ASSESSOR
View the Bannock County Assessor’s page.
TREASURER
View the Bannock County Treasurer’s page.
COMMISSIONERS
View the Bannock County Commissioners’ page.
STATE TAX COMMISSION
Visit the Idaho State Tax Commission’s Property Tax Hub.
Property Tax Hub
Welcome
Here you can find information about the property tax process, such as:
Bannock County Tax Code Areas
Click here to view the County’s Tax Code Area Map. For questions about property taxes, contact the Treasurer’s Office at 208-236-7220; for assessed values contact the Assessor’s Office at 208-236-7260.
Parcel Viewer
Click here to view the Bannock County Parcel Viewer. Here you can find property tax and assessment information for properties within Bannock County.
Important Deadlines
January 1 – First day to apply for current year Property Tax Reduction (Circuit Breaker) benefits and Homeowner’s Exemption.
April 15* – Last day to apply for current year Property Tax Reduction (“Circuit Breaker”) and Property Tax Exemption. Last day to submit Business Personal Property Declarations.
1st Monday in June – Property Assessment Notices mailed
June 20 – Last day to pay the current year’s second half tax payments without a late charge and interest, calculated from January 1.
4th Monday in June – Last day to file an appeal with the Board of Equalization. BOE hearings begin.
2nd Monday in July – Last day of BOE hearings.
September 5 – Last day to apply for the Property Tax Deferral program
2nd Monday of September – County Commissioners Set Tax Levy and Submit to the Idaho State Tax Commission for review and final approval
3rd Monday in November – Subsequent Roll Assessment Notices mailed
4th Monday in November – Treasurer mails tax bills.
December 20 – Last day to pay current year’s full tax payments or first half tax payments without late charge and interest on the first half.
December 31 – Last day to apply for current year Homeowner’s Exemption
*Property Tax Reduction deadline may be extended to the next business day if this date falls on a weekend or holiday that is recognized by the Internal Revenue Service.
Property Tax Relief Options
- About
- Homeowner's Exemption
- Property Tax Reduction Program ("Circuit Breaker")
- Veteran Benefit
- Property Tax Deferral
- Tax Hardship
- Property Tax Exemption (Non-Profits/Government)
- Casualty Loss Exemption
Certain properties and property owners may be eligible to reduce what they owe on property taxes. Here you can find the programs available and see if you qualify.
Homeowner’s Exemption
What is it?
The homeowner’s exemption will exempt 50% of the value of your home and up to one acre of land (maximum: $125,000) from property tax.
Read more about Homeowner’s Exemption in Idaho Code 63-602G
Do I qualify?
If you own and occupy a home (including manufactured homes) as your primary residence, you could qualify for a homeowner’s exemption for that home and up to one acre of land.
You apply for this exemption with your county assessor’s office, and it determines if you qualify. Once approved, your exemption lasts until the home’s ownership changes or you no longer use the home as your primary residence.
How do I apply?
To apply, submit a completed application by Dec. 31 to the Bannock County Assessor’s Office, 130 North 6th Avenue, Pocatello.
Request an application:
Phone: 208-236-7260
Office: 130 North 6th Avenue, Pocatello ID 83201
Do I need to apply again?
You only need to apply once. If approved, your exemption is good until any of the following happens:
• You move and the home is no longer your primary residence
• You no longer own the home
• The home’s ownership changes (e.g., you put the home in a trust; you start to share ownership with someone else)
How will I know I’ve been approved for an exemption?
When the application is approved, the exemption is permanent as long as one owns and occupies the property. If the property is sold, the new owner must file an application with the assessor’s office.
Notices of approval are not sent to homeowners; to verify that your exemption has been processed, please review your annual assessment notice. If you believe there is an error pertaining to your exemption, contact our office at (208) 236-7260.
Property Tax Reduction Program (“Circuit Breaker”)
What is it?
Qualified homeowners can reduce their property taxes from $250 to $1,500 by applying to the Property Tax Reduction Program, also known as the “circuit breaker.” This program is meant to help seniors, people with disabilities, and widow(er)s alleviate their property taxes.
Note: This program won’t reduce solid waste, irrigation, or other fees that government entities charge.
Do I qualify?
You may qualify for property tax reduction if:
• You are an Idaho resident, and;
• You own and occupy your home or mobile home, and the value of your home doesn’t exceed a limit set by law that will be calculated in June of each year, and;
• Your total 2025 income, after deducting medical expenses, was $39,130 or less, and;
• You’re any of the following as of January 1, 2025:
• 65 or older
• Former POW or hostage
• Motherless or fatherless child under 18
• Blind
• Widow(er)
• Disabled as recognized by the Social Security Administration, Railroad Retirement Board, Federal Civil Service, Veterans Affairs, or a public employment retirement system not covered by these agencies.
If your application is approved, your benefit will appear on your December property tax bill.
How do I apply?
*We’ll help you apply! Click here for our open-house schedule*
You must apply and qualify for this program every year. Applications are accepted between January 1 and April 15.
See the guide for the 2026 Property Tax Reduction Program for the information you’ll need to have ready.
When you file your application, you must provide proof of:
- Income (View 2026 – Property Tax Reduction Income Brackets)
- Medical expenses (Download Medical Expense Statement)
- The requirement(s) you meet (age 65 or older, blind, VA disability, etc.)
- Ownership, if the property is owned by a trust or limited liability corporation (LLC)
Or, you can download an application to fill out and mail to your county assessor.
Help with my application
You can call the Bannock County Assessor’s Office at 208-236-7260 for help with your application anytime between 8 a.m.-5 p.m. Monday-Friday.
Forms
Property Tax Benefit for Disabled Veterans
You might qualify for this program if you’re an Idaho resident, homeowner, and qualified veteran with a 100% service-connected disability. The program could reduce the property taxes on your home and up to one acre of land by as much as $1,500.
Once granted to a qualifying veteran, a surviving spouse can use this benefit. However, the benefit isn’t transferable to a new property after the death of the veteran.
Note: This program won’t reduce solid waste, irrigation, or other fees that government entities charge.
Read more about the program:
Property Tax Benefit for Veterans with a 100% Service-Connected Disability
Who qualifies
The Disabled Veterans benefit doesn’t have an income limit.
You might qualify for this program in 2026 if both of these apply:
- You’re recognized as a veteran with a 100% service-connected disability or receive 100% compensation due to individual unemployability by the U.S. Department of Veterans Affairs as of January 1, 2026.
- You owned and lived in a home in Idaho that was your primary residence before April 15, 2026.
- The property must have a current homeowner’s exemption.
- The home can be a mobile home.
You could qualify if you live in a care facility or nursing home in 2026 or lived in one in 2025. Contact your county assessor’s office for information.
How to apply
You must apply and qualify for this program every year. You must apply between January 1 and April 15, 2026, for a reduction to 2026 property taxes.
If your disability is permanent and total, you don’t need to reapply each year. The benefit will renew automatically.
If your application’s approved, your benefit will appear on your December 2026 property tax bill.
Before you begin: Get a current letter from the U.S. Department of Veterans Affairs confirming your 100% service-connected disability rating or your 100% compensation due to individual unemployability as of January 1, 2026.
** The Bannock County Veterans Services Office can help you obtain this letter! We are hosting walk-in clinics from Jan. 14-April 8 to help gather this information. Click here for more information.
-or-
Property Tax Deferral
If you’re an Idaho homeowner, you might be eligible for the Idaho Property Tax Deferral (PTD) program. The program lets you postpone paying taxes on your home and up to one acre of land. You must pay the taxes and interest at a later time.
You might qualify for this program in 2026 if both of these apply:
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- Your income for 2025 was $64,674 or less.
- You meet the conditions described in the guide for the 2026 Property Tax Deferral program.
Applying
You must apply and qualify for this program every year. You must apply between January 1 and September 2, 2025, for a deferral on your 2025 taxes.
Before you apply: See the guide for the 2026 Property Tax Deferral program for the information you’ll need to have ready
Property Tax Deferral Application
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Tax Hardship
Idaho Codes §§ 63-602AA and 63-711 allow certain properties belonging to persons who, because of unusual circumstances that affect their ability to pay the property tax, should be relieved from paying all or part of said tax in order to avoid undue hardship, which undue hardship must be determined by the Board of Equalization, which is comprised of the County Commissioners.
If you have any questions about the Hardship Application, please feel free to call the Commissioners’ Office at 208-236-7210 or email kristid@bannockcounty.gov.
There is no deadline to apply for a Hardship.
Application Process
Step 1 – Download the Application
Download the application here or pick up a hard copy in the Commissioners’ Office, 624 East Center Room 101, Pocatello ID 83201.
Complete the application to the best of your ability, as it is helpful for the Board to have enough information upon which to base their decision.
*NOTE: DO NOT sign your application without a notary present. For your convenience, the Commissioners’ Office offers free notary services that you can utilize upon submitting your application. Please bring a state-issued photo ID.
Step 2 – Submit your Application
Once you have a notarized signature and gathered all the necessary supporting documents, please submit your application to the Commissioners’ Office at 624 East Center Room 101, Pocatello ID 83201.
Step 3 – Meet with the Board
Once you have submitted a complete application, a hearing will be scheduled with the Board of Equalization. This is done in the Bannock County Commissioner’s Chambers (Room 212).
Step 4 – Appeal the Decision
Property Tax Exemption
Certain properties, such as non-profit entities and government properties, may be exempt from paying property taxes if the property qualifies for exemption per Idaho State Code § 63-602. Property Tax Exemption applications can be turned in between January 1, 2026, and April 15, 2026, at 5 p.m. No late applications will be accepted.
Please include documents that support your request for exemption. Organizations must apply each year for an exemption.
To apply, download the application here and submit it to the Commissioners by mail, email, or fax.
Email: assessor@bannockcounty.gov
Fax: 208-236-7074
Mail: 130 N. 6th Ave., (Annex), Pocatello, ID 83201
After submitting an application, applicants can expect either; (1) to receive a letter informing them that the entity has been approved or (2) a phone call requesting a meeting with the Board of County Commissioners to answer questions regarding the application.
For questions regarding the Property Tax Exemption, call the Commissioners’ Office at 208-236-7260. Read more about Property Tax Exemptions in Idaho Code Title 63, Chapter 6.
Casualty Loss Exemption
Idaho Code 63-602X, the Casualty Loss Exemption, is intended for property taxpayers who have experienced considerable property damage in a given year. The exemption will deduct the damages to the property from the tax assessment. The impact this will have on taxes, if any, will only be determined once levies are certified in the fall.
The Board of Equalization shall determine whether to grant an exemption on a case-by-case basis.
An exemption granted under this section shall be for the year in which the real or personal property has been damaged or destroyed.
If an exemption is granted, the value of the property subject to taxation shall be calculated by dividing the number of days in the year prior to the casualty loss by the number of days in the year and multiplying the resulting equation by the marker value of the property less any applicable exemptions, as of 12:01 a.m. on the first day of January of the tax year.
The Board of Equalization shall decide whether to grant such a claim for exemption on or before the second Monday of July of the year in which the claim is filed. If granted, either in whole or in part, the county board of equalization shall order all necessary adjustments made in the property roll.
DUE: 5:00 p.m. on the Fourth Monday of June of the year in which the casualty loss occurred.
Property Assessment Notices
What are Assessment Notices?
Bannock County property owners will receive an annual assessment notice in early June, which notifies them of the current year’s market value for their property. In addition to the new assessed value, the assessment notice also shows previous years’ values, two previous years’ tax bills, and your taxing district’s information. If you have questions about your tax portion, please contact the Treasurer’s Office at 208-236-7220. Please remember that your assessment notice is NOT a bill. Your property tax bill will be calculated after taxing districts set their budgets in the fall.
Property owners are encouraged to review the assessment notice as soon as they receive it. Anyone with questions about the assessment or the appeals process should contact the Assessor’s Office.
How are assessed values calculated?
State law requires the assessor to place a current market value on all taxable property each year. This value is determined by an appraisal process that includes analyzing construction costs and reviewing recent sales data and may require a personal visit to the property. The sales information is gathered from the Multiple Listing Service, property owners, realtors, builders, developers, and independent appraisers.
How to read your assessment notice
Click here to view an explanation of what is on your assessment notice.
Disagree with your assessed value?
If you feel that your assessed value is higher than what your property would probably sell for on the open market, then we encourage you to come speak with an appraiser in the Assessor’s Office.
The appraiser assigned to assess your property will consider any evidence you wish to submit. Typical market information can be copies of independent appraisals done for sales or refinance, repair estimates, or any other pertinent data.
Contact Assessor’s Office:
assessment@bannockcounty.gov
208-236-7498
If, after speaking with an appraiser, you still don’t agree with your assessed value, you can appeal your value to the Board of Equalization (see below).
Board of Equalization
Appeals for 2026 assessed values are due by Monday, June 22, 2026, at 5:00 p.m.
It is the responsibility of the County Commissioners, convening as the Board of Equalization (BOE), to ensure that the market value placed on your property by the County is fair and accurate. The Board cannot adjust the value based on the amount of taxes due or your ability to pay the amount on your Property Tax Statement.
Application Information
Property Value Appeal Applications to the Board of Equalization are available online or can be picked up in the Commissioners’ Office (624 E Center Street, Room 101). All appeal forms must be received by the deadline indicated on your assessment notice. Before requesting an appeal, property owners should speak to the Assessor’s Office.
Instructions & Forms
- BOE Process Chart
- Board of Equalization Hearing Instructions
- Assessed Value Appeal Form – Residential/Commercial
- Assessed Value Appeal Form – Agriculture
Additional Forms
Appeals Process
Once you have reviewed your assessment, if you decide to appeal the assessed value of your property, please follow these three steps:
Step 1 – Contact Assessor’s Office
Discuss your assessment with a representative from the Assessor’s Office. You may contact their office at (208) 236-7498.
Step 2 – Submit an Appeal Form
If you are unable to reach a resolution, submit a completed Appeal Form with your Assessment Notice attached to the Bannock County Commissioners’ office by email (BOE@bannockcounty.gov), in person at the Commissioners’ Office (room 101), mail to physical address, or fax (208) 236-7363.
Step 3 – Attend your Hearing
Once you have submitted a complete appeal form, including an assessment notice, a hearing will be scheduled with the Board of Equalization. This is done in the Bannock County Commissioner’s Chambers (Room 212). One copy of your packet must be delivered no later than three (3) business days prior to your scheduled hearing.
Paying Property Taxes
For questions regarding payments, please contact the Bannock County Treasurer and Tax Collector Office at 208-236-7220.
Property tax bills are issued by the Treasurer’s Office by the 4th Monday in November. Tax bills are mailed on each parcel not coded for a Mortgage Company.
Make sure that you notify the assessor’s office whenever your mailing address changes. You can contact their office at 208-236-7260.
If you will be traveling or out of the country at the time taxes are due, contact our office for an “estimated tax amount” so that you can prepay or make other arrangements to pay by the due date.
First-half* payments are due December 20th (or the first business day following). Second-half payments are due June 20th (or the first business day following).
*The taxpayer is given the option of paying their taxes in full or in two equal halves on or before December 20th of the tax year. The second half must then be paid no later than June 20th of the following year (or the first business day following).
Effect of failure to receive notice: If you do not receive a tax notice for your property, this does not excuse the late charge and interest for non-payment. See Idaho Code 63-902(9).
Proof of payment of property taxes is the RESPONSIBILITY OF THE TAXPAYER [Idaho Code 63-1306(2)]. Be sure to keep accurate records, receipts, and canceled checks documenting your payment.
Second-half property taxes due June 20
If you chose to pay your property taxes in two halves, the second half is due June 20. The Treasurer’s Office does NOT mail out statements for the second half of taxes. For questions regarding your amount due, call 208-236-7220.
Pay Online:
You can pay your property taxes online by clicking here.
*Online payments require a debit or credit card.
*Payments made using debit/credit cards will be charged a processing fee by the outside vendor.
*Treasurer’s Office no longer accepts electronic checks.
Mail Payments To:
Bannock County Treasurer’s Office
624 E. Center St. Room 203
Pocatello, ID 83201
*Must be postmarked on or before Dec. 20.
*If paying with a check, please write the parcel number on the check.
Pay by Phone:
*Payments made using debit/credit cards will be charged a processing fee by the outside vendor.
*If paying with a check, please write the parcel number on the check.
Drop Off Payments At:
You can drop off payments in the white “drop box” located in front of the Bannock County Courthouse on the corner of Center Street and 6th Avenue in Pocatello. (Drop box is collected multiple times each day during the tax season.)
*Payments made using debit/credit cards will be charged a processing fee by the outside vendor.
*If paying with a check, please write the parcel number on the check.
In-Person Payments:
You can pay in person at the Treasurer’s Office in the Bannock County Courthouse (624 E. Center St.) Room 203. Payments can be made with credit/debit cards, check, money order, or cash. Please have your parcel number available.
*Payments made using debit/credit cards will be charged a processing fee by the outside vendor.
*If paying with a check, please write the parcel number on the check.
