Idaho property taxes by county
Across Idaho, the median owner-occupied home pays $2,038 a year in real-estate taxes on a median home value of $418,600 — an effective property-tax rate of 0.487%. That ranks Idaho #45 of 51 states and the District of Columbia (1 = highest). This page carries all 44 Idaho county-equivalents in the Census data — 44 with a published effective rate — sortable by rate, taxes paid, home value, income, or five-year change. 1 of them also carry a full detail card here — every median with its Census margin of error, both rankings, the six nearest counties, and the five-year change. It also sets out how property tax actually works in Idaho: how property is assessed, which exemptions exist and who qualifies, the deadline and body for an appeal, and the payment schedule and penalties — each hand-sourced from official Idaho sources. Figures are U.S. Census Bureau ACS 2020-2024 5-year estimates.
- Effective tax rate
- 0.487%
- Median real-estate taxes
- $2,038 ± $25
- Median home value
- $418,600
- Median household income
- $77,800
- National rank
- #45 of 51
- County-equivalents
- 44
Median real-estate taxes ÷ median home value — a ratio of two independently-estimated medians, not a statutory (millage) rate.
How property tax varies across Idaho
Across Idaho's 44 county-equivalents with a published rate, the effective property-tax rate runs from 0.780% in Nez Perce County down to 0.291% in Custer County — a 2.7× spread inside a single state, which is why a statewide average tells a buyer very little.
The largest median real-estate tax bill in Idaho is $2,778 in Blaine County, which ranks #34 of 44 by RATE — while the state's highest rate, 0.780%, is in Nez Perce County, where the median bill is $2,609. Dollars and rate are different questions and rank counties differently.
Measured against the national median effective rate of 0.937%, 0 of Idaho's 44 ranked counties sit above it and 44 below. Idaho as a whole ranks #45 of 51 (1 = highest).
Median home value statewide is $418,600, but within Idaho it ranges from $735,300 in Blaine County to $212,900 in Power County — the denominator of the effective rate, and the main reason two counties with similar bills can show very different rates.
Statewide, the median real-estate tax bill equals about 2.6% of median household income. That share is heaviest in Latah County (3.6%) and lightest in Clark County (1.3%).
Comparing the non-overlapping Census periods 2015–2019 and 2020–2024, median real-estate taxes rose by a statistically significant amount in 41 of Idaho's 44 counties with a comparable trend, fell significantly in 0, and showed no statistically significant change in 3.
Estimate a Idaho property tax bill
A median-based estimate, not a quote, an assessment, or a tax bill — it cannot know your assessed value, exemptions, or special districts. How this is computed.
Every Idaho county
All 44 Idaho county-equivalents in the Census data (44 with a published effective rate). Click a column heading to sort. Counties in bold have a full detail card further down this page — margins of error, nearby counties, and their five-year trend.
| Nez Perce County | 0.780% | $2,609 | $2,669 | $2,499 | $334,700 | $72,599 | 3.6% | #1 | #1644 | +48.8% |
|---|---|---|---|---|---|---|---|---|---|---|
| Power County | 0.703% | $1,496 | $1,417 | $1,677 | $212,900 | $61,146 | 2.5% | #2 | #1884 | +15% |
| Latah County | 0.642% | $2,368 | $2,518 | $2,097 | $368,600 | $65,424 | 3.6% | #3 | #2107 | +30% |
| Bannock County | 0.639% | $1,920 | $1,969 | $1,836 | $300,700 | $66,499 | 2.9% | #4 | #2119 | +27.4% |
| Jerome County | 0.635% | $1,725 | $1,746 | $1,676 | $271,800 | $71,724 | 2.4% | #5 | #2132 | +48.3% |
| Twin Falls County | 0.611% | $2,066 | $2,176 | $1,902 | $337,900 | $67,409 | 3.1% | #6 | #2220 | +52.9% |
| Lewis County | 0.595% | $1,341 | $1,437 | $1,203 | $225,300 | $51,615 | 2.6% | #7 | #2289 | +33.8% |
| Caribou County | 0.555% | $1,341 | $1,497 | $1,171 | $241,500 | $68,782 | 1.9% | #8 | #2441 | +23.1% |
| Clearwater County | 0.538% | $1,443 | $1,547 | $1,355 | $268,200 | $60,000 | 2.4% | #9 | #2508 | +36.3% |
| Elmore County | 0.537% | $1,701 | $1,775 | $1,559 | $316,500 | $65,359 | 2.6% | #10 | #2510 | +41% |
| Ada County | 0.518% | $2,655 | $2,610 | $2,755 | $512,300 | $91,502 | 2.9% | #11 | #2586 | +38.1% |
| Canyon County | 0.516% | $2,011 | $2,034 | $1,969 | $390,000 | $76,488 | 2.6% | #12 | #2596 | +37.9% |
| Gooding County | 0.510% | $1,279 | $1,261 | $1,298 | $250,900 | $63,559 | 2.0% | #13 | #2613 | +49.6% |
| Bingham County | 0.504% | $1,477 | $1,600 | $1,289 | $293,300 | $77,878 | 1.9% | #15 | #2630 | +32% |
| Bonneville County | 0.504% | $1,858 | $1,885 | $1,802 | $368,800 | $79,068 | 2.4% | #14 | #2628 | +37.2% |
| Shoshone County | 0.499% | $1,334 | $1,324 | $1,346 | $267,400 | $55,527 | 2.4% | #16 | #2641 | +25.3% |
| Washington County | 0.493% | $1,371 | $1,647 | $1,174 | $278,100 | $54,000 | 2.5% | #17 | #2656 | +22% |
| Benewah County | 0.492% | $1,443 | $1,548 | $1,272 | $293,500 | $59,794 | 2.4% | #18 | #2658 | +33% |
| Butte County | 0.488% | $1,061 | $1,236 | $927 | $217,600 | $53,015 | 2.0% | #19 | #2666 | +17.5% |
| Madison County | 0.482% | $2,001 | $1,970 | $2,055 | $414,800 | $60,160 | 3.3% | #20 | #2687 | +40.6% |
| Minidoka County | 0.480% | $1,261 | $1,372 | $1,072 | $262,600 | $70,377 | 1.8% | #21 | #2698 | +41.1% |
| Jefferson County | 0.447% | $1,824 | $1,986 | $1,372 | $408,400 | $86,679 | 2.1% | #22 | #2805 | +43.4% |
| Fremont County | 0.445% | $1,398 | $1,387 | $1,427 | $314,200 | $72,683 | 1.9% | #23 | #2819 | +24.6% |
| Oneida County | 0.444% | $1,207 | $1,241 | $1,124 | $272,000 | $74,954 | 1.6% | #24 | #2822 | +13.1% |
| Kootenai County | 0.437% | $2,267 | $2,254 | $2,292 | $518,700 | $81,861 | 2.8% | #25 | #2839 | +45.7% |
| Lincoln County | 0.427% | $1,092 | $1,047 | $1,142 | $255,600 | $71,453 | 1.5% | #26 | #2859 | +23.7% |
| Cassia County | 0.410% | $1,166 | $1,253 | $1,051 | $284,600 | $70,830 | 1.6% | #27 | #2908 | +33.7% |
| Bear Lake County | 0.406% | $1,116 | $1,266 | $960 | $275,000 | $75,260 | 1.5% | #28 | #2918 | +28% |
| Franklin County | 0.398% | $1,482 | $1,522 | $1,393 | $372,600 | $71,950 | 2.1% | #30 | #2929 | +18.3% |
| Owyhee County | 0.398% | $1,432 | $1,477 | $1,364 | $359,800 | $64,406 | 2.2% | #29 | #2928 | +75.3% |
| Payette County | 0.397% | $1,357 | $1,427 | $1,161 | $341,800 | $67,673 | 2.0% | #31 | #2932 | +19.5% |
| Boundary County | 0.389% | $1,595 | $1,896 | $1,420 | $410,500 | $67,237 | 2.4% | #32 | #2943 | +34.9% |
| Bonner County | 0.379% | $1,847 | $1,910 | $1,760 | $487,900 | $66,979 | 2.8% | #33 | #2969 | +39.6% |
| Blaine County | 0.378% | $2,778 | $2,285 | $3,223 | $735,300 | $92,566 | 3.0% | #34 | #2971 | +39.7% |
| Camas County | 0.372% | $1,132 | $1,172 | $1,092 | $304,000 | $57,955 | 1.9% | #35 | #2975 | +19.8% |
| Adams County | 0.361% | $1,359 | $1,827 | $1,096 | $376,500 | $61,808 | 2.2% | #36 | #2990 | +26.4% |
| Lemhi County | 0.354% | $1,156 | $1,405 | $919 | $326,100 | $53,202 | 2.2% | #37 | #2999 | +25% |
| Boise County | 0.338% | $1,611 | $1,596 | $1,632 | $476,100 | $78,774 | 2.0% | #38 | #3022 | +28.4% |
| Gem County | 0.331% | $1,418 | $1,455 | $1,385 | $428,700 | $64,605 | 2.2% | #39 | #3029 | +26.6% |
| Clark County | 0.329% | $713 | $1,188 | $530 | $216,900 | $55,208 | 1.3% | #40 | #3030 | +55.3% |
| Idaho County | 0.321% | $995 | $942 | $1,046 | $310,200 | $66,325 | 1.5% | #41 | #3042 | +17.2% |
| Teton County | 0.310% | $2,143 | $2,216 | $1,990 | $690,500 | $99,805 | 2.1% | #42 | #3066 | +26.7% |
| Valley County | 0.299% | $1,964 | $1,883 | $2,125 | $657,000 | $76,078 | 2.6% | #43 | #3080 | +39.9% |
| Custer County | 0.291% | $1,112 | $1,276 | $1,059 | $381,700 | $67,574 | 1.6% | #44 | #3087 | +90.7% |
Data: U.S. Census Bureau, American Community Survey (ACS) 2020-2024 5-year estimates — tables B25103 (real-estate taxes), B25077 (home value), B19013 (household income) — and the 2024 Census county gazetteer. Public domain (Title 17 U.S.C. §105).
County detail — 1 Idaho county in depth
Full figures for the Idaho counties most searched for, each with the Census margin of error on every median, both rankings, the five-year change, and the six nearest county-equivalents by centroid distance — nearby, not necessarily bordering, and cross-state neighbours included. For any individual property's assessed value, exemptions and bill, use that county's own assessor or appraisal district; per-county assessor URLs are never guessed here (why).
Ada County 0.518% · median tax $2,655 · #2586 nationally
- Median taxes — all owner-occupied
- $2,655 ± $39
- With a mortgage
- $2,610 ± $46
- Without a mortgage
- $2,755 ± $64
- Median home value
- $512,300 ± $8,186
- Median household income
- $91,502 ± $1,355
- Taxes as share of income
- 2.9%
- Effective rate
- 0.518%
- Rank in Idaho
- #11 of 44
- National rank
- #2586 of 3,135
- Estimated tax on a $510,000 home
- $2,642
Median real-estate taxes rose 38.1% over five years ($1,923 → $2,655) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.192 percentage points (0.710% → 0.518%), a change that is itself statistically significant at 90% confidence. Median home value moved $270,800 → $512,300 (+89.2%), and the rate changed −0.192 percentage points.
Nearest counties to Ada County:
- Canyon County, ID — 0.516%, median tax $2,011, 42 km away
- Elmore County, ID — 0.537%, median tax $1,701, 63 km away
- Gem County, ID — 0.331%, median tax $1,418, 69 km away
- Boise County, ID — 0.338%, median tax $1,611, 73 km away
- Payette County, ID — 0.397%, median tax $1,357, 74 km away
- Owyhee County, ID — 0.398%, median tax $1,432, 98 km away
Comparing the non-overlapping Census periods 2015-2019 and 2020-2024 — consecutive 5-year estimates share survey sample and are never compared here.
How property tax works in Idaho
Assessment, exemptions, appeals and payment are set by Idaho law and practice, so they apply to every county in the table above. Each fact is taken from an official government source and linked to it.
- How property is assessed
- Each year the county assessor's office estimates what a typical buyer would pay for a property as of January 1, and it is assessed at 100% of market value less any exemptions. Assessors build guidelines from county sales prices and weigh size, location, quality of construction, age and condition. The State Tax Commission determines the assessed value of operating property such as electric utilities and railroads, and collects no property tax. source →
- Exemptions & credits
- The homeowner's exemption removes 50% of the value of an owner-occupied home, including manufactured homes, and up to one acre of land, to a maximum of $125,000. You apply with the county assessor's office, which determines whether you qualify; once approved the exemption lasts until the home's ownership changes or it is no longer your primary residence. The $125,000 maximum has applied since 2021. source →
- Appealing an assessment
- Contact your county assessor's office and speak with your appraiser first. Then file an appeal with the Board of Equalization through the county clerk by the fourth Monday in June; the board typically hears appeals between the fourth Monday in June and the second Monday in July. If you disagree with its decision, you have 30 days to appeal to either the State Board of Tax Appeals or the District Court. source →
- Payment schedule & penalties
- Counties mail property tax bills each November. Property tax payments are due December 20. A taxpayer may instead pay half by December 20 and the balance by June 20 of the following year. source →
- Why rates vary within the state
- Every taxing district, such as county, city, school, fire, library or sewer, develops a budget, then divides the property-tax-funded portion by the total taxable value of all property in that district to get its rate; the rates of all districts covering a property are added together. A district may raise its property tax budget by no more than 3% unless voters approve an increase or new construction and annexations are added. source →
- What makes this state's system distinctive
- The State of Idaho does not receive any property tax; counties levy and collect it for local services and independent taxing districts. Idaho law does not limit increases or decreases in property value from year to year, and there is no legal limit on how much any property's tax bill can rise or fall. The 3% ceiling constrains each district's budget, not an individual bill. source →
Hand-sourced from official government sources — not a substitute for your own assessor's notice, and not legal or tax advice. Where a fact isn't confirmed on an official source, it is left off rather than guessed, which is why some states show fewer rows than others.
Frequently asked questions
- What is the average property tax rate in Idaho?
- Statewide, Idaho's effective property-tax rate is 0.487% — the state median real-estate taxes ($2,038) divided by the state median home value ($418,600), from the Census ACS 2020-2024 5-year estimates. The national figure is about 0.937%, which puts Idaho at #45 of 51 (1 = highest). Individual counties vary widely; the table above shows every one.
- Which Idaho county has the highest property taxes?
- By effective rate, Nez Perce County is highest in Idaho at 0.780% (median bill $2,609), and Custer County is lowest at 0.291% (median bill $1,112). Ranked by dollars paid rather than rate the order changes, because home values differ so much across the state — the table above shows both columns and sorts on either.
- What property tax exemptions are available in Idaho?
- The homeowner's exemption removes 50% of the value of an owner-occupied home, including manufactured homes, and up to one acre of land, to a maximum of $125,000. You apply with the county assessor's office, which determines whether you qualify; once approved the exemption lasts until the home's ownership changes or it is no longer your primary residence. The $125,000 maximum has applied since 2021. Eligibility and filing are handled by your county assessor, and the exemption you qualify for changes your bill far more than the county you are in — the rates above are county medians and do not account for any exemption.
- How do I appeal a property tax assessment in Idaho?
- Contact your county assessor's office and speak with your appraiser first. Then file an appeal with the Board of Equalization through the county clerk by the fourth Monday in June; the board typically hears appeals between the fourth Monday in June and the second Monday in July. If you disagree with its decision, you have 30 days to appeal to either the State Board of Tax Appeals or the District Court. Missing the deadline usually means waiting a full year, so check the date on your own assessment notice rather than relying on a general figure.
- When are property taxes due in Idaho?
- Counties mail property tax bills each November. Property tax payments are due December 20. A taxpayer may instead pay half by December 20 and the balance by June 20 of the following year. If your taxes are paid through a mortgage escrow account, your servicer pays on this schedule on your behalf.
- How is property assessed in Idaho?
- Each year the county assessor's office estimates what a typical buyer would pay for a property as of January 1, and it is assessed at 100% of market value less any exemptions. Assessors build guidelines from county sales prices and weigh size, location, quality of construction, age and condition. The State Tax Commission determines the assessed value of operating property such as electric utilities and railroads, and collects no property tax. This is why an effective rate computed from market value — as every rate on this page is — will not match the millage rate printed on your bill: the two are applied to different bases.
Compare & explore
See the national highest and lowest property-tax rates, or read the methodology behind every figure. The national median effective rate is 0.937%; Idaho's statewide figure is 0.487%.