Specialized Appraisal Divisions

The Specialized Appraisal Division consists of various appraisal departments within the Assessor's Office. They are:

• The Commercial Department, which determines the market value of all commercial and industrial properties within the County.
• The Manufactured Home Department, which is responsible for determining the market value of the manufactured homes (mobile homes) in parks within the County. It also assists the Residential Appraisal Division in valuing manufactured homes on individual land parcels. It processes Homeowner Exemption Applications for manufactured homes. This department also provides the form required to convert manufactured homes from personal property to real property. The form is called a "Statement of Intent to Declare Manufactured Home to Real Property.
• The Personal Property Department, which values business personal property. These are assets used commercially such as furniture, fixtures, signs, equipment and machinery. It provides Declaration Forms for listing personal property assets annually.
• The Timber and Agricultural Department, which processes applications for the timber and agricultural programs. This department is responsible for the appraisal and inspection of timber and agricultural land in the programs to ensure compliance with state statutes and rules.

Please watch a Property Tax Process Video discussing how and why property taxes are assessed in Idaho.