Assessor

Canyon County

Canyon County is situated on 604 square miles of prime farmland in southwest Idaho. It is bordered by Payette and Gem Counties on the north, Ada County on the east, Owyhee County to the south, and Malheur County Oregon to the west. The Census Bureau has our 2006 population at 173,302. Complete demographic information on the county can be found at the Census Bureau web site.

Property accounts for the year 2007, including real property, mobile homes and personal property total over 84,000 with a market value in excess of $11,000,000,000. These figures are increasing daily.

The County Assessor is an elected official whose principal function is to assess all property, not expressly exempt, within the county at market value and to maintain records of the ownership of all property within the county. The Assessor is also charged with registering motor and recreational vehicles, and with disbursing the applicable licenses and permits. The Assessor's Office is located in the Canyon County Courthouse in Caldwell. The office is open 8:00 a.m. to 5:00 p.m., Monday through Friday, excluding holidays.

• MARKET VALUE: The ad valorem tax is based on the market value of property. ID Code 63-201(10) defines market value as "...that amount of United States dollars or equivalent for which, in all probability, a property would exchange hands between a willing seller, under no compulsion to sell, and an informed, capable buyer, with a reasonable time allowed to consummate the sale, substantiated by a reasonable down or full cash payment." Idaho law requires that all taxable property be valued at market value each year. This is accomplished by physical appraisal, reappraisal or by indexing. An index is an adjustment or trend that is applied to existing assessed value to reflect current market value and is based on statistical analysis of recent sales.
• YOUR ASSESSED VALUATION & PROPERTY TAXES: The amount of property taxes to be collected is determined, not by the Assessor nor any single government official, but by all local government agencies providing services, such as your city, school, highway or rural fire district. Your assessed valuation does, in part, determine your share of the property taxes collected; therefore, it is important to you and our office that your valuation be fair, accurate and equitable.
• APPEALING YOUR ASSESSMENT: You will receive an assessment notice about June 1st for each property you own. If you feel the assessed value is excessive, you may want to contact our office and ask that your property record be reviewed. If after talking to an appraiser you still feel the assessment is overstated, you may want to file a protest with the Canyon County Board of Equalization. Instructions and deadlines are noted on the reverse side of each assessment notice. If you desire, we will help you complete your protest application. If you disagree with the local board's decision, additional appeals may be filed, either with the State Board of Tax Appeals, or in District Court. Information about these procedures are available from the Commissioners' office.
• PROPERTY TAX EXEMPTIONS: A number of property tax exemptions are available, mostly through a sign-up procedure, which may reduce your property tax burden.
  1. Homeowner's Exemption - Exempts the lesser of 50% or $100,938 of value of residential improvements which is the owner-occupied primary residence of the applicant as of January 1. The owner may apply for the exemption on only one property. The application deadline is April 15, and the property owner need apply only once, as long as the original application is valid and as long as the home remains the owner's primary residence.
  2. Circuit Breaker Exemption - Additional tax credit, based upon qualification and income. See Circuit Breaker Program below.