Real and Personal Property
Real Property Assessment
Idaho law requires that each property be physically reappraised by the Assessor’s office at least once every five years. In order to promote uniform assessment, property that is not part of the five year reappraisal cycle is reviewed annually. The Assessor’s office is to place value on property that represents typical sale and/or purchase prices of similar properties. All property is assessed as of January 1st.
The Assessor is required to have an accurate and complete plat book of land in the county, with ownership records kept up-to-date.
Occupancy Roll
Certain properties are added to the Bingham County Assessor’s occupancy tax roll, per Idaho Code 63-317. Assessment notices for the occupancy roll are mailed in early November.
The occupancy tax roll consists of newly constructed residential, commercial, or industrial structures, including manufactured homes, that became occupied after January 1. 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 Bingham County Treasurer’s Office will mail an occupancy tax bill in February and will be due June 20th.
You can call the Assessor’s Office at 208-782-3017 to speak to an appraiser concerning your value, or you can visit our office at 501 N Maple #106 Blackfoot, ID 83221. 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 Bingham County Board of Equalization on or before the fourth Monday in November. For more information about how to appeal, please call our office 208-782-3017.
Subsequent Roll
Certain properties are added to the Bingham County Assessor’s Subsequent Roll, or “Sub Roll. Assessment notices for the subsequent roll are mailed in 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.
You can call the Assessor’s Office at 208-782-3017 to speak to an appraiser concerning your value, or you can visit our office at 501 N Maple #106 Blackfoot, ID 83221. 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 Bingham County Board of Equalization on or before the fourth Monday in November. For more information about how to appeal, please call our office 208-782-3017.
Personal Property Assessment
All personal property is reassessed each year by the Assessor's Office. Businesses that operate with over $250,000 in personal property are required to report their inventory to the Assessor's Office no later than March 15th each year. If the value of all your personal property is $250,000 or less, you are qualified for the $250,000 exemption and are not required to file annually. If you are required to report, standalone purchases costing less than $3,000, acquired after January 1, 2013, do not need to be included with your declaration.
For more information on tax-exempt personal property, forms, filing instructions or general questions, please contact the Assessor's Office at (208) 782-3020 or submit your questions via email to: abarzee@binghamid.gov
- Personal Property Declaration blank form.pdf
- Personal Property Declaration Excel ( Use for electronic reporting)