How to Appeal my Assessed Value

Work with the Assessor 

Understanding your Assessed Value

The Assessor is required by state law to place current market value, on all taxable property each year as of a January 1st lien date. This value is determined by a mass appraisal process, which includes analyzing construction costs, reviewing recent sales data, and physical inspection of the property. The sales information is gathered from property owners, realtors, builders and developers.

Discussing your Assessed Value with the Assessor or Appraiser

If you feel that your assessed value is higher than what your property would sell for on the open market, as of January 1st, then we encourage you to submit market information to support your position. 

Supporting documents might include the following: sales of similar properties; copies of contracts; closing statements; appraisal by licensed appraiser; any unique characteristics of your property; other information pertaining to the market value of your property. The appraiser assigned to assess your property will consider any evidence you wish to submit.

Appeal to the Board of Equalization

Filing an Appeal with The Board of Equalization 

If you are not satisfied with the final assessment of value, it is your right as a property owner to file an appeal with the Jefferson County Board of Equalization. The appeal will only address the market value of your property based on factual data. Appeals cannot be based on dissatisfaction with the current law or how much of an increase your property has taken since the last assessment. An appeal to the Board is NOT a forum to protest property taxes.

Appeal Forms

Please return the completed appeal form to the Jefferson County Clerk’s Office, 210 Courthouse Way, Suite 100, Rigby, ID 83442. Completed forms must be filed on or before the 4th Monday of June at 5:00 p.m. 

Completed appeal form includes: Assessment Appeal Form, Assessment Notice and any documentation you wish the Board to consider during the hearing. 

Any additional information brought in during the hearing will not be accepted.

Once a completed form is received you will be contacted and given a date for a hearing. 

Presenting your Appeal to the Board of Equalization

In a challenge to the Assessor’s valuation of property, the value of the property for purpose of taxation as determined by the Assessor is presumed to be correct; the burden of proof is upon the taxpayer to show that they are entitled to the relief claimed.

•    Please bring 5 copies of the submitted appeal form to disperse.  

Procedure for hearing

The following is an outline of a typical hearing:

1.    Close Board of County Commissioners and open Board of Equalization.

2.    Review rules for hearing and set time limits. 

3.    Swear in those that will testify.

4.    Property owner or representative presents testimony.

5.    Board of Equalization may ask property owner questions.

6.    Assessor’s Office presents testimony. 

7.    Board of Equalization may ask Assessor’s Office questions. 

8.    Property owner or representative provides closing remarks.

9.    Assessor’s Office makes closing remarks 

10.    Decision on case. This does not have to be the same day as the hearing. A decision has to be made on or before the second Monday in July. If either side disagrees with a decision, they can appeal to the Board of Tax Appeals within 30 days of the Board of Equalizations decision. 

The Board of Equalization will give your case due consideration based on your evidence.