Idaho Taxation

Online Resources

 * 1862-1874 - Internal revenue assessment, 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. (tax list begins on pages 6 -7)



Why to Use Tax Records
By studying several consecutive years of tax records you may determine when a young men came of age, when individuals moved in and out of a home, or when they died leaving heirs. Authorities determined wealth (real estate, or income) to be taxed. Taxes can be for polls, real and personal estate, or schools.

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.

State Level

 * 1862-1866 Internal revenue assessment for territory of Idaho Internal revenue assessment lists were created into one District and Divisions,  because it was still just a territory, listed as dates and Reports (scroll down to district desired and click on camera to open)

U.S. Internal Revenue Assessment Lists. Three types of Reports: A=Annual; M=Monthly; S=Special Years and Reports may be different.

Listed as follows: District 1, divisions 1-3 annual, monthly and special lists, May 1865-April 1866. District 1, divisions 1-4 annual and monthly lists, May 1866. District 1, divisions 1-5 monthly lists, June-December 1866.

Pre-territorial tax rolls at FamilySearch Also Many early territorial and pre-territorial tax rolls are on film at the Idaho State Historical Society

Idaho State Historical Society Address: 2205 Old Penitentiary Rd. Boise, ID 83712 Phone: (208) 334-2620

Tax Laws
Abraham Lincoln instituted the income tax in 1862, and on July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses. For the Southern States that were part of the Confederate side of the Civil War, once Union troops took over parts of the Southern States, income tax were instituted on them.
 * To learn more about this Collection click here
 * To learn more about the Civil War taxes click here

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. 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.