Important Dates

January 1st:
Lien Date: This is the date used to determine market value. Idaho Code 63-205
Property Tax Reduction applications may be received between this date and April 15th. Idaho Code 63-706

March 15th:
Business Personal Property Declarations are due. Idaho Code 63-302(1)
Agricultural, Religious, Non-profit, School, Hospital exemption forms are due.

April 15th:
Last day to apply for current year Homeowner’s Exemption or Property Tax Reduction (Circuit Breaker Exemption)

May 1st:
Assessor notifies Property Tax Reduction (Circuit Breaker) applicants if a claim has been denied or changed. Idaho Code 63-706(1)

First Monday in June:
Assessor sends assessment notice to property owners on before this date. Idaho Code 63-308(1)

Fourth Monday in June:
Deadline to appeal the assessed values on the first Real and Personal roll. Idaho Code 63-501A
Deadline to submit application for exemption from tax valuation for the current year. Idaho Code 63-501(b)
Deadline to submit application for casualty loss exemption for the current year. Idaho Code 63-602(x)  

June 20th:
Assessor Certifies the property tax reduction roll to the County Auditor and the State Tax Commission. Idaho Code 63-707(2)
Deadline to submit application for hardship exemption for the current year. This application is submitted to the Board of Equalization, which consists of the County Commissioners. Idaho code 63-602AA

Second Monday in July:
The Bonneville County Commissioners must complete business and adjourn as the Board of Equalization by this date. Idaho Code 63-501(1) second paragraph

October 1st:
The State Tax Commission must publish the new maximum homeowner’s exemption reduction for the following year if the Federal Housing Finance Agency announces a change to the House Price Index. Idaho Code 63-602G(1)

First Day in November:
Transient personal property declaration filing deadline. Idaho Code 63-313(1)

Fourth Monday in November:
Assessor places value on any property not assessed by the 4th Monday in June and delivers the completed subsequent roll to the County Clerk.
The Assessor mails the assessment notice to the taxpayer for the property on this subsequent property roll. Idaho Code 63-311(1)
 

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