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A piece of land of any size in one ownership.

A code number that serves as an abbreviation of, or replacement for, a parcel's legal description; used to facilitate the storage and use of land data in an information system; may be based on geocodes, government surveys, or tax maps.

Identifiable portable and tangible objects that are considered by the general public to be "personal", e.g., furnishings, artwork, antiques, gems and jewelry, collectibles, machinery and equipment; all property that is not classified as real estate. Personal property includes movable items that are not permanently affixed to, and part of, the real estate.

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  1. A plan, map, or chart of a city, town, section, or subdivision indicating the location and boundaries of individual properties;
  2. A map or sketch of an individual property that shows property lines and may include features such as soils, building locations, vegetation, and topography.

A form of conveyance in which any interest the grantor possesses in the property described in the deed is conveyed to the grantee without warranty of title.

Land and improvements to the land.

The mass appraisal of all property within an assessment jurisdiction normally accomplished within a given time period. Also called revaluation or reassessment. In Idaho, 100% of all properties are reassessed every five years.

Total assessed value in a given tax district.

Indicates which taxing entities will receive revenues generated from property taxes levied against this property.

Idaho law exempts all property owned by federal, state and local governments from taxation. This includes property for schools, parks, libraries, government buildings, roads, airports, military installations and other public areas. The law also exempts churches and some other charitable organizations.

Those qualified individuals, as stipulated in Idaho State Code, entitled to an exemption of a specified amount of Assessed Value. Those who are blind, disabled, widows or widowers and disabled veterans may be eligible.

A listing of real property parcels. This file includes information about parcel ownership and mailing address, property location, land use and valuation.

Taxable value is the value of property as determined by the Assessor using methods proscribed by Idaho Statute and State Tax Commission rules. Generally speaking, taxable value of real property is the appraised value of the land and the current replacement cost of improvements less statutory depreciation.

All of the elements that constitute the legal right to own, possess, use control, enjoy and dispose of real estate.

The entity that ensures the title for the owner of the property.

Current standards of the appraisal profession, developed for appraisers and the users of appraisal services by the Appraisal Standards Board of The Appraisal Foundation. The Uniform Standards set forth the procedures to be followed in developing an appraisal, analysis, or opinion and the manner in which an appraisal, analysis, or opinion is communicated. They are endorsed by the Appraisal Institute and by other professional appraisal organizations.

Taxable property which does not attach to the real estate, such as business equipment and fixtures, mobile/manufactured homes and airplanes.

The process of estimating the market value, insurable value, investment value, or some other properly defined value of an identified interest or interests in a specific parcel or parcels of real estate as of a given date. Valuation is a term used interchangeably with appraisal.

  1. The monetary worth of a property, good, or service to buyers and sellers at a given time;
  2. The present worth of the future benefits that accrue to real property ownership.

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Sources: Idaho Tax Commission International Association of Assessing Officers


Dan Anderson

Dan Anderson

Office Location
1230 Main 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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