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
Welcome
Here you can find information about the property tax process, such as:
- Options for Property Tax Relief (Circuit Breaker, Homeowner’s Exemption, etc.)
- Board of Equalization
- Paying Property Taxes
- Tax Hardships Exemptions
Important Deadlines
January 2 – First day to apply for current year Property Tax Reduction (“Circuit Breaker”) benefits and Homeowner’s Exemption.
April 18 – 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 21st).
June 26 – Last day to file an appeal with 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.
Board of Equalization
Appeals for 2023 assessed values are due by Monday, June 26, 2023, 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
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) 236-7260.
Step 2 – Submit an Appeal Form
If you are unable to reach a resolution, submit a completed Appeal Form with 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
- About
- Homeowner's Exemption
- Property Tax Reduction Program ("Circuit Breaker")
- Veterans Property Tax Reduction
- Property Tax Deferral
- Tax Hardship
- Property Tax Exemption (Non-Profits/Government)
- Casualty Loss Exemption
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 may 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?
To qualify, you must own and occupy your home as your primary residence before Dec. 31 and you must file an application with our office by Dec. 31 for the current tax year. There are no income or age qualifications, and homeowners can only exempt one home.
How do I apply?
To apply, submit a completed application to the Bannock County Assessor’s Office by Dec. 31.
1. Download or pick up an application from the Assessor’s Office.
Request an application:
Email: assessor@bannockcounty.us
Phone: 208-236-7260
Office: 130 North 6th Avenue, Pocatello ID 83201
2. Complete your application.
Please do not sign the application until you are submitting it to the Assessor’s Office.
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.
3. Submit a completed application to the Assessor’s Office.
When you submit your application, you must provide proof of:
• Ownership
• If the property is owned by a trust, please print and complete this Trust Affidavit to include in your application.
• If the property is has a co-signer, please print and complete this Affidavit to include in your application.
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.
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”)
ATTENTION: The Idaho legislature recently passed a property tax relief bill that expands the income requirements to $37,000 or less after deducting medical expenses.
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.
Do I qualify?
You may qualify for property tax reduction in 2023 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 2023, and;
• Your total 2022 income, after deducting medical expenses, was $37,000 or less, and;
• You’re any of the following as of January 1, 2023:
• 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?
To apply, submit a completed application to the Bannock County Assessor’s Office between January 1 and April 18, 2023. You must apply and qualify each year to receive this benefit. Property tax reductions are not renewed automatically.
*New for 2023* Download Application
Request an application:
Phone: 208-236-7260
Office: 130 North 6th Avenue, Pocatello ID 83201
When you file your application, you must provide proof of:
• Income (View 2023 – 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)
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.
Circuit Breaker Application Instructions
View 2023 – Property Tax Reduction Income Brackets
What documents do I need to apply for the Circuit Breaker?
Veterans Property Tax Reduction
The Veterans Property Tax Reduction benefit reduces property taxes for qualified, 100% service-connected disabled veterans.
If you qualify, the property taxes on your home and up to one acre of land may be reduced by as much as $1,500. The program doesn’t have an income limit.
Once granted, a surviving spouse can use this benefit, but it isn’t transferable to a new property after the death of the qualifying veteran.
Note: The benefits won’t reduce solid waste, irrigation, or other fees charged by government entities.
Who qualifies
You may qualify for Veterans Property Tax Reduction in 2023 if both of these apply:
- You are recognized as a 100% service-connected disabled veteran or receive 100% compensation due to individual unemployability by the U.S. Department of Veterans Affairs as of January 1, 2023.
- You owned and lived in a home in Idaho that was your primary residence before April 15, 2023.
- The property must have a current homeowner’s exemption.
- The home can be a mobile home.
Note: You could qualify if you lived in a care facility or nursing home. Contact your county assessor’s office for information.
How to apply
- Contact your county assessor for an application or download one here.
- 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, 2023.
- Complete the application. The assessor’s office will help you. You must file the application with your assessor’s office between January 1 and April 18, 2023.
Note:
- This benefit isn’t automatically renewed. You must apply and qualify each year.
- If approved, your benefit will appear on your December 2023 property tax bill.
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 meet certain conditions of the property tax reduction (PTR) program.
- For the 2023 program, your income for 2022 can’t be more than $53,638.
- You must pay the taxes and interest at a later time.
**New this year, you can apply for the program online at tax.idaho.gov/proptaxrelief. You’ll need an email address. You also can get a paper application on the Tax Commission’s website at tax.idaho.gov or from your county assessor. Apply online or mail an application to your county assessor by September 5, 2023. Applicants must apply and qualify for this program every year.
The PTD brochure below has more information, including how to file. You can also contact your county assessor’s office or call us at (208) 334-7736.
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
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, 2023, and April 18, 2023, 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: commission@bannockcounty.us
Fax: 208-236-7363
Mail: 624 E. Center Street, Room 101, 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 208-236-7210. 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.
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.
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 chare and interest for non-payment. See Idaho Code 63-902(9).
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:
*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.
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.
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.
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 Courthouse
624 East Center
Pocatello, Idaho 83201
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