The ad valorem (property) tax is the primary source of revenue for county and city governments and other taxing entities that serve and protect our communities such as library, ambulance, fire, flood, cemetery and school districts. Property tax provides the most stable, predictable source of revenue for local government, since it is not subject to the fluctuations of the economy as are sales and income taxes. It is the assessor's duty to assess the property within the county uniformly and to the specifications of Idaho laws so that all properties are taxed fairly and equitably. The assessor does not set taxes. The taxes are determined by the budgets that each taxing district turns in annually.