The voters elect the County Assessor for a term of four years. The office of the County Assessor's primarily duty is to determine the equitable values of both real and personal property for tax purposes. All property is to be assessed uniformly throughout the state at its market value.These property value assessment are entered on a roll and are the source data to which all property tax bills relate. Land and improvements on the land, such as buildings are all assessed into categories. Idaho State Statutes require the Assessor to have an on going reevaluation program on a 5-year cycle. This is the first step in property tax administration. Assessment of real property and personal property that is entered on the property roll is a continuing process. The second function of the Assessor is to produce and deliver to the County Clerk four assessment rolls each year-The Real Property Assessment Roll, the Personal Property Assessment Roll, the Subsequent Assessment Roll, and the Occupancy Roll.

For more information use the following link to visit the Idaho State Tax Commission's Property Tax page. http://tax.idaho.gov/

Idaho State Tax Commission - Property Tax The assessor is required to have an accurate and complete plat book of land in the county, with ownership records kept up-to-date. Maps are necessary to carry out the reappraisal of the county each five years and a plat book is required by law. Real property is changing hands daily and keeping abreast of the ownership of the property in the county is a major job. Even if the county is fortunate enough to have current up-to-date maps of the county, the Assessor must have someone capable of platting parcels as they are split from larger parcels.

Since the property tax is a primary source of revenue for local government and public schools, and since the dollar amount generated by this tax is sizable, it is essential that the Assessor pay particular attention to the revaluation of the county.

Another function of the Assessor's Office is to handle registration and licensing of motor vehicles and recreational vehicles; this is done under the direction of the Idaho Department of Transportation.

Few jurisdictions are small enough to allow the elected official (the Assessor) to personally handle all business of the office, so the elected officials employ deputies. The Assessor will normally hire deputies to specialize in one or the other of the above functions.