What are the grounds for an appeal?

There are provisions in Idaho Code to appeal only assessments. Taxes can not be appealed. An assessment appeal is an attempt to prove that your property’s estimated market value is either inaccurate or unfair. It is not a complaint about higher taxes.

Examples of when to appeal include:

When items that affect values are incorrect on your property record. (You have one bath, not two. You have a carport not a garage. Your home has 1,600, not 2,000 square feet.)
The estimated market value is too high. You have evidence that similar properties have sold for less than the assessed value of your property prior to January 1^st of the current year.

NOTE: You will not win an appeal because you think your taxes are too high. This is an issue you must take up with the elected officials who determine budgets. However, you may be eligible for tax relief or exemptions.