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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:

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.

Online Resources

 * IDAHO, [COUNTY] - TAXATION