Madison County homeowners pay a median of $2,001 a year in property tax on a median home value of $414,800. Its effective tax rate (property taxes paid as a share of home values, per the Tax Foundation) is 0.54%, the 9th highest of 44 Idaho counties. The Madison County Assessor values homes in Madison County at market value as of January 1 and mails assessment notices by the first Monday in June. Appeals are heard by the Madison County Board of Equalization, which is the board of county commissioners.
Closed for 2026The 2026 appeal deadline for regular assessment notices passed on June 22, 2026, and county board decisions came out in July. Notices for 2027 go out by June 7, 2027, and the next appeal deadline is June 28, 2027. If you got a later notice for new construction or newly found property, a later deadline applies; check your notice.
File your appeal with the County Board of Equalization by the end of the county's normal business hours on the fourth Monday of June. In 2026 that was Monday, June 22. Most counties take appeals at the county commissioners' office (the clerk), not the assessor. A mailed appeal counts as filed on the post office postmark date; a postage-meter mark does not count. The board cannot hear a late appeal. Example: Ada County required appeal forms at the Board of Ada County Commissioners, 200 W. Front St., Boise, by 5:00 p.m. on the fourth Monday of June (June 22, 2026). Ada accepts email, mail, hand delivery or fax; some counties, such as Kootenai, do not accept email or fax. Different deadlines apply to new construction and property added later in the year: the fourth Monday of November for the subsequent roll, and 28 days from the notice for the occupancy roll (newly built and occupied homes).
Phone: 208-359-6200
Official website: madisoncountyid.gov
The county assessor values your home each year, mails your assessment notice, can fix errors in your property record, and takes applications for the homeowner's exemption and property tax relief.
The assessor mails (or emails, if you asked for it) a valuation assessment notice by the first Monday in June (June 1 in 2026). It shows your market value for this year, the dates of local budget hearings and meetings, and your right to appeal to the County Board of Equalization. Check your notice for any other details that apply to your property.
Look up your home on the Madison County Assessor website and check square footage, bathrooms, condition and features. Mistakes are the easiest wins. Use our record card checklist.
Talk to the Madison County Assessor first if you think there is an error. If that does not settle it, file the county's appeal form, with a copy of your assessment notice and your evidence, with the Madison County commissioners' office or clerk by the end of business on the fourth Monday of June.
Sales of similar nearby homes that closed before January 1 of the tax year (for a 2026 appeal, sales before January 1, 2026); A recent appraisal, or your purchase price if you bought recently in a normal sale; A real estate agent's comparative market analysis; Photos and repair estimates showing damage, deferred maintenance or other condition problems.
You must prove the assessor's value is wrong. At the county board, the board of tax appeals and district court the standard is a preponderance of the evidence, meaning your evidence must be more convincing than the county's. Since 2025, the burden flips to the county if your value rose more than 10% from the year before and the increase came partly from the assessor not using required equalization methods.
Next step: Idaho Board of Tax Appeals (BTA) or district court. 30 days after the County Board of Equalization mails its decision or announces it at the hearing. File a Notice of Appeal with the county clerk/auditor (not with the BTA directly). The clerk sends it, with the county board's record, to the BTA. Use the BTA's Notice of Appeal form, with a separate notice for each parcel, and attach your assessment notice and your value claim. A mailed appeal counts on the postmark date (a postage-meter mark does not count). There is no filing fee at the BTA. A hearing is typically scheduled within 90 days after the appeal is perfected. Hearings are normally held by a single presiding officer (a board member or staff hearing officer), and in-person hearings are preferred. Bring one original and two copies of each exhibit. Instead of the BTA, you can appeal to the district court in your county within the same 30 days. BTA decisions can be appealed to district court.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
File your appeal with the County Board of Equalization by the end of the county's normal business hours on the fourth Monday of June. In 2026 that was Monday, June 22. Most counties take appeals at the county commissioners' office (the clerk), not the assessor. A mailed appeal counts as filed on the post office postmark date; a postage-meter mark does not count. The board cannot hear a late appeal. Example: Ada County required appeal forms at the Board of Ada County Commissioners, 200 W. Front St., Boise, by 5:00 p.m. on the fourth Monday of June (June 22, 2026). Ada accepts email, mail, hand delivery or fax; some counties, such as Kootenai, do not accept email or fax. Different deadlines apply to new construction and property added later in the year: the fourth Monday of November for the subsequent roll, and 28 days from the notice for the occupancy roll (newly built and occupied homes).
File your appeal with the Madison County Board of Equalization (the county commissioners, through the commissioners' office or clerk) by the fourth Monday of June; talk to the Madison County Assessor first if you think there is a mistake.
Phone 208-359-6200. Website: madisoncountyid.gov.
No fee appears on the county appeal forms or pages checked (Ada, Bannock, Kootenai). Confirm with your county before filing.
Contact details change; call or check the office website before you visit.