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Board of Equalization

If you are not satisfied with the final assessment of value, it is your right as a property owner to file an appeal with the Nez Perce County Board Of Equalization. The appeal will only address the market value of your property. An appeal to the Board is not a forum to protest property taxes.

Appeal Forms

Appeal forms are available at the Nez Perce County Commissioner’s Office, 1225 Idaho St., 2nd Floor, Lewiston ID 83501. The form can also be downloaded at the link below.

(Word Document)

Completed forms must be filed with the Nez Perce County Commissioner’s Office on or before the 4th Monday of June at 5:00 p.m. The Commissioner’s office will schedule a date and time for your hearing.

Contact Person

There is a place on the appeal form to list a contact person. It is very important that we know the correct name, address and phone number of the property owner or the property owner's representative so that we may contact them, if necessary.

Presenting your Appeal To the Board of Equalization

“In a challenge to the assessor's valuation of property, the value of the property for purposes of taxation as determined by the assessor is presumed to be correct; the burden of proof is upon the taxpayer to show by clear and convincing evidence that they are entitled to the relief claimed.”

In short, you must prove that the assessed value is not market value through a factual or legal reason. In presenting your appeal, the best evidence is typically sales data from the marketplace or other professional source. State your appeal objectively and factually. The Board of Equalization will give your case due consideration based on your evidence.

Please have five (5) copies of your appeal presentation/documentation; your original, as well as a copy for each Commissioner and one for the Assessor.



Don Beck

Don Beck

E-mail Don

Doug Havens

Doug Havens

E-mail Doug H

Doug Zenner

Doug Zenner

E-mail Doug Z

Office Location
Brammer Building
1225 Idaho Street Lewiston, ID 83501

Mailing Address
P.O. Box 896
Lewiston, ID 83501



Office Hours
8:00 AM to 5:00 PM

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