2026 Board of Equalization Manual: Available Now!

The 2026 Board of Equalization manual is now available! Having not received an update since 2014, this manual has undergone extensive work to bring it up to date, offering a comprehensive guide to standardized procedures to ensure compliance. It is designed to provide a real-world framework for the board of equalization process to help ensure consistency, accuracy, and assist in carrying out statutory responsibilities. 

Utilizing these updated guidelines is more critical than ever to help mitigate risk, protect your county from procedural errors, and ensure consistency and fairness for Idaho taxpayers. This manual can serve as a day-to-day operational guide to help aid in the decision-making process during equalization.

The Idaho Association of Counties (IAC) encourages the Boards of County Commissioners, Assessors, Clerks, and Prosecuting Attorneys to read through this publication and use it as a reference. IAC would also like to extend deep appreciation for the work and collaboration of the Idaho State Tax Commission, as well as Ada, Canyon, and Latah Counties. By providing critical feedback, expertise, and sample forms for use in the appendix of the manual, IAC is able to provide an essential resource for all 44 of Idaho’s counties.

Download and view the new Board of Equalization manual by clicking here!