Frequently Asked Questions

Taxable personal property consists of items used commercially, such as

• Art
• Fixtures
• Furniture
• Logging and construction equipment
• Signs
• Unregistered aircraft
• Unregistered watercraft

It also includes items used commercially for convenience, decoration, service, or storage. Please contact the Assessor's Office with specific questions.

All personal property in Idaho, unless expressly exempt, is subject to assessment and taxation. Forms for your use in listing of personal property are available from the Assessor's Office.

The County Assessor is required to assess property that is not declared. The assessment is estimated based upon the best information available. For more information, contact the Assessor's office.

Personal property is assessed at retail market value. This value includes shipping and installation costs. Several methods are used to arrive at the value. Depreciation tables, sales information, cost guides, and other resources are used in this process. For more information, contact the Assessor's office.

The Assessor does not determine tax amounts. The amount of taxes is determined by the budgets of the taxing districts in which the personal property is located. For more information, contact the Assessor's office.

If you sell or close your business during the year, you should contact the Assessor's office as soon as possible. The Assessor will explain how the assessment will be handled.