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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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ASSESSOR

View the Bannock County Assessor’s page.

TREASURER

View the Bannock County Treasurer’s page.

COMMISSIONERS

View the Bannock County Commissioners’ page.

STATE TAX COMMISSION

Visit the Idaho State Tax Commission’s Property Tax Hub.

Property Tax Hub

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

Property Assessment Notices

What are Assessment Notices?

Bannock County property owners will receive an annual assessment notice in early June, which notifies them of the current year’s market value for their property. In addition to the new assessed value, the assessment notice also shows previous years’ values, two previous years’ tax bills, and your taxing district’s information. If you have questions about your tax portion, please contact the Treasurer’s Office at 208-236-7220. Please remember that your assessment notice is NOT a bill. Your property tax bill will be calculated after taxing districts set their budgets in the fall.

Property owners are encouraged to review the assessment notice as soon as they receive it. Anyone with questions about the assessment or the appeals process should contact the Assessor’s Office.

How are assessed values calculated?

State law requires the assessor to place a current market value on all taxable property each year. This value is determined by an appraisal process that includes analyzing construction costs and reviewing recent sales data and may require a personal visit to the property. The sales information is gathered from the Multiple Listing Service, property owners, realtors, builders, developers, and independent appraisers.

    How to read your assessment notice

    Click here to view an explanation of what is on your assessment notice.

    Disagree with your assessed value?

    If you feel that your assessed value is higher than what your property would probably sell for on the open market, then we encourage you to come speak with an appraiser in the Assessor’s Office.

    The appraiser assigned to assess your property will consider any evidence you wish to submit. Typical market information can be a realtor’s comparative market analysis, copies of independent appraisals done for sales or refinance, repair estimates, or any other pertinent data. 

    Contact Assessor’s Office:

    assessment@bannockcounty.gov
    208-236-7498

    If, after speaking with an appraiser, you still don’t agree with your assessed value, you can appeal your value to the Board of Equalization (see below).

    Board of Equalization

    Appeals for 2024 assessed values are due by Monday, June 24, 2024, at 5:00 p.m.

    It is the responsibility of the County Commissioners, convening as the Board of Equalization (BOE), to ensure that the market value placed on your property by the County is fair and accurate. The Board cannot adjust the value based on the amount of taxes due or your ability to pay the amount on your Property Tax Statement.

    Application Information

    Property Value Appeal Applications to the Board of Equalization are available online or can be picked up in the Commissioners’ Office (624 E Center Street, Room 101). All appeal forms must be received by the deadline indicated on your assessment notice. Before requesting an appeal, property owners should speak to the Assessor’s Office.

     

    Instructions & Forms

    1. BOE Process Chart
    2. Board of Equalization Hearing Instructions
    3. Rules of the Hearing
    4. Assessed Value Appeal Form – Residential/Commercial
    5. Assessed Value Appeal Form – Agriculture

    Appeals Process

    Once you have reviewed your assessment, if you decide to appeal the assessed value of your property, please follow these three steps:

     

    Step 1 – Contact Assessor’s Office

    Discuss your assessment with a representative from the Assessor’s Office. You may contact their office at (208) 236-7498.

    Step 2 – Submit an Appeal Form

    If you are unable to reach a resolution, submit a completed Appeal Form with your Assessment Notice attached to the Bannock County Commissioners’ office by email (BOE@bannockcounty.us), in person at the Commissioners’ Office (room 101), mail to physical address, or fax (208) 236-7363.

    Step 3 – Attend your Hearing

    Once you have submitted a complete appeal form, including an assessment notice, a hearing will be scheduled with the Board of Equalization. This is done in the Bannock County Commissioner’s Chambers (Room 212). One copy of your packet must be delivered no later than three (3) business days prior to your scheduled hearing.

    Property Tax Relief Options

    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?

    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

        Tax Hardship

        Idaho Codes §§ 63-602AA and 63-711 allow certain properties belonging to persons who, because of unusual circumstances that affect their ability to pay the property tax, should be relieved from paying all or part of said tax in order to avoid undue hardship, which undue hardship must be determined by the Board of Equalization, which is comprised of the County Commissioners.

        If you have any questions about the Hardship Application, please feel free to call the Commissioners’ Office at 208-236-7210 or email kristid@bannockcounty.us.

        There is no deadline to apply for a Hardship.

         

        Application Process

        Step 1 – Download the Application

        Download the application here or pick up a hard copy in the Commissioners’ Office, 624 East Center Room 101, Pocatello ID 83201.

        Complete the application to the best of your ability, as it is helpful for the Board to have enough information upon which to base their decision.

        *NOTE: DO NOT sign your application without a notary present. For your convenience, the Commissioners’ Office offers free notary services that you can utilize upon submitting your application. Please bring a state-issued photo ID.

        Step 2 – Submit your Application

        Once you have a notarized signature and gathered all the necessary supporting documents, please submit your application to the Commissioners’ Office at 624 East Center Room 101, Pocatello ID 83201.

        Step 3 – Meet with the Board

        Once you have submitted a complete application, a hearing will be scheduled with the Board of Equalization. This is done in the Bannock County Commissioner’s Chambers (Room 212).

        Step 4 – Appeal the Decision

        Per Idaho Code §63-711, if you disagree with the Board’s decision, you can appeal to the 6th District Court within 30 days of the decision. This appeal must be filed with the County Clerk’s Office (room 211) or call 208-236-7343.

         

        Property Tax Exemption

        Certain properties, such as non-profit entities and government properties, may be exempt from paying property taxes if the property qualifies for exemption per Idaho State Code § 63-602.  Property Tax Exemption applications can be turned in between January 1, 2024, and April 15, 2024, at 5 p.m. No late applications will be accepted.

        Please include documents that support your request for exemption. Organizations must apply each year for an exemption.

        To apply, download the application here and submit it to the Commissioners by mail, email, or fax.

        Email: assessor@bannockcounty.gov
        Fax: 208-236-7074
        Mail: 130 N. 6th Ave., (Annex), Pocatello, ID 83201

        After submitting an application, applicants can expect either; (1) to receive a letter informing them that the entity has been approved or (2) a phone call requesting a meeting with the Board of County Commissioners to answer questions regarding the application.

        For questions regarding the Property Tax Exemption, call the Commissioners’ Office at 208-236-7260. Read more about Property Tax Exemptions in Idaho Code Title 63, Chapter 6.

        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.

        Download Application for Casualty/Loss Exemption

        Paying Property Taxes

        For questions regarding payments, please contact the Bannock County Treasurer and Tax Collector Office at 208-236-7220.

        Property tax bills are issued by the Treasurer’s Office by the 4th Monday in November. Tax bills are mailed on each parcel not coded for a Mortgage Company.

        Make sure that you notify the assessor’s office whenever your mailing address changes. You can contact their office at 208-236-7260.

        If you will be traveling or out of the country at the time taxes are due, contact our office for an “estimated tax amount” so that you can prepay or make other arrangements to pay by the due date.

        First-half* payments are due December 20th (or the first business day following). Second-half payments are due June 20th (or the first business day following).

        *The taxpayer is given the option of paying their taxes in full or in two equal halves on or before December 20th of the tax year. The second half must then be paid no later than June 20th of the following year (or the first business day following).

        Effect of failure to receive notice: If you do not receive a tax notice for your property, this does not excuse the late charge and interest for non-payment. See Idaho Code 63-902(9).

        Proof of payment of property taxes is the RESPONSIBILITY OF THE TAXPAYER [Idaho Code 63-1306(2)]. Be sure to keep accurate records, receipts, and canceled checks documenting your payment.

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        ATTN: The 2nd-half of 2023 property taxes are due by June 20, 2024.

        If you chose to pay your 2023 property taxes in two halves, the second half is due June 20. The Treasurer’s Office does NOT mail out statements for the second half of taxes. For questions regarding your amount due, call 208-236-7220.

        LATE FEES: Because this is the remainder of 2023 taxes, if the payment is received late, a late fee of 2% and interest of 1% monthly (which is calculated from Jan 1) will be applied to the amount due. See IDAHO CODE 63-903

        See payment options below.

        Pay Online:

        You can pay your property taxes online by clicking here.

        *Online payments require a debit or credit card, or an electronic check.

        *Payments made using debit/credit cards will be charged a processing fee by the outside vendor.

        Mail Payments To:

        Bannock County Treasurer’s Office
        624 E. Center St. Room 203
        Pocatello, ID 83201

        *Must be postmarked on or before Dec. 20.

        *If paying with a check, please write the parcel number on the check.

        Pay by Phone:
        To pay over the phone, call the Treasurer’s Office at (208)236-7220. Please have your parcel number available.

        *Payments made using debit/credit cards will be charged a processing fee by the outside vendor.

        *If paying with a check, please write the parcel number on the check.

        Drop Off Payments At:

        You can drop off payments in the white “drop box” located in front of the Bannock County Courthouse on the corner of Center Street and 6th Avenue in Pocatello. (Drop box is collected multiple times each day during the tax season.)

        *Payments made using debit/credit cards will be charged a processing fee by the outside vendor.

        *If paying with a check, please write the parcel number on the check.

        In-Person Payments:

        You can pay in person at the Treasurer’s Office in the Bannock County Courthouse (624 E. Center St.) Room 203. Payments can be made with credit/debit cards, check, money order, or cash. Please have your parcel number available.

        *Payments made using debit/credit cards will be charged a processing fee by the outside vendor.

        *If paying with a check, please write the parcel number on the check.

        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.

        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.

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