What is the Ohio property tax assessment ratio?

Ohio law sets taxable value at 35% of market (true) value statewide, under Ohio Revised Code §5713.03. Your county auditor must use this ratio when calculating your tax bill.

How much is the Ohio Homestead Reduction in 2026?

For tax year 2026, the general Homestead Reduction shields $29,000 of market value for qualifying owners age 65+, totally disabled, or surviving spouses age 59+ with Ohio Adjusted Gross Income under $41,000. The enhanced amount for 100% disabled veterans and surviving spouses of public-safety officers killed in the line of duty is $58,000 with no income limit. File DTE Form 105A with your county auditor.

When is the Ohio Board of Revision deadline?

Ohio's statutory Board of Revision (BOR) complaint deadline is March 31 for the prior tax year, per ORC §5715.19. Complaints are filed using DTE Form 1 with your county auditor at no cost. Late filings are rejected except in very narrow clerical-error circumstances.

How much is the Ohio real property conveyance fee?

Ohio's conveyance fee has two parts: a mandatory $1.00 per $1,000 state fee (ORC §319.54(F)(3)) and a permissive county levy of up to $3.00 per $1,000 (ORC §322.02). Most Ohio counties charge the full $4.00 per $1,000. A separate $0.50 transfer fee applies per parcel. Filed using DTE Form 100 at the auditor's office at closing.

Who qualifies for Ohio's CAUV agricultural tax break?

Ohio's Current Agricultural Use Value (CAUV) program lets actively farmed land be taxed on its agricultural value rather than its market value. Eligibility requires 10+ acres devoted exclusively to commercial agriculture, or smaller parcels with $2,500+ in gross annual income from agriculture. Apply using DTE Form 109 and renew annually with DTE 109A. Removing land from CAUV triggers recoupment of three years of saved taxes under ORC §5713.34.

Idaho Parcel Search: Property Records, Values & GIS Maps

Idaho · County Assessor Records · Parcel Maps · Property Values

Find an Idaho Parcel, Check the Assessor Value and Open the Right GIS Map

An Idaho parcel search usually starts with the county assessor, not with one statewide property-record database. Idaho’s 44 counties maintain the authoritative assessment information for individual parcels, while the Idaho State Tax Commission oversees the property-tax system and statewide tax-mapping functions.

If you only need a parcel number, owner shown on the tax roll, assessed value or map, first identify the county. Then use that county’s Assessor property search or parcel viewer. The statewide mapping resources are useful for context, but the State Tax Commission specifically says it does not maintain the authoritative county parcel data.

Find Your Idaho County Assessor
Open Idaho Parcel & GIS Resources

Idaho parcel search: go directly to the answer you need

Parcel research is faster when you separate the Assessor, Treasurer, GIS and recorded-document jobs.

Quick answer: Idaho parcel records are primarily county records

Need a property’s assessed value?
Contact or search the county assessor where the property is located.

Need the parcel map?
Use the county parcel viewer or county GIS system. The state also provides mapping resources, but county assessor data remains authoritative.

Need the current tax bill?
Use the county treasurer. The Idaho State Tax Commission does not collect ordinary county property taxes.

Need an owner name?
Many county parcel systems show the owner or taxpayer listed on the assessment roll.

Need a deed?
Use the county recorder/clerk’s recorded-document system rather than relying only on an assessor owner field.

Think the value is too high?
Contact the county assessor first. A formal Board of Equalization appeal normally must be filed by the fourth Monday in June.

Idaho office routing: the Assessor values property and maintains assessment records; the Treasurer handles the tax bill and payment; the County Clerk handles Board of Equalization filings; GIS/land-record staff maintain parcel mapping; recorded deeds are handled through the county’s recording function.

How to search an Idaho parcel step by step

The quickest method is to work from county to parcel rather than beginning with a generic nationwide property website.

Identify the Idaho county.
A Boise address may be in Ada County, a Nampa address in Canyon County, a Coeur d’Alene address in Kootenai County and an Idaho Falls address in Bonneville County. Confirm the county before searching.

Open the official county assessor resource.
Use the Idaho State Tax Commission’s assessor-and-treasurer directory if you do not already know the correct county site.

Find the parcel or real-estate search.
County wording varies. Look for Property Search, Real Estate Search, Parcel Information, Public Access, Land Records or Parcel Viewer.

Search with the strongest identifier available.
A parcel number or PIN is usually precise. If you do not have one, try the property address or owner name when the local system supports those fields.

Open the detailed record.
Verify the situs address, parcel number, legal-description clues, acreage and improvement information before relying on the value.

Move to GIS if you need location context.
Use the map to understand the parcel’s position, nearby parcels and taxing-area context, but do not use an online parcel polygon as a survey.

Use the Treasurer for the bill.
Assessment value and actual taxes due are different records. Use the county treasurer when you need the current amount due or payment status.

Official County Assessor & Treasurer Directory

Examples of how major Idaho counties handle parcel searches

Idaho counties do not all use the same software or search fields. These examples show why a county-specific search is more reliable than expecting one identical statewide interface.

County	Official property resource	Search / record details	Useful local point
Ada County	Assessor and Land Records / GIS	County Assessor records and GIS resources support parcel and land-record research.	Ada County Land Records maintains the county’s tax parcel map, ownership records and online property information.
Canyon County	Assessor Public Access	Public search supports PIN or address. Free registered access adds owner and legal-description search options.	County guidance recommends simple address searches and says not to enter directionals or street suffixes when a basic search fails.
Kootenai County	Assessor Public Access	Search by PIN, AIN, owner, address or legal description.	Detailed records can include taxable value, value history, exemption history, land, improvements, permits and sales history.
Bonneville County	County Assessor / Parcel Viewer	The County says Parcel Viewer can be searched by parcel number, name or situs address.	Platting/Mapping handles tax-roll mapping, legal-description questions, acreage questions and parcel-map updates.
Twin Falls County	Twin Falls County Assessor	The Assessor discovers, lists and values taxable real and personal property.	Twin Falls County specifically reminds taxpayers that the Assessor does not set the tax rate or estimate taxes due.

Canyon County search trick: its Assessor FAQ recommends changing the search type to Contains when necessary and, for an address such as “123 West ABC Avenue,” trying only the street number and main street name—“123 ABC”—rather than entering directionals and suffixes.

What you can usually learn from an Idaho parcel record

The exact fields vary by county, but a detailed assessor record can answer much more than “who owns this address?”

Parcel identifiers
PIN, parcel number, assessment/account identifier or another county-specific reference.

Situs address
The physical location associated with the parcel, which can differ from the owner’s mailing address.

Owner / taxpayer name
The person or entity shown on the assessment or tax roll.

Legal-description clues
Subdivision, lot, block, tract, section or other shorthand useful for identifying the parcel.

Land details
Acreage, land classification and other appraisal characteristics.

Improvements
Homes, commercial structures and other improvements used in the appraisal.

Market / assessed value
The county assessor’s value used in Idaho’s property-tax process.

Value history
Some counties provide prior assessment values, useful when comparing year-to-year changes.

Exemption history
Some systems show homeowner or other property-tax exemption information.

Sales / transfer information
Some counties show sales history or the recording information associated with the latest transfer.

PIN, AIN and parcel number: Idaho counties may use different labels

Do not assume the identifier is always called the same thing. Kootenai County, for example, allows searches by both PIN and AIN. Other Idaho counties may primarily display a parcel number, account number or similar identifier.

Keep the county’s exact format. If you copy a parcel identifier from the assessor record, save it with any letters, leading zeros or separators shown by the county. That makes it easier to move between Assessor, GIS and Treasurer systems.

Idaho GIS parcel maps: useful statewide view, county data for authority

Idaho has statewide parcel and tax-mapping resources, but this is one area where the distinction between a convenient map and the authoritative record matters.

The Idaho State Tax Commission’s GIS program maps more than 1,000 taxing districts and more than 3,000 tax code areas. When district boundaries overlap, the resulting combination is known as a Tax Code Area (TCA).

State warning: the Tax Commission says it does not maintain or store authoritative county parcel data. For parcel accuracy, the appropriate County Assessor remains the source to contact.

How to use an Idaho parcel map safely

Find the parcel in the county Assessor system first.
Copy the parcel number or PIN.

Open the county GIS or Idaho parcel viewer.
Search the same identifier or navigate to the property.

Confirm the location.
Compare roads, neighboring parcels, acreage context and taxing-area information.

Use the map for orientation—not a boundary determination.
Parcel polygons compiled from county assessor data are not a substitute for a legal survey.

Idaho Interactive Parcel & Tax Maps
Idaho Geospatial Office

Boundary warning: Idaho parcel datasets compiled from county Assessors explicitly state that they should not be used to reach conclusions about legal ownership boundaries. Use the recorded deed, survey records and a licensed surveyor when an exact boundary matters.

How Idaho assessors determine property value

Idaho real property is generally assessed at 100% of current market value before applicable exemptions reduce the taxable amount. This is very different from states that apply a separate 10%, 19% or 32% assessment ratio.

County assessors study sales and property characteristics that influence what a buyer would pay. These can include location, size, construction quality, age and condition.

Market conditions changed
Your value can change even when you made no improvements because sales in the surrounding market changed.

Property facts changed
New structures, additions or corrected assessor information can affect the assessment.

A recent sale is useful evidence
But the assessor still evaluates the property within the broader market rather than automatically treating one transaction as the only evidence of value.

One county cannot answer another county’s parcel question
For a specific assessment, contact the assessor in the county where the land is located.

Key Idaho distinction: a higher property value does not automatically mean the tax bill rises by the same percentage. Taxing districts set budgets and levies, exemptions reduce taxable value, and several taxing districts can apply to one parcel.

How an Idaho assessment becomes a property-tax bill

Market Value − Applicable Exemptions = Taxable Value → Taxing-District Rates Applied = Property Tax

Every Idaho property lies within multiple taxing districts. Depending on location, those can include the county, city, school district, fire district, library district, sewer district and other local entities.

Step	Who handles it?	What happens?
Property appraisal	County Assessor	Estimates current market value and maintains the assessment roll.
Exemptions	County Assessor	Determines eligibility for homeowner and other property exemptions.
Budgets and levies	Taxing districts	Local taxing entities establish budgets and property-tax requirements.
Tax calculation / billing	County	Applicable rates are applied to taxable property according to the parcel’s taxing districts.
Payment	County Treasurer	Treasurer receives property-tax payments and handles bill questions.

When Idaho property tax is due

Counties generally mail property-tax bills in November. The full tax can be paid by December 20, or taxpayers can generally pay half by December 20 and the second half by June 20 of the following year.

Do not use the State Tax Commission’s income-tax payment portal for a county property bill. For an ordinary parcel’s property-tax balance or payment, contact the county treasurer.

Idaho homeowner’s exemption can reduce the taxable value

If you own and occupy an Idaho home as your primary residence, you may qualify for the homeowner’s exemption for the dwelling and up to one acre of land.

Exemption amount
The exemption can remove 50% of the value of the home and up to one acre of land from property tax, subject to a maximum exemption of $125,000.

Where to apply
Apply through the county assessor where the home is located.

It stays in place
Once approved, it generally continues until ownership changes or the property is no longer used as the owner’s primary residence.

2026 filing change
Current Idaho guidance allows an otherwise qualifying claimant to file by the close of business on the last business day of the year for that year’s full homeowner exemption.

Official Idaho Homeowner’s Exemption

Other Idaho property-tax relief is separate from parcel value

If the assessment is accurate but paying the bill is difficult, do not automatically treat that as a valuation problem. Idaho has separate relief programs.

Property Tax Reduction
For qualifying homeowners, the program can reduce property tax by up to $1,500. The 2026 application deadline was April 15.

Disabled Veterans Benefit
A separate benefit is available for qualifying veterans with specified disability status.

Property Tax Deferral
Qualified owners can postpone eligible taxes on their home and up to one acre. The 2026 deferral application period ended September 8.

Current-date note: the normal 2026 Property Tax Reduction and Deferral application windows have passed. Use the State Tax Commission’s homeowner resources for the next filing cycle rather than submitting an outdated form.

Idaho Homeowner Property-Tax Guide

How to challenge an Idaho property assessment

If a parcel value looks too high, first make sure the Assessor has the correct facts. A wrong acreage, building size or property characteristic can sometimes explain the problem before a formal hearing is necessary.

Review the assessment notice and property record.
Check the parcel, land, improvements and exemption information.

Contact the county Assessor and speak with the appraiser.
Ask how the value was developed and point out any factual errors.

Prepare market evidence.
Use relevant comparable sales, an appraisal, photographs, measurements or other information showing why the Assessor’s value does not represent current market value.

File with the County Board of Equalization if the issue is not resolved.
Contact the county clerk for the local appeal form and filing procedure.

Do not miss the statutory deadline.
Idaho’s normal assessment appeal deadline is the fourth Monday in June.

After the BOE decision, further appeal may be available.
A taxpayer who disagrees with the decision can ask the county clerk about an appeal within 30 days to the State Board of Tax Appeals or District Court.

2026 status: the fourth Monday in June 2026 was June 22, so the normal 2026 assessment-appeal filing period has passed. If you already have a BOE decision or a different type of assessment notice, check the specific deadline that applies to your case.

Official Idaho Assessment & Appeal Guidance

Idaho property-tax dates worth saving

Timing	What normally happens	Who to contact
January 1	Property is generally assessed for the assessment year using its status/value under Idaho assessment rules.	County Assessor
First Monday in June	Annual assessment notices are generally mailed around this time.	County Assessor
Fourth Monday in June	Normal deadline for filing an assessment appeal with the County Board of Equalization.	County Clerk
November	Counties generally mail property-tax bills.	County Treasurer
December 20	Full tax or first-half payment is generally due.	County Treasurer
June 20 following year	Second half is generally due if the taxpayer used the half-payment option.	County Treasurer

If a statutory date falls in a way that changes the operational deadline or you are dealing with a supplemental/occupancy-type assessment, follow the date printed on your official notice and confirm it with the county.

Parcel owner search and legal ownership are not the same thing

County Assessor and parcel systems are useful for identifying the owner or taxpayer shown on the assessment roll, but that does not make the parcel page a title report.

Use the Assessor for
Parcel identity, assessed value, taxpayer/owner display, land characteristics and assessment information.

Use recorded documents for
Deeds, conveyances, easements and other instruments when legal ownership or title rights matter.

Bonneville County example: its Platting and Mapping office says names on the tax roll can be found through Parcel Viewer, but changes to legal ownership generally require a new deed or other recorded document.

Idaho parcel search problems and practical fixes

You searched the state site but cannot find the property
The Tax Commission does not maintain the authoritative county parcel database. Move to the county Assessor.

The full address produces no result
Try fewer address components. In Canyon County, for example, county guidance recommends omitting directionals and street suffixes in a basic search.

The owner search shows an older name
Check recent recorded documents. Assessment databases and recorded-title systems can update on different workflows.

Vacant land has no useful street address
Search with a parcel/PIN, owner, legal-description clue or the county GIS map.

The map and aerial photo do not line up perfectly
GIS layers can come from different source material and coordinate systems. Do not interpret a visual mismatch as proof that a legal boundary moved.

The value rose but you made no improvements
Idaho law does not freeze individual market values. Neighborhood sales and broader market conditions can change assessed value.

Your tax bill rose more than your assessment
Review taxing-district rates, bonds, levies and exemption changes instead of looking only at market value.

You disagree with the value after the June deadline
Call the county Assessor or Clerk rather than assuming a normal late BOE filing is available.

Which Idaho office should handle your question?

Your question	Best office	Why
What is this parcel worth for assessment?	County Assessor	The Assessor values locally assessed real property.
What is the parcel number or PIN?	County Assessor / Land Records	Parcel identification and mapping are assessment functions.
Where is the parcel on a map?	County GIS / Assessor mapping	County parcel layers are the authoritative assessment-data source.
How much tax do I currently owe?	County Treasurer	The Treasurer handles the property-tax bill and payment.
How do I appeal the value?	Assessor first, then County Clerk / BOE	The Assessor can review the appraisal; the Clerk handles formal BOE filing.
Who legally owns the land?	Recorded-document / Recorder function	A deed is more appropriate evidence of legal ownership than a tax-roll display.

Idaho State Tax Commission property-tax contacts

Property-tax questions
208-334-7660 Boise area

Toll-free
800-972-7660

GIS / mapping questions
800-334-7756

GIS office
208-334-7718

Physical address
11321 W. Chinden Blvd., Building 2, Boise, ID 83714

For a specific parcel, call the county—not the state.

The Tax Commission oversees property-tax administration but states that it does not have specific parcel assessment information.

Assessed value: County Assessor
Property-tax bill: County Treasurer
Formal BOE filing: County Clerk
Parcel accuracy: County Assessor / mapping staff

County Assessor & Treasurer Contacts

Idaho parcel search FAQs

1. Is there one official statewide Idaho parcel search?

Idaho has statewide parcel and mapping resources, but individual county assessors remain the authoritative sources for parcel assessment data. The Idaho State Tax Commission specifically directs users to the county assessor for specific property records.

2. How do I find an Idaho parcel by address?

Identify the county, open its official Assessor or parcel-search system and enter the property address. If the full address fails, simplify it by removing unnecessary directionals, suffixes or unit details where the local search allows.

3. Can I search Idaho property by owner name?

Many county systems allow owner-name searches, but the available fields vary. Kootenai County supports owner searches, while Canyon County provides additional owner-search features through free registered access.

4. What is a PIN in an Idaho property search?

A PIN is a parcel identification number used by some county systems to identify a specific property. Counties can use different labels and formats, so use the exact identifier shown on the local Assessor record.

5. Are Idaho homes assessed at only a percentage of market value?

No. Idaho generally assesses real property at 100% of current market value. Applicable exemptions, such as the homeowner’s exemption, can then reduce taxable value.

6. What does the Idaho homeowner’s exemption cover?

A qualifying primary residence can receive an exemption equal to 50% of the value of the home and up to one acre of land, subject to the current $125,000 maximum.

7. Can I use an Idaho GIS parcel line as my legal property boundary?

No. State and county parcel-map guidance warns that assessment GIS is not a substitute for legal boundary evidence. Use recorded documents and a professional survey when exact boundaries matter.

8. When was the normal 2026 Idaho property assessment appeal deadline?

The normal Idaho deadline is the fourth Monday in June. In 2026 that date was June 22. Contact the County Clerk if you need to determine whether another deadline or appeal route applies to your situation.

9. When are Idaho property taxes due?

Property taxes are generally due December 20. A taxpayer can usually pay half by December 20 and the remaining half by June 20 of the following year.

10. Who do I contact if an Idaho parcel record appears wrong?

Contact the assessor or mapping staff in the county where the parcel is located. The Idaho State Tax Commission says questions about county parcel-data correctness and accuracy should be directed to the authoritative county source.

Official Idaho parcel and property-tax resources

Idaho State Tax Commission — County Assessors and Treasurers — use this to find the correct county office.
Understanding Idaho Property Taxes — market-value assessment, taxing districts, appeals and payment timing.
Idaho Property Tax GIS/Mapping — tax code areas, district mapping and statewide GIS resources.
Idaho Interactive Maps — parcel and property-assessment mapping resources.
Idaho Geospatial Office — statewide authoritative geospatial resources and Idaho Map access.
Idaho Homeowner’s Exemption — eligibility and exemption amount.
Idaho Homeowners Property-Tax Guide — exemptions, reductions, disabled-veteran benefits and deferral.
Canyon County Assessor Public Access — county parcel and real-estate search.
Kootenai County Assessor Public Access — PIN, AIN, owner, address and legal-description search.
Bonneville County Assessor — appraisal, mapping and parcel information.

Independent information notice: This website is not the Idaho State Tax Commission or an Idaho county government. Parcel ownership displays, values, exemptions, GIS boundaries, appeal dates and tax balances can change. Confirm an important property, payment, title or boundary decision with the responsible county office.

Khushboo Bobade

Khushboo Bobade is the editor and digital publisher of CountyAuditors.org. She oversees the research and editorial process for the website, ensuring that information about county auditor offices, property records, and government resources is accurate, verified, and easy for visitors to understand.

Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

County tier

Your effective rate (%)

Market (appraised) value ($)

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Exemption type

Home market value ($)

County effective rate (%)

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Current annual property tax ($)

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Sale / consideration price ($)

County fee rate

Number of parcels

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Market value of farmland ($)

CAUV value (from auditor) ($)

County effective rate (%)

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Convert from

Value

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Parcel / APN / PIN

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Taxable value (from tax bill) ($)

Likely market value ($)

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Current annual tax ($)

Likely value reduction

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Filing deadline (default March 31)

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Ohio Dept. of Taxation — Real Property DTE Forms (105A, 105C, 1, 109) ORC 5715 — Board of Revision ORC 5713 — Taxable Real Property ORC 322.02 — Conveyance Fee ORC 319.54(F)(3) — State Fee ORC 5713.30 — CAUV tax.ohio.gov — Main Portal

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.