Relocation Guide - Taxes

Idaho State tax revenues come from a mix of  individual and corporate income, sales, and property taxes. This "three legged stool" approach provides a stable base with which to fund public services without burdening any sector.  

Property taxes provide the majority of tax revenues used to fund local government services. The average property tax levy rate in Kootenai County is 1.4% of the taxable value of property. A homeowner's exemption is available on a primary residence; this exemption reduces the taxable value of a house by 50 percent up to a maximum of $50,000. 

Corporate income tax applies at the rate of 7.6% on Idaho taxable income. Personal state income tax is based on the taxable income of individuals. With limited exceptions, taxable net income is as defined in the Internal Revenue Code. Tax rates for individuals vary from 1.6 to 7.8% based on their taxable net income.

Taxable Income  (Married Filing Jointly)

Taxable Income  (Filing Single)

The property tax rates applied to a property's assessed value vary by location and change each year.  The statewide average property tax rates are as follows:

Statewide Property Tax Rates

2007 Property Tax Allocation

2007 Property Tax Allocation per $100,000 taxable value is $513 rural and $817 urban.

County Wide:

• Kootenai County: $196.38
• EMS: $9.74
• North Idaho College: $51.00

Cities:

• Coeur d'Alene: $398.88
• Hayden: $72.10
• Post Falls: $387.36
• Rathdrum: $342.72

School Districts:

• Coeur d'Alene 271: $114.52
• Lakeland 272: $133.04
• Post Falls 273: $207.62

Highway Districts:

• Post Falls: $31.04
• Lakes: $42.30
• Eastside: $51.60
• Worley: $62.30