What is the process for disputing a tax assessment in Idaho?

The process for disputing a tax assessment in Idaho involves several steps that a taxpayer can follow to formally contest the assessed value of their property or their tax liability. Firstly, it is important for the taxpayer to review the tax assessment notice thoroughly. The notice will include essential information such as the assessed value, as well as the basis for that valuation. If a taxpayer believes that the assessed value is incorrect, they should start by contacting the local county assessor's office. This initial conversation may help clarify any misunderstandings regarding the assessment and provide a chance to resolve the issue informally. The Idaho State Tax Commission recommends gathering relevant documentation and evidence to support the dispute, such as comparable property values or any mistakes that might have been made in the assessment. If the issue remains unresolved, the next formal step is to file a protest with the county Board of Equalization. This must be done within a specified timeframe, which is typically within thirty days from the date of the assessment notice. The taxpayer will need to submit a written appeal stating their reasons for disputing the assessment along with supporting documents. After the Board reviews the case, they will issue a decision. Should the taxpayer still disagree with this decision, they can then appeal to the Idaho State Tax Commission. This appeal must also be filed within a specific time frame. The Tax Commission will conduct a review and issue a final determination on the matter. Taxpayers are encouraged to check the Idaho State Tax Commission website for the most current information on deadlines, procedures, and any necessary forms for disputing a tax assessment.