Personal Property

All personal property in Idaho, unless exempt, is subject to assessment and taxation. You must report all of your taxable personal property in Blaine County to our office. A declaration form can be found below. 

The first $250,000 of personal property is exempt from taxation. Taxpayers using the property in a common enterprise or in related organizations only qualify for one $250,000 exemption per county. 

If the value of all of your personal property is $250,000 or less, you previously qualified for the $250,000 exemption, and you haven't acquired taxable personal property that would result in a total value greater than $250,000, you may not need to file annual reports.

Important Dates

March 18: Must return your personal property declaration to our office.

First Monday in June: The Assessment Notices are mailed out. 

First Monday in November: You must report if the status of your business personal property changes from exempt to nonexempt during the year. 

Fourth Monday in November: The Tax bills are mailed out by the Blaine County Treasure.

December 20: The first half of the tax bill is due to the Blaine County Treasure

June 20: The second half of the tax bill is due to the Blaine County Treasure. 

Taxable personal property 

Includes items used commercially for convenience, decoration, service, or storage. Examples are:

  • Art
  • Chairs
  • Computers
  • Desks
  • Display racks
  • File cabinets
  • Medical/scientific instruments
  • Office machines
  • Store counters

More Information

Blank Business Personal Property Declaration 

Instructions for the Business Personal Property Declaration

Please email declarations to Maria Casas.

For more information contact the Idaho State Tax Commission at 208-334-7733.