What is Personal Property?

Taxable business personal property can be commonly described as furniture and equipment that is used in the operation of a business. Buildings and structures are not considered personal property and are taxed separately. Furniture and equipment not used in the operation of a business is not assessed property taxes. For questions or concerns about business personal property feel free to contact the Assessor's office at (208) 267-3301.

When must I report my Personal Property?

You must return your personal property declaration to the Boundary County Assessor by the date indicated on the declaration, or no later than March 15. A different deadline may be given if your personal property is missed or your business starts after January 1st.

Personal Property Exemption

The 2013 Idaho Legislature passed House Bill 315. This new law exempts a large portion of the taxpayer's Business Personal Property value effective immediately. Mobile homes and airplane hangars are not included in HB315. Filing the Business Personal Property declaration acts as the application for this exemption.

For inquiries please call 208-267-3301