Idaho Code
Idaho Code § 63-109 (2026)
Equalization by categories — Identification and reassessment.
✓ current as of May 2026
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Equalization by categories — Identification and reassessment.
(1) The state tax commission shall publish rules establishing and defining categories in which various properties will be placed for assessment purposes. If the state tax commission has reason to believe that a county assessor has improperly assessed a category of property, it shall provide notice to the county assessor and board of county commissioners of the alleged improper assessment no later than the first Monday of April. The notice shall include the grounds upon which the state tax commission believes the county assessor has improperly assessed a category of property, as well as any findings, reports, or other documentation supporting the position of the state tax commission. No equalization shall occur unless notice of an improper assessment pursuant to this subsection has been provided to the county assessor and board of county commissioners.
(2) The state tax commission shall equalize the assessments of property throughout the state, by categories, as shown by the abstracts transmitted by the several county auditors, county by county. In such equalization, the state tax commission shall have power to increase or decrease the total value of any category of property in any county as shown by the abstract from that county when, in the opinion of the commission, the value of that category appearing in such abstract is not just and equal as compared with the value of other categories of property in that county, or the value of similar categories of property in other counties, because of its being greater than or less than the market value. Upon receiving information from any source that any property in any county of the state has been omitted from the property roll, or has been improperly assessed, the state tax commission shall have the power to compel the assessor of such county to assess such property and place it upon the property roll forthwith, and to compel the reassessment of all property improperly assessed. The state tax commission is also empowered to identify or order and compel a proper identification of property by categories for assessment purposes in any county, and to create new categories for any taxable property, and to order and compel reassessment by the county assessor of any category or categories of property within the county.
(3) Notwithstanding the provisions of subsection (1) of this section, the state tax commission may equalize the assessment of a category of property in a county if the state tax commission becomes aware that either a county assessor has changed the assessed value of a category of property after the deadline has passed for notice provided for in subsection (1) of this section or that a county board of equalization improperly categorized a category of property. The state tax commission shall immediately provide written notice to the county assessor and board of county commissioners as soon as it becomes aware of the improper assessment or equalization. In no event shall the notice be made later than the Monday following the adjournment of the county board of equalization in July.
(4) The state tax commission shall provide a copy of any equalization order to the county assessor, board of county commissioners, and board of tax appeals within two (2) weeks of the issuance of the equalization order. The board of county commissioners shall notify any property owner affected by the equalization order within two (2) weeks of receiving the equalization order from the state tax commission. The notice shall include a new assessment notice consistent with the state tax commission order.
Notes of Decisions
Cited in 6
cases (2 in the last 5 years), 1963–2025 · leading case: Tree Farmers, Inc. v. Goeckner, 385 P.2d 649 (Idaho 1963).
Tree Farmers, Inc. v. Goeckner, 385 P.2d 649 (Idaho 1963). “I.C. § 63-109 provides: “Personal property defined.”
Idaho Power Co. v. Idaho State Tax Comm'n, 530 P.3d 672 (Idaho 2023). “” The Commission argues that, “[w]hen categories of assessed property satisfy the requirements of Rule 131, by rule, these categories of property have been uniformly assessed and there has been no systematically discriminatory result.”
Fremont-Madison Irrigation Dist. v. United States Dep't of the Interior, 763 F.2d 1084 (9th Cir. 1985). “Idaho Code § 63-109 (1976) defines personal property for purposes of taxation.”
Tobias v. State Tax Comm'n, 378 P.2d 628 (Idaho 1963). “Respondents cite I.C. §§ 63-109 and 55-311, and In Re Anderson’s Estate, 67 Idaho 160 , 174 P.”
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “We then pointed to Idaho Code section 63-605 (now Idaho Code section 63-109), which authorizes the Tax Commission to also serve as the State Board of Equalization, 15 as the source of the Tax Commission’s authority to equalize property assessments and ensure uniform property…”
Russet Potato Co. v. Bd. of Equalization, 465 P.2d 625 (Idaho 1970). “ty for the purposes of taxation shall be construed to include land * * * and all buildings, structures and improvements, or other fixtures of whatsoever kind on land, * * * and all other property which the law defines, or the courts may interpret, declare and hold to be real…”
— Idaho Code § 63-109(2) — 1 case
Idaho Power Co. v. Idaho State Tax Comm'n, 530 P.3d 672 (Idaho 2023). “” The Commission argues that, “[w]hen categories of assessed property satisfy the requirements of Rule 131, by rule, these categories of property have been uniformly assessed and there has been no systematically discriminatory result.”
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