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Online Resources

 * 1862-1874 - U.S., Internal Revenue Assessment Lists, 1862-1874 - at FamilySearch.org Images only; This collection includes annual, monthly and special assessment lists.


 * 1886-93 - Idaho County, Idaho Newspaper Tax Lists, 1886-93 - ($); The taxpayers' name, township of residence, type of tax, and the date of the newspaper are found in this record.


 * 1885-1920 - at FamilySearch — index


 * A list of county records on microfilm at the Idaho State Archives in Boise is available online.



Why Use Tax Records
Tax record content varies and may include the name and residence of the taxpayer, description of the real estate, name of original purchaser, description of personal property, number of males over 21, number of school children, slaves, and farm animals. Tax records usually are arranged by date and locality and are not normally indexed. Tax records can be used in place of missing land and census records to locate a person’s residence.

County Level
Tax assessment rolls for the counties of Idaho are kept in the courthouse for each county. Some of these tax records have been microfilmed and are available at the Family History Library. To access these records, use a Place-names Search in the FHL for:

State Level
Many early territorial and pre-territorial tax rolls are on film at the Idaho State Historical Society with microfilm copies at the FHC (Links listed above)

Tax Laws
What history has shown us is that while property taxes are locally levied, there is significant state involvement with the amount of tax local political subdivisions can levy, how property assessments are conducted, and what services local taxing subdivisions must provide for their residents. Many of the changes the state has made in the past to lower the local property tax required a shift in financial responsibility from the local governments to the state. This comes at a cost to state taxpayers, because the state has obligations it must fund as well, with a limited amount of state tax dollars.

In July of 1862, Congress passed the Internal Revenue Act to provide income for the Government to pay the public debt including Civil War costs. After the Civil War, taxes were abolished until only a tax on liquor and tobacco remained in 1883. An 1895 Supreme Court ruling declared that income tax was unconstitutional and led to the ratification of the sixteenth amendment in 1913 which states that Congress has the power to establish and collect taxes on incomes. This was the beginning of our modern day taxes.