Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Idaho, property tax is primarily administered at the county level, with the county assessor responsible for appraising property values. Property taxes are used to fund local services such as schools, law enforcement, fire protection, and infrastructure projects. Property owners in Idaho have the right to challenge the assessed value of their property if they believe it is incorrect. This is typically done by filing an appeal with the county board of equalization, which is a process that must be initiated within a certain time frame after receiving the assessment notice. If the property owner is not satisfied with the decision of the county board, they may further appeal to the Idaho Board of Tax Appeals or to the district court. It's important for property owners to be aware of the deadlines and procedures for filing an appeal, which can be found in the property tax notices sent by the county or on the county assessor's website.