Exemption Appeal Application

Idaho Code requires that a person filing an appeal of an assessment or an exemption decision to do so (1) in writing on a form provided by the Assessor; (2) must identify the taxpayer; and (3) must provide the reason for the appeal.

Idaho Code SECTION 28-50-107
LEGAL RECOGNITION OF ELECTRONIC RECORDS, ELECTRONIC SIGNATURES AND ELECTRONIC CONTRACTS — ELECTRONIC TRANSMITTAL IN LIEU OF CERTIFIED MAIL.

1. A record or signature may not be denied legal effect or enforceability solely because it is in electronic form.
2. A contract may not be denied legal effect or enforceability solely because an electronic record was used in its formation.
3. If a law requires a record to be in writing, an electronic record satisfies the law.
4. If a law requires a signature, an electronic signature satisfies the law.
5. If a law requires any notice or other record to be sent by certified mail, the record may, with the express consent of the recipient, be transmitted electronically.

I certify, under penalty of perjury, the aforementioned information is correct for this listed property.

Information you need to know about
Exemption Appeal Form Application:

1. Pursuant to Idaho Code § 63-501, an appeal of a property tax exemption denial must be received by the Valley County Board of Equalization on or before the close of business on the fourth Monday in June.
2. You will receive notification of when your appeal will be presented to the Board of Equalization. If you have requested to provide oral testimony, be prepared to answer any questions the Board might have about your appeal at that time.
3. This application process is only for use in requesting an appeal stemming from a denial of a tax exemption application, in full or in part, by the Board of Valley County Commissioners.
4. All appellants will receive a written decision from the Board of Equalization after your appeal is presented. If you disagree with the Board of Equalization’s decision in this matter, you have the right to appeal to the Idaho Board of Tax Appeals and/or district court and must do so within thirty (30) days after the mailing of the decision pursuant to Idaho Code 63-511.
5. Appeal forms for the ID Board of Tax Appeals are available by calling (208) 334-3354.