Jerry White, Assessor
Serving the citizens of Shoshone County since 2003
The County Assessor is an elected official whose principal function is to assess all property, not expressly exempt, within the county at market value and to maintain records of the ownership of all property within the county. The Assessor is also charged with registering motor and recreational vehicles, and with disbursing the applicable licenses and permits.
Owners of property in Shoshone County receive their annual assessment notices early in June, which notifies the owner of the current year’s market value for their property. The value is used to determine the amount of property taxes due later in the year. In addition to the new assessed value, the assessment notice also shows the previous year's value and an estimate of what the current year’s tax amount might be.
Property owners should review the assessment notices carefully, and contact the Assessor's Office if they have any questions. Market value reviews are heard by the assessor’s office staff through the fourth Monday in June. The assessment notice provides information about further appeals procedures.
Idaho Code 63-314 requires the assessor’s office to reappraise property on a five year cycle, meaning each property will be physically reappraised at least once every five years to assure that it is as close to market value as possible. Each of the other four years of the cycle, the law requires that a market adjustment be applied to the property, based on the selling prices of similar properties, to keep the property value in line with market trends.
Anyone who has questions about their assessment or the appeals process should contact the assessor’s office to review their appraisal as soon as they receive the assessment notice. It is important that they don't wait until they receive their tax bills to review their assessments. Idaho law requires that appointments for protests be made on or before the fourth Monday in June.
The function of the assessor’s office is to place value on properties, which represents typical sale and/or purchase prices of similar properties. This procedure is known as placing market value on property. All property is assessed as of January 1 each year using sales or property occurring between January 1 and December 31 of the previous year. If too few or no sales are available, the assessor can use sales from other time periods, or from similar areas.
The assessor’s office defends values or appraisals using current sales information of comparable properties and making adjustments for dissimilar characteristics between the subject and sales. This process demonstrates that the subject property is valued according to market sales.