This article examines issues related to the assessment of personal property in Idaho and the development of the current exemption, and explores the administrative and implementation issues faced by assessors and the state agency that oversees the property tax system in Idaho (the Idaho State Tax Commission). The article also reviews legislative goals and probable future developments.
Personal property exemptions
This article is based on a presentation by the author on August 25, 2014, at the 80th Annual International Conference on Assessment Administration hosted by the International Association of Assessing Officers (IAAO) in Sacramento, California.
Dornfest, A. S. (2015). Assessment of personal property in Idaho: evolution of an exemption. Journal of Property Tax Assessment & Administration, 12(2), 17-35. Retrieved from https://researchexchange.iaao.org/jptaa/vol12/iss2/2