Idaho State Forest Tax Assistance - County Tax Assessors Offices

County assessors record all property in Idaho by categories. Each category represents a different use. In Idaho, the 1982 Forestland Taxation Act created two forest tax options, placed in categories 6 and 7. These categories provide a partial tax liability exemption to forestland owners who manage their property for long-term timber production.

Owners of more than 5 acres of forestland in Idaho are eligible to apply for special forestland taxation treatment if (1) their property is used primarily for the continuous purpose of growing and harvesting marketable tree species, and (2) they have designated their property as forestland by means of an application on file with the county assessor.

For information on state taxes on timber as well as taxes on private forestland contact your county assessors office, as listed in your local telephone directory.