2026 property assessment process deadlines announced

The Bonner County Assessor’s Office is preparing to conduct the 2026 assessment drive to determine the market value of all real and personal property in the county as of January 1, 2026. 

Assessment notices for the primary property roll will be mailed to property owners no later than the first Monday in June — June 1. These notices reflect the assessed value that will be used to calculate your 2026 property taxes, said Cory Gabel, chief deputy assessor.

"Idaho law establishes strict, non-extendable deadlines for both filing exemption claims and appealing assessed values," Gabel said in a press release. "Meeting these deadlines protects your rights as a property owner while ensuring the county can finalize the tax roll in a fair, orderly, and timely manner for all taxpayers. Missing a statutory deadline generally means you lose the opportunity to challenge your assessment or claim an exemption for the 2026 tax year. This can result in paying more in property taxes than you otherwise would."

Gabel said property owners seeking exemptions — most commonly the homeowner’s (homestead) exemption — must file a completed application with the Bonner County Assessor’s Office or Commissioners’ Office by the new statutory deadline. 

For the homestead exemption, applications must be received by Dec. 31, 2026 — the end of the county’s normal business hours on the last business day of the year. Once approved, the exemption reduces the taxable value of your primary residence.

If property owners disagree with the market value shown on their 2026 assessment notice, Gabel said they may file an appeal with the Bonner County Board of Equalization, which consists of the Bonner County commissioners. 

• Deadline: Completed appeal forms (with your assessment notice and supporting documentation) must be filed with the Bonner County Commissioners' Office no later than 5 p.m. on the fourth Monday in June — June 22, 2026. Homeowners are advised not to wait for their tax bill, Gabel said. 

- Statute:  Idaho Code § 63-501A explicitly requires appeals of assessments on the property roll to be filed by the end of normal business hours on the fourth Monday of June.

Appeals are limited to the question of market value; they are not a forum to protest taxes in general. The BOE will schedule a hearing and issue a decision. If you are dissatisfied with the BOE’s decision, you may file a further appeal to the Idaho State Board of Tax Appeals or District Court within 30 days (Idaho Code § 63-511 and § 63-217).

Property owners should review their assessment notice carefully as soon as they receive it. They should not, Gabel added, wait for their tax bill.

Appeal forms are available online or by calling the Commissioners' Office at 208-265-1438 or the Assessor's Office at 208-265-1440. For homestead exemption forms or questions about HB 843, contact the Assessor's Office. 

"Early contact with the Assessor is encouraged — the vast majority of questions and concerns can be resolved informally before the formal appeal deadline during the assessor's inquiry period, which runs June 1-22. 

"These statutory deadlines exist to balance the rights of individual property owners with the need for an efficient, county-wide assessment system that funds essential public services," Gabel said. 

For more information, visit the Bonner County website (bonnercountyid.gov), Assessor’s website (bonnercountyid.gov/bonner-assessor), or contact the Assessor’s Office directly. The Bonner County Assessor's Office can be reached at: 1500 Highway 2, Suite 205, Sandpoint, ID 83864; or by phone at 208-265-1440.

"Acting promptly ensures your voice is heard and your property taxes are calculated correctly," Gabel said.