated for tax purposes for the portion of the year for which the structure was occupied. The Bannock County Treasurer’s Office will mail an occupancy tax bill in January 2023, with the first half of the bill due in February 2023.

Example: A newly constructed home is built and becomes occupied July 1st. The home will go on the occupancy roll with the value being prorated from July 1-December 31.

You can call the Assessor’s Office at 208-236-7260 to speak to an appraiser concerning your value, or you can visit our office at 130 N 6th Avenue in Pocatello. The Assessor’s Office hours are from 8 a.m. to 5 p.m., Monday through Friday.

After speaking to an appraiser, if you would like to appeal this value, you may file an appeal with the Bannock County Board of Equalization on or before November 28, 2022. For more information about how to appeal, please visit bannockcounty.us/property-tax-hub or call the Commissioners’ Office at 208-236-7210.

Subsequent Roll

Certain properties are added to the Bannock County Assessor’s Subsequent Roll, or “Sub Roll.”

Notices for the 2022 subsequent roll were mailed early November.

The subsequent roll adds newly constructed structures (houses, outbuildings, etc.) that should have been on the Primary Roll for the entire year, but were not added in time for the Primary Roll assessment notices sent in June.

The subsequent roll also includes any parcels whose land value needs to be adjusted, typically due to purchasing land from a developer during the current tax year. In these cases, the developer qualified for a partial tax exemption during the initial development of the land. These partial tax exemptions typically expire upon the sale of the property.

The Bannock County Treasurer’s Office will mail a tax bill for properties on the subsequent roll in January 2023, with the first half due in February 2023.

You can call the Assessor’s Office at 208-236-7260 to speak to an appraiser concerning your value, or you can visit our office at 130 N 6th Avenue in Pocatello. The Assessor’s Office hours are from 8 a.m. to 5 p.m., Monday through Friday.

After speaking to an appraiser, if you would like to appeal this value, you may file an appeal with the Bannock County Board of Equalization on or before November 28, 2022. For more information about how to appeal, please visit bannockcounty.us/property-tax-hub or call the Commissioners’ Office at 208-236-7210.

Business Personal Property

All businesses in Idaho are subject to a Personal Property assessment and taxation on assets such as business furniture, equipment, fixtures, unlicensed vehicles, and/or recreational vehicles, among other items, if the total value is over $250,000.

The Assessor’s Office mails a Declaration to list all current personal property assets to all business owners owning assets with a value greater than $250,000 each year in early January.

The deadline to declare all assets to the Assessor is March 15th each year, under Idaho code 63-302.

The Bannock County Assessor’s Office typically mails a Declaration to businesses new to the area to say ‘welcome’ and ensure they know what to expect when filing their Business Personal Property.

The Bannock County Assessor’s Office also mails a Declaration to businesses with $175,000 or more in personal property to notify them they are approaching the $250,000 threshold. Businesses with assets less than $250,000 are not required to return the Declaration.

Personal Property assessment notices are mailed in June. Businesses can appeal the value of their assets if they disagree with the assessment to the Board of Equalization.

More information about Personal Property can be found in Idaho Code § 63-205,63-302-63-306, 63-311, 63-602KK, and 63-1401.

View Frequently Asked Questions

Helpful Information and Links

Assessor

Anita Hymas

Office Hours: 8 a.m. – 5 p.m. Mon – Fri
Location: (Court House Annex)
130 North 6th Avenue
Pocatello, Idaho 83201
208-236-7260  Office
208-236-7074  Fax
Email

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Mission

Our mission in the Bannock County Assessor’s Office is to provide outstanding customer service to every property owner through fair and equitable valuations, public outreach, education, and open communication and transparency based on the best practice standard of the appraisal industry.

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