How to Appeal my Assessed Value

Work with the Assessor 

Understanding your Assessed Value

The County Assessor’s Office is responsible for identifying and valuing all taxable real and personal property in the county at market value with a lien date of January 1st. Values are determined by a mass appraisal process, which includes analyzing local construction costs, reviewing recent sales data, income expense data (if applicable), and a physical inspection of the property. Sales information is the primary source of market data for residential properties. This data is gathered from different sources, such as the Multiple Listing Service, property owners, realtors, builders, developers, and independent appraisers.

Informal Appeal - Discussing your Assessed Value with the Assessor Prior to Filing an Appeal with the Board of Equalization

If you feel that your assessed value is higher than what your property would sell for on the open market, or have concerns or questions over the assessed value of your property; then we encourage you to call or come into the Assessor’s Office prior to filing a formal appeal with the Board of Equalization. We also encourage open discussions and submission of supporting documentation to support why the assessed value should be changed. 

Supporting documentation might include the following: sales of similar properties; copies of contracts; closing statements; appraisal by licensed appraiser within the past 12 months; any unique characteristics of your property; other information pertaining to the market value of your property or condition issues of the 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 Commissioner's Office, 210 Courthouse Way, Suite 240, 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, per Idaho statute 63-502.  

There must be a factual or legal reason as to why the Assessor’s assessed valuation of the property in question is erroneous. The best evidence to provide in an appeal is typically local construction costs, recent sales data, an appraisal completed by a licensed appraiser within the past 12 months, or income expense data (if applicable). Please state your appeal objectively and factually.

•    Please bring 5 copies of the submitted appeal form and documentation to disperse to all parties.  

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 the evidence provided.