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Bannock County Assessor
Welcome
Here, you can find information about the property tax process, such as:
Contact the Assessor's Office
January 1 – First day to apply for current year Property Tax Reduction (Circuit Breaker) benefits and Homeowner’s Exemption.
April 15* – Last day to apply for current year Property Tax Reduction (“Circuit Breaker”) and Property Tax Exemption. Last day to submit Business Personal Property Declarations.
1st Monday in June – Property Assessment Notices mailed
June 20 – Last day to pay the current year’s second half tax payments without a late charge and interest, calculated from January 1.
4th Monday in June – Last day to file an appeal with the Board of Equalization. BOE hearings begin.
2nd Monday in July – Last day of BOE hearings.
September 5 – Last day to apply for the Property Tax Deferral program
2nd Monday of September – County Commissioners Set Tax Levy and Submit to the Idaho State Tax Commission for review and final approval
3rd Monday in November – Subsequent Roll Assessment Notices mailed
4th Monday in November – Treasurer mails tax bills.
December 20 – Last day to pay current year’s full tax payments or first half tax payments without late charge and interest on the first half.
December 31 – Last day to apply for current year Homeowner’s Exemption
*Property Tax Reduction deadline may be extended to the next business day if this date falls on a weekend or holiday that is recognized by the Internal Revenue Service.
Hours
8 a.m. – 5 p.m.
Monday – Friday
Location
(Court House Annex)
130 North 6th Avenue
Pocatello, Idaho 83201
Google Maps
Contact
Office: 208-236-7260
Fax: 208-236-7074
Bannock County Tax Code Areas
Click here to view the County’s Tax Code Area Map. For questions about property taxes, contact the Treasurer’s Office at 208-236-7220; for assessed values contact the Assessor’s Office at 208-236-7260.
Meet Your Assessor
Anita Hymas
Bannock County Assessor
Term expires Dec. 2026
Anita Hymas was elected as the Bannock County Assessor in 2022 and is serving her first term. She graduated from Pocatello High School in 1978. She began working part-time at the Bannock County Assessor’s Office during her senior year. She has since worked for the office for 40 years. She has worn many hats, including being Chief Deputy for multiple Assessors. Hymas married her husband Brian 38 years ago, and they have one daughter who is the light of their lives. Hymas loves to read, camp, and garden.
Follow Assessor Hymas on Facebook
Property Assessment Notices
How to read your assessment notice
Click here to view an explanation of what is on your assessment notice.
What are Assessment Notices?
Bannock County property owners will receive an annual assessment notice in early June, which notifies them of the current year’s market value for their property. In addition to the new assessed value, the assessment notice also shows previous years’ values, two previous years’ tax bills, and your taxing district’s information. If you have questions about your tax portion, please contact the Treasurer’s Office at (208)-236-7220. Please remember that your assessment notice is NOT a bill. Your property tax bill will be calculated after taxing districts set their budgets in the fall.
Property owners are encouraged to review the assessment notice as soon as they receive it. Anyone with questions about the assessment or the appeals process should contact the Assessor’s Office.
State law requires the assessor to place a current market value on all taxable property each year. This value is determined by an appraisal process that includes analyzing construction costs and reviewing recent sales data and may require a personal visit to the property. The sales information is gathered from all available sources.
If you feel that your assessed value is higher than what your property would probably sell for on the open market, then we encourage you to come speak with an appraiser in our office.
The appraiser assigned to assess your property will consider any evidence you wish to submit. Typical market information can be a realtor’s comparative market analysis, copies of independent appraisals done for sales or refinance, repair estimates, or any other pertinent data.
Contact our Office:
assessment@bannockcounty.gov
(208)-236-7498
After speaking with an appraiser, if you still don’t agree with your assessed value, you can appeal your value to the Board of Equalization (see below).
Board of Equalization
Appeals for 2025 assessed values are due by Monday, June 23, 2025, at 5:00 p.m.
It is the responsibility of the County Commissioners, convening as the Board of Equalization (BOE), to ensure that the market value placed on your property by the County is fair and accurate. The Board cannot adjust the value based on the amount of taxes due or your ability to pay the amount on your Property Tax Statement.
Application Information
Property Value Appeal Applications to the Board of Equalization are available online or can be picked up in the Commissioners’ Office (624 E Center Street, Room 101). All appeal forms must be received by the deadline indicated on your assessment notice. Before requesting an appeal, property owners should speak to the Assessor’s Office.
Instructions & Forms
Appeals Process
Once you have reviewed your assessment, if you decide to appeal the assessed value of your property please follow these three steps:
Step 1 – Contact Assessor’s Office
Discuss your assessment with a representative from the Assessor’s Office. You may contact their office at (208) 236-7498.
Step 2 – Submit an Appeal Form
If you are unable to reach a resolution, submit a completed Appeal Form with your Assessment Notice attached to the Bannock County Commissioners’ office by email (BOE@bannockcounty.gov), in person at the Commissioners’ Office (room 101), mail to physical address, or fax (208) 236-7363.
Step 3 – Attend your Hearing
Once you have submitted a complete appeal form, including an assessment notice, a hearing will be scheduled with the Board of Equalization. This is done in the Bannock County Commissioner’s Chambers (Room 212). One copy of your packet must be delivered no later than three (3) business days prior to your scheduled hearing.
Help with Property Taxes
Certain properties and property owners may be eligible to reduce what they owe on property taxes. Here, you can find the programs available and see if you qualify.
Homeowner’s Exemption
What is it?
The homeowner’s exemption will exempt 50% of the value of your home and up to one acre of land (maximum: $125,000) from property tax.
Read more about Homeowner’s Exemption in Idaho Code 63-602G
Do I qualify?
If you own and occupy a home (including manufactured homes) as your primary residence, you may qualify for a homeowner’s exemption for that home and up to one acre of land.
You apply for this exemption with the county assessor’s office. They will determine your eligibility, and once approved, your exemption will remain in place until the home’s ownership changes or you no longer use the home as your primary residence.
How do I apply?
To apply, submit a completed application by Dec. 31 to the Bannock County Assessor’s Office.
Request an application:
Phone: (208)-236-7260
Office: 130 North 6th Avenue, Pocatello, ID 832
Do I need to apply again?
You only need to apply once. If approved, your exemption is good until any of the following happens:
• You move, and the home is no longer your primary residence
• You no longer own the home
• The home’s ownership changes (e.g., you place the home in a trust, and the property title has been transferred; you start to share ownership with someone else )
How will I know I’ve been approved for an exemption?
When the application is approved, the exemption is permanent as long as you own and occupy the property. If the property is sold, the new owner must file an application with the assessor’s office.
Notices of approval are not sent to homeowners; to verify that your exemption has been processed, please review your annual assessment notice. If you believe there is an error pertaining to your exemption, contact our office at (208) 236-7260.
Casualty Loss Exemption
Idaho Code 63-602X, the Casualty Loss Exemption, is intended for property taxpayers who have experienced considerable property damage in a given year. The exemption will deduct the damages to the property from the tax assessment. The impact this will have on taxes, if any, will only be determined once levies are certified in the fall.
The Board of Equalization shall determine whether to grant an exemption on a case-by-case basis.
An exemption granted under this section shall be for the year in which the real or personal property has been damaged or destroyed.
If an exemption is granted, the value of the property subject to taxation shall be calculated by dividing the number of days in the year prior to the casualty loss by the number of days in the year and multiplying the resulting equation by the marker value of the property less any applicable exemptions, as of 12:01 a.m. on the first day of January of the tax year.
The Board of Equalization shall decide whether to grant such a claim for exemption on or before the second Monday of July of the year in which the claim is filed. If granted, either in whole or in part, the county board of equalization shall order all necessary adjustments made in the property roll.
DUE: 5:00 p.m. on the Fourth Monday of June of the year in which the casualty loss occurred.
Property Tax Exemption
Certain properties, such as non-profit entities and government properties, may be exempt from paying property taxes if the property qualifies for exemption per Idaho State Code § 63-602. Property Tax Exemption applications can be turned in between January 1st and April 15 of the current year at 5 p.m. No late applications will be accepted.
Please include documents that support your request for exemption. Organizations must apply each year for an exemption.
To apply, download the application here —need an updated form !and submit it to the Commissioners by mail, email, or fax.
Email: assessor@bannockcounty.gov
Fax: 208-236-7074
Mail: 130 N. 6th Ave., (Annex), Pocatello, ID 83201
After submitting an application, applicants can expect either (1) to receive a letter informing them that the entity has been approved or (2) a phone call requesting a meeting with the Board of County Commissioners to answer questions regarding the application.
For questions regarding the Property Tax Exemption, call the Commissioners’ Office at 208-236-7260. Read more about Property Tax Exemptions in Idaho Code Title 63, Chapter 6.
Property Tax Reduction Program (“Circuit Breaker”)
What is it?
Qualified homeowners can reduce their property taxes from $250 to $1,500 by applying to the Property Tax Reduction Program, also known as the “circuit breaker.” This program is meant to help seniors, people with disabilities, and widowers alleviate their property taxes.
Note: This program won’t reduce solid waste, irrigation, or other fees that government entities charge.
Do I qualify?
You may qualify for a property tax reduction if:
• You are an Idaho resident, and;
• You own and occupy your home or mobile home, and the value doesn’t exceed a limit set by law that will be calculated in June of the current year, and;
• Your total previous year income, after deducting medical expenses, was $37,000 or less, and;
• You’re any of the following as of January 1st of the current year:
• 65 or older
• Former POW or hostage
• Motherless or fatherless child under 18
• Blind
• Widow(er)
• Disabled as recognized by the Social Security Administration, Railroad Retirement Board, Federal Civil Service, Veterans Affairs, or a public employment retirement system not covered by these agencies.
How do I apply?
*We’ll help you apply! Click here for our open-house schedule*
You must apply and qualify for this program every year. You must apply between January 1 and April 15, 2025, for a reduction to 2025 property taxes.
If your application is approved, your benefit will appear on your December 2025 property tax bill.
Before you apply: See the guide for the 2025 Property Tax Reduction Program for the information you’ll need to have ready.
When you file your application, you must provide proof of:
• Income (View 2025 – Property Tax Reduction Income Brackets)
• Medical expenses
• The requirement(s) you meet (age 65 or older, blind, VA disability, etc.)
• Ownership, if the property is owned by a trust or limited liability corporation (LLC)
Or, you can fill out and mail a paper form to your county assessor.
Help with my application
You can call the Bannock County Assessor’s Office at 208-236-7260 for help with your application anytime between 8 a.m.-5 p.m. Monday-Friday.
What documents do I need to apply for the Circuit Breaker?
Medical Expense Statement ---- update or take out
Property Tax Deferral
If you’re an Idaho homeowner, you might be eligible for the Idaho Property Tax Deferral (PTD) program. The program lets you postpone paying taxes on your home and up to one acre of land. You must pay the taxes and interest at a later time.
You might qualify for this program in 2025 if both of these apply:
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- Your income for 2024 was $60,170 or less.
- You meet the conditions described in the guide for the 2025 Property Tax Deferral program.
Applying
You must apply and qualify for this program every year. You must apply between January 1 and September 2, 2025, for a deferral on your 2025 taxes.
Before you apply: See the guide for the 2025 Property Tax Deferral program for the information you’ll need to have ready
Property Tax Deferral Application
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Tax Hardship
Idaho Codes §§ 63-602AA and 63-711 allow certain properties belonging to persons who, because of unusual circumstances that affect their ability to pay the property tax, should be relieved from paying all or part of the said tax in order to avoid undue hardship, which undue hardship must be determined by the Board of Equalization, which is comprised of the County Commissioners.
If you have any questions about the Hardship Application, please feel free to call the Commissioners’ Office at 208-236-7210 or email kristid@bannockcounty.gov.
There is no deadline to apply for a Hardship.
Application Process
Step 1 – Download the Application
Download the application here or pick up a hard copy in the Commissioners’ Office, 624 East Center Room 101, Pocatello ID 83201.
Complete the application to the best of your ability, as it is helpful for the Board to have enough information upon which to base their decision.
*NOTE: DO NOT sign your application without a notary present. For your convenience, the Commissioners’ Office offers free notary services that you can utilize upon submitting your application. Please bring a state-issued photo ID.
Step 2 – Submit your Application
Once you have a notarized signature and gather all the necessary supporting documents, please submit your application to the Commissioners’ Office at 624 East Center Room 101, Pocatello ID 83201.
Step 3 – Meet with the Board
Once you have submitted a complete application, a hearing will be scheduled with the Board of Equalization. This is done in the Bannock County Commissioner’s Chambers (Room 212).
Step 4 – Appeal the Decision
Property Tax Benefit for Disabled Veterans
You might qualify for this program if you’re an Idaho resident, homeowner, and qualified veteran with a 100% service-connected disability. The program could reduce the property taxes on your home and up to one acre of land by as much as $1,500.
Once granted to a qualifying veteran, a surviving spouse can use this benefit. However, the benefit isn’t transferable to a new property after the death of the veteran.
Note: This program won’t reduce solid waste, irrigation, or other fees that government entities charge.
Read more about the program:
Property Tax Benefit for Veterans with a 100% Service-Connected Disability
Who qualifies
The Disabled Veterans benefit doesn’t have an income limit.
You might qualify for this program in 2025 if both of these apply:
- You’re recognized as a veteran with a 100% service-connected disability or receive 100% compensation due to individual unemployability by the U.S. Department of Veterans Affairs as of January 1, 2025.
- You owned and lived in a home in Idaho that was your primary residence before April 15, 2025.
- The property must have a current homeowner’s exemption.
- The home can be a mobile home.
You could qualify if you live in a care facility or nursing home in 2025 or lived in one in 2024. Contact your county assessor’s office for information.
How to apply
You must apply and qualify for this program every year. You must apply between January 1 and April 15, 2025, for a reduction to 2025 property taxes.
If your disability is permanent and total, you don’t need to reapply each year. The benefit will renew automatically.
If your application’s approved, your benefit will appear on your December 2025 property tax bill.
Before you begin: Get a current letter from the U.S. Department of Veterans Affairs confirming your 100% service-connected disability rating or your 100% compensation due to individual unemployability as of January 1, 2025.
** The Bannock County Veterans Services Office can help you obtain this letter! We are hosting walk-in clinics from Jan. 14-April 8 to help gather this information. Click here for more information.
Download the Application Here — update
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Agricultural Exemption
What is it?
The agricultural exemption
Read more about Agricultural Exemption in Idaho Code 63-604
Do I qualify?
How do I apply?
Property Tax Rolls
Occupancy Roll
Certain properties are added to the Bannock County Assessor’s occupancy tax roll per Idaho Code 63-317.
Notices for the current occupancy roll are mailed in early November.
The occupancy tax roll consists of newly constructed residential, commercial, or industrial structures, including manufactured homes, that became occupied after January 1 of the current year. Renovations and improvements to existing occupied structures are not included in the occupancy roll.
Structures added to the occupancy roll are prorated for tax purposes for the portion of the year for which the structure was occupied. The Bannock County Treasurer’s Office will mail an occupancy tax bill in January, with the first half of the bill due in February of the current year.
Example: A newly constructed home is built and becomes occupied on July 1st. The home will go on the occupancy roll, with the value being prorated from July 1-December 31.
You can call the Assessor’s Office at 208-236-7260 to speak to an appraiser concerning your value, or you can visit our office at 130 N 6th Avenue in Pocatello. The Assessor’s Office hours are from 8 a.m. to 5 p.m., Monday through Friday.
After speaking to an appraiser, if you would like to appeal this value, you may file an appeal with the Bannock County Board of Equalization on or before November 28 of the current year. For more information about how to appeal, please view the Board of Equalization section or call the Commissioners’ Office at 208-236-7210.
Subsequent Roll
Specific properties are added to the Bannock County Assessor’s Subsequent Roll, or “Sub Roll.”
Notices for the current subsequent roll are mailed in early November.
The subsequent roll adds newly constructed structures (houses, outbuildings, etc.) that should have been on the Primary Roll for the entire year but were not added in time for the Primary Roll assessment notices sent in June.
The subsequent roll also includes any parcels whose land value needs to be adjusted, typically due to purchasing land from a developer during the current tax year. In these cases, the developer qualified for a partial tax exemption during the initial development of the land. These partial tax exemptions typically expire upon the sale of the property.
The Bannock County Treasurer’s Office will mail a tax bill for properties on the subsequent roll in January, with the first half due in February of the current year.
You can call the Assessor’s Office at 208-236-7260 to speak to an appraiser concerning your value, or you can visit our office at 130 N 6th Avenue in Pocatello. The Assessor’s Office hours are from 8 a.m. to 5 p.m., Monday through Friday.
After speaking to an appraiser, if you would like to appeal this value, you may file an appeal with the Bannock County Board of Equalization on or before November 28 of the current year. For more information about how to appeal, please view the Board of Equalization section or call the Commissioners’ Office at 208-236-7210.
Business Personal Property
All businesses in Idaho are subject to a Personal Property assessment and taxation on assets such as business furniture, equipment, fixtures, unlicensed vehicles, and/or recreational vehicles, among other items, if the total value is over $250,000.
The Assessor’s Office mails a Declaration to list all current personal property assets to all business owners owning assets with a value greater than $250,000 each year in early January.
The deadline to declare all assets to the Assessor is March 15th each year, under Idaho code 63-302.
The Bannock County Assessor’s Office typically mails a Declaration to businesses new to the area to say ‘welcome’ and ensure they know what to expect when filing their Business Personal Property.
The Bannock County Assessor’s Office also mails a Declaration to businesses with $175,000 or more in personal property to notify them they are approaching the $250,000 threshold. Businesses with assets less than $250,000 are not required to return the Declaration.
Personal Property assessment notices are mailed in June. Businesses can appeal the value of their assets if they disagree with the assessment to the Board of Equalization.
More information about Personal Property can be found in Idaho Code § 63-205,63-302-63-306, 63-311, 63-602KK, and 63-1401.
Assessor Office
Location
(Court House Annex)
130 North 6th Avenue
Pocatello, Idaho 83201
Google Maps
Contact
Office: 208-236-7260
Fax: 208-236-7074
Hours
8 a.m. – 5 p.m.
Monday – Friday
View the most recent edition of our community newsletter here:
About the Assessor's Office
The County Assessor is responsible for valuing all real and personal property, including mobile homes, residential and commercial properties, and agricultural land for property tax purposes. The Assessor determines the equitable value of property to ensure that each taxpayer pays only their fair share of the taxes.
The County Assessor is elected by the voters for a term of four years. The County Assessor’s duties are governed by Idaho Code Title 63.
Mission
Our mission in the Bannock County Assessor’s Office is to provide outstanding customer service to every property owner through fair and equitable valuations, public outreach, education, and open communication and transparency based on the best practice standard of the appraisal industry.
