

Idaho Code 63-314 requires the assessor’s office to reappraise property on a five year cycle, meaning each property will be physically reappraised at least once every five years to assure that it is as close to market value as possible. The assessment notice provides information about further appeals procedures. Property owners should review the assessment notices carefully, and contact the Assessor’s Office if they have any questions. Market value reviews are heard by the assessor’s office staff through the fourth Monday in June. The value is used to determine the amount of property taxes due later in the year. Owners of property in Shoshone County receive their annual assessment notices early in June, which notifies the owner of the current year’s market value for their property. The Assessor is also charged with registering motor and recreational vehicles, and with disbursing the applicable licenses and permits. 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.
