44 counties · 2025 · Idaho State Tax Commission
Idaho property tax rates by county
Counties in Idaho range from 0.299% of taxable value in Blaine County to 1.210% of taxable value in Nez Perce County on the 2025 overall average property tax rate; the median county is 0.565% of taxable value. The source's Statewide row prints 0.580% of taxable value. Period and source: tax year 2025, from the State Tax Commission's report dated November 25, 2025.
- 1Highest overall average property tax rate Nez Perce 1.210% of taxable value
- 2Middle Lincoln 0.568% of taxable value
- 3Lowest overall average property tax rate Blaine 0.299% of taxable value
- 4Counties ranked 44
What the figures are
This page reproduces the State Tax Commission's average property tax rates for each county, in percent, "based on levied amounts": an urban average (property inside cities), a rural average and an overall county average. The Commission explains that each taxing district's rate is its property tax budget divided by the taxable value in the district, and that these averages summarise an area rather than give the rate on any one bill ("For your specific rate … contact your county treasurer"). Period: tax year 2025, from the State Tax Commission's report dated November 25, 2025.
- Taxable value is the assessed value after exemptions such as the homeowner's exemption, so these percentages are not percentages of market value.
- A county's overall average blends its cities and its rural areas; a property's own rate is the total of the rates of the taxing districts where it sits.
All 44 counties, 2025
Ranked by overall average property tax rate (of taxable value), highest first. Click a heading to sort.
| # | County | Average urban | Average rural | Overall average |
|---|---|---|---|---|
| 1 | Nez Perce | 1.400% | 0.802% | 1.210% |
| 2 | Power | 1.484% | 0.949% | 1.042% |
| 3 | Lewis | 1.315% | 0.836% | 1.010% |
| 4 | Jerome | 1.314% | 0.784% | 1.000% |
| 5 | Latah | 1.099% | 0.779% | 0.978% |
| 6 | Twin Falls | 1.059% | 0.661% | 0.912% |
| 7 | Bannock | 0.973% | 0.429% | 0.847% |
| 8 | Madison | 0.923% | 0.709% | 0.844% |
| 9 | Butte | 1.102% | 0.721% | 0.810% |
| 10 | Clearwater | 1.185% | 0.662% | 0.810% |
| 11 | Washington | 1.092% | 0.622% | 0.766% |
| 12 | Bonneville | 0.857% | 0.393% | 0.702% |
| 13 | Shoshone | 0.842% | 0.544% | 0.673% |
| 14 | Oneida | 1.004% | 0.516% | 0.663% |
| 15 | Bingham | 0.978% | 0.525% | 0.660% |
| 16 | Ada | 0.652% | 0.560% | 0.642% |
| 17 | Canyon | 0.692% | 0.440% | 0.612% |
| 18 | Elmore | 0.904% | 0.379% | 0.607% |
| 19 | Benewah | 0.846% | 0.545% | 0.601% |
| 20 | Owyhee | 0.714% | 0.550% | 0.584% |
| 21 | Minidoka | 0.765% | 0.470% | 0.582% |
| 22 | Lincoln | 0.914% | 0.484% | 0.568% |
| 23 | Clark | 0.734% | 0.528% | 0.562% |
| 24 | Gooding | 0.820% | 0.476% | 0.561% |
| 25 | Payette | 0.753% | 0.378% | 0.559% |
| 26 | Franklin | 0.649% | 0.453% | 0.543% |
| 27 | Caribou | 0.940% | 0.438% | 0.520% |
| 28 | Cassia | 0.673% | 0.412% | 0.501% |
| 29 | Lemhi | 0.710% | 0.417% | 0.491% |
| 30 | Camas | 0.925% | 0.423% | 0.490% |
| 31 | Kootenai | 0.541% | 0.341% | 0.452% |
| 32 | Boundary | 0.565% | 0.373% | 0.405% |
| 33 | Bonner | 0.616% | 0.350% | 0.398% |
| 34 | Custer | 0.515% | 0.350% | 0.385% |
| 35 | Fremont | 0.540% | 0.348% | 0.382% |
| 36 | Jefferson | 0.706% | 0.315% | 0.381% |
| 37 | Idaho | 0.650% | 0.306% | 0.374% |
| 38 | Boise | 0.531% | 0.341% | 0.362% |
| 39 | Gem | 0.544% | 0.283% | 0.356% |
| 40 | Teton | 0.410% | 0.333% | 0.355% |
| 41 | Adams | 0.571% | 0.328% | 0.353% |
| 42 | Bear Lake | 0.485% | 0.296% | 0.337% |
| 43 | Valley | 0.470% | 0.245% | 0.320% |
| 44 | Blaine | 0.325% | 0.248% | 0.299% |
| Statewide (as printed) | 0.680% | 0.423% | 0.580% |
The taxable-value wording for a whole bill was not confirmed beyond the Commission's description, and these are area averages, so no example bill is computed.
How to appeal an assessment in Idaho
- Talk to the county assessor about the value: after the assessment notice.
- File an appeal with the county Board of Equalization through the county clerk: by the fourth Monday in June.
- Appeal the board's decision to the Idaho Board of Tax Appeals or to District Court: within 30 days.
The Tax Commission's page cites no section of the Idaho Code, so none is cited here. Sources: Idaho State Tax Commission, Understanding property taxes, read October 26, 2026. The official notice and the body hearing the appeal govern the dates; this is not legal advice.
Questions
What is the property tax rate in Idaho?
Idaho publishes no single rate. This page reproduces the State Tax Commission's average property tax rates for each county, in percent, "based on levied amounts": an urban average (property inside cities), a rural average and an overall county average. For 2025 it runs from 0.299% of taxable value in Blaine County to 1.210% of taxable value in Nez Perce County; the median county is 0.565% of taxable value.
Which Idaho county has the highest overall average property tax rate?
Nez Perce County, at 1.210% of taxable value, among the 44 counties ranked here; Blaine County is lowest at 0.299% of taxable value. These are county figures, so a single property's rate can be higher or lower.
Is the overall average property tax rate the rate on my tax bill?
No. It is the State Tax Commission's average property tax rates for each county, in percent, "based on levied amounts": an urban average (property inside cities), a rural average and an overall county average. Taxable value is the assessed value after exemptions such as the homeowner's exemption, so these percentages are not percentages of market value.
How do urban and rural figures compare in Idaho?
In 44 of the 44 counties ranked here the urban figure is higher than the rural figure. The median urban figure is 0.759% and the median rural figure 0.439%; the widest gap is in Nez Perce County (1.400% against 0.802%).
How do I appeal a property assessment in Idaho?
Talk to the county assessor about the value: after the assessment notice. File an appeal with the county Board of Equalization through the county clerk: by the fourth Monday in June. Appeal the board's decision to the Idaho Board of Tax Appeals or to District Court: within 30 days. Source: Idaho State Tax Commission.
Other states
Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey, Maine and Massachusetts. County or district figures, by census region: Northeast: New York, Vermont; Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, Nebraska, North Dakota, Ohio, South Dakota, Wisconsin; South: Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, Tennessee, Texas, Virginia, West Virginia; West: Alaska, Arizona, California, Colorado, Hawaii, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.
Source: Idaho State Tax Commission, 2025 Average Property Tax Rates, Based on Levied Amounts (report EPB00129, dated 11/25/2025) (Average urban, rural and overall property tax rate (percent) for each of the 44 counties and statewide, tax year 2025; read twice, both reads identical); Idaho State Tax Commission, Understanding property taxes (How a taxing district's rate is set (budget ÷ taxable value) and the appeal route). Checks: the report was read twice, independently (in document order and in reverse alphabetical order), and both reads agreed on all 45 rows; every county's overall average lies between its urban and rural averages; no county lies outside three interquartile ranges of the others and no two neighbouring rows repeat the same figures. Last checked October 26, 2026. See the methodology. Figures are reproduced from the official publication; the county, town or state office that issues the bill governs. Not tax or legal advice.