Teton County Idaho Assessor's Office

ARNOLD PROFILE 2 Welcome to the Teton County, Idaho Assessor's Office   

The mission within the Assessor's office is to provide exceptional customer service to the constituents of Teton County while being accessible, efficient and courteous. We strive to be fair and equitable with all tax assessed property values while following Idaho code and the rules and guidelines provided by the Idaho Tax Commission.

Teton County Courthouse
Teton County Assessor
Havala Arnold

what is the role of the assessor?The purpose of the Assessor's office is to locate, identify, and value all taxable property in Teton County Idaho. The result is assessed property values subject to taxation.

The ad valorem (property) tax is the primary source of revenue for county and city governments and other taxing entities that serve and protect our communities such as library, ambulance, fire, cemetery, and school districts. It is the assessor's duty to physically review properties (every 5 years) within the county uniformly and to the specifications of Idaho law so ensure properties are taxed fairly and equitably. The assessor does not set taxes. The taxes are determined by the budgets that each taxing district turns in annually.

Additionally, the Assessor is charged with registering motor and recreational vehicles and disbursing the applicable licenses and permits.  In November of 2023, the Teton County Assessor's and Sheriff's offices, with the support of the Teton County Commissioners, established a Department of Motor Vehicle & Driver's License Hybrid Office to provided Driver's License services within one location.  For more information, please click here.

how does the assessor's office determine value?Every year starting on January 1st, the assessor's office analyzes market value sales, construction costs, rent and other pertinent data to estimate the correct valuation of the property. All appraisal evaluations are monitored by the State Tax Commission to ensure compliance with state law, and all evaluators within the state must follow a continuing education program every two years to remain certified. Teton County, Idaho contracts with Marshall Appraisal Inc. to conduct all necessary appraisals. It is required that the Assessor's Office keep track of property ownership changes, maps of parcel boundaries, and to plat parcels as they are split from larger parcels. The office must also keep descriptions of building and property characteristics files current, as well as keep track of individuals and property eligible for exemptions and other forms of property tax relief.

The Assessor's office works very closely with the County GIS Department to maintain the integrity of our database and the proper identification and addressing of all parcels.

Doesn't the law limit the amount property value can increase?No. Idaho law does not limit the amount a property assessment can increase, but it does limit the amount taxing districts can increase the portion of their budgets that is funded from property taxes. Since the taxing district’s budgets are a large factor in determining your tax bill, this does help limit the increase. Each taxing district can increase their budget by only 3% over the previous year. They can also receive additional funds from new construction and annexation. The funds from new construction is figured by multiplying the total net taxable value of the new construction by the previous year’s levy rate.

How do property values relate to property taxes?The assessed value of your property is not the only factor in determining your property tax liability. Your value could stay exactly the same and your tax bill may still go up (or down) depending on each taxing districts budget requirements. For example, if every property in your taxing district increased in value the same amount and the budgets of the taxing districts stayed the same, you could expect your tax bill to stay the same. Another example is your assessed value decreases but a special levy (such as a new school or a new taxing district) is approved via ballot by the public.  In this case, you will see a tax bill increase based on the budget requirements for the new district.  Another example of how your tax bill could increase by more than 3% in one year is the value of other properties within your taxing district decrease while your value stays the same.  This can cause your property to shoulder more of the tax liability than those who decreased in value.
While no one wants to pay more in taxes, there are some good things about the value of your property increasing. For most people their home is their single most valuable possession and greater value represents greater equity.

HOW CAN I find the taxing districts' budget and levy information?You can located the voter approved budgets for the taxing districts here.  For additional information and breakdown of where your tax dollars go and who to contact, click here.