What is the function of the Board of Equalization?

The Board of County Commissioners (BOCC) sits as the Board of Equalization (BOE) at times designated by Idaho Code 63-501 to consider tax exemption applications and property assessment appeals. Application forms for tax exemptions can be on our exemption page; Property Tax Exemption forms may be downloaded (PDF).

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1. What is the function of the Board of County Commissioners?
2. What is the function of the Board of Equalization?
3. When does the Board of County Commissioners meet?
4. What is the difference between an 'Open' meeting and a 'Closed' meeting?
5. How can I meet with the Board of County Commissioners?
6. Which Commissioner represents which District?
7. What are the advisory boards used by the County?
8. How many dogs can I have before I need a kennel license, and how do I go about getting one?
9. How do I apply for Tax Exemption on properties?
10. How do I appeal my property assessed value?
11. What is a Hardship Exemption?
12. Where can I get a list of properties that did not sell at the Tax Deed sale?
13. Where can I get a County employment application?
14. Where is the Unemployment Office (Job Service)?