SMART Boise

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Effective July 1: Property tax notice requirements

Currently, when a property owner is given an annual property tax bill, certain information has to be present on that bill. This includes the parcel number and market value of the property being taxed, the state, county, and city where it is located, each separate tax on the property, and any delinquencies on the property.

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Effective July 1: Forgone balance reform

Effective July 1, local governments will have to rework their approach to foregone balances. A foregone balance is something not many taxpayers are familiar with, but it can greatly affect them depending on where they live.

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Effective July 1: City elections by district

At the beginning of each year, 105 elected representatives gather in Idaho’s Capitol building to pass new laws governing Idahoans’ daily lives. This gathering is called Idaho’s legislative session. The 2020 legislative session was cut short by the COVID-19 pandemic,

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