What is the property tax rate in Bannock County?

The combined effective property tax rate in Bannock County, Idaho is approximately 0.95%.

Bannock County Property Tax Calculator (2026)

Property Tax in Bannock County, 2026

A calculator and field guide for Pocatello-area homeowners — and for anyone considering a move to Bannock County — including Idaho's 100% assessment ratio, the $125,000 Homestead Exemption (Idaho Code §63-602G — lesser of $125K or 50% of MV), the HB 292 of 2023 Homeowner Property Tax Relief Account (state-funded ~$200-500/yr automatic credit, made permanent at $50M/yr by HB 304 of 2025), the parallel School District Facilities Fund ($50M/yr state payment of eligible school bond debt), the Property Tax Reduction (Circuit Breaker §63-705) for 65+/widowed/disabled with HHI ≤ $39,130 ($250-$1,500 refundable), and the $1,500 Veterans Property Tax Reduction (NOT full — Idaho is NOT a categorical full-vet state).

Bannock County operates under Idaho's 100% assessment ratio + $125,000 Homestead Exemption system (Idaho Code §63-602G). Owner-occupied primary residences receive an exemption equal to $125,000 OR 50% of market value, whichever is LESSER, applied as a reduction in taxable value. Bannock's combined mill levy is approximately 16.69 mills per $1,000 of taxable value, producing typical homestead effective rates around 0.95%. HB 292 of 2023 adds a state-funded credit (~$200-500 typical) automatically on the December tax bill.

How the bill is built

Idaho is a 100% AR state — the assessor sets market value with no AR reduction. For owner-occupied homesteads, subtract $125,000 OR 50% of MV (whichever is lesser) to get taxable value. A $400K homestead: TV = $275K. A $200K homestead: TV = $100K (50% cap). Tax = TV × combined mill levy / 1000. State credits (HB 292, PTR Circuit Breaker, Veterans Reduction) apply to the bill after calculation. Bills issue in November, half due Dec 20 and half June 20.

HB 292 of 2023 was Idaho's response to the 2020-2022 housing boom. Two state-funded mechanisms apply automatically to homesteads: the Homeowner Property Tax Relief Account (~$200-500 December bill credit) and the School District Facilities Fund (state pays eligible school bond debt). HB 304 of 2025 made both permanent at $100M/year combined.

Idaho is NOT a full-vet-exemption state. The Veterans Property Tax Reduction (Idaho Code §63-701) caps at $1,500/year for 100% P&T or IU disabled vets — no income limit, but the ceiling means high-bill Boise/CDA homestead owners still pay the difference. Stack with the $125K Homestead Exemption + HB 292 credit for compounded benefit.

2026 Bannock County rate breakdown (combined mill levy per $1,000 of taxable value (100% AR; FMV − $125K Homestead Exemption); HB 292 Homeowner Tax Relief Credit ~$200-500 applied post-bill, Pocatello district)

Taxing entity	Rate
Bannock County combined mill levy (county + city + school district + highway district + library district); typical Pocatello residential tax code area, post 100% AR + $125K Homestead Exemption	16.6900
Combined total	16.6900

As of April 27, 2026 · From Bannock County Assessor.

Note: Bannock County is anchored by Pocatello (~57,000), Idaho’s 5th-largest city, and home of Idaho State University (ISU, ~12,000 students — Idaho’s second-largest public university after Boise State, founded 1901 as the Academy of Idaho). Pocatello sits at the southern edge of the Snake River Plain along the Portneuf River and is a major BNSF + Union Pacific rail hub — the rail yard is one of the largest in the Mountain West.

Note: Bannock County’s 0.95% effective rate is the HIGHEST among Idaho’s major counties — a function of (1) high mill levies around 16.69 per $1,000 of taxable value (Pocatello combined municipal + school + county + highway district), (2) low median home values around $290,000 that produce relatively small Homestead Exemption coverage, and (3) Pocatello’s economic stagnation relative to Boise/CDA — Bannock County’s population has been roughly flat 2010-2024, contrasting with the explosive growth in the Treasure Valley and North Idaho. Idaho State University accounts for ~10% of local employment but the broader local economy has not enjoyed the tech/finance/remote-work growth of Boise.

Note: Pocatello’s economy is anchored by Idaho State University and a substantial federal workforce — the Pocatello-area Federal Bureau of Investigation (FBI) facility is one of three regional FBI computing centers (the others are in Pocatello, Clarksburg WV, and Quantico VA). The Pocatello FBI facility is officially the IDS FBI Information Technology Center. Outside government and university employment, Bannock’s major private employers include the FMC Industrial Phosphate operations (now ICL Performance Products) and Portneuf Medical Center. Pebble Creek Ski Area, ~25 miles east of Pocatello, is one of Idaho’s smaller but historic ski areas (founded 1947).

Deductions and exemptions for 2026

Idaho homeowner relief operates through four mechanisms: the $125,000 Homestead Exemption (applies automatically to all primary residences), HB 292's Homeowner Tax Relief Credit (state-funded, ~$200-500 automatic), the Property Tax Reduction Program / Circuit Breaker (income-tested, $250-$1,500 for 65+/widowed/disabled), and the Veterans Property Tax Reduction (up to $1,500 for 100% disabled vets, no income limit). Idaho is NOT a full-vet-exemption state — the $1,500 ceiling matters for high-bill homesteads.

Homestead Exemption (Idaho Code §63-602G)

Reduces taxable value by the LESSER of $125,000 OR 50% of market value, for owner-occupied primary residences. Examples: $400K home → $125K exemption (cap), TV = $275K. $200K home → $100K exemption (50% cap), TV = $100K. Apply with County Assessor; the homestead must be owner-occupied as primary dwelling on January 1 (or before April 15 if purchased after; later filings prorate). One-time application — auto-renews unless ownership or residency changes. Raised from $100K to $125K effective Jan 1, 2022 (HB 389 of 2021).

HB 292 of 2023 Homeowner Property Tax Relief Account

State-funded direct credit applied automatically to the December tax bill on all homestead-exempted properties — no application required. Typical reduction $200-500/year. HB 304 of 2025 made the funding permanent at $50M/year, plus another $50M/year to a parallel School District Facilities Fund that pays eligible school bond debt (reducing the school levy portion for all property owners with eligible bonds). The credit was Idaho's response to the 2020-2022 housing boom that drove Treasure Valley and Coeur d'Alene home values up 80-100%.

Property Tax Reduction Program (Circuit Breaker, Idaho Code §63-705)

Refundable credit of $250-$1,500 for homeowners 65+ OR widowed OR disabled OR blind OR former POW/hostage with 2025 income (after medical expenses) ≤ $39,130 for 2026 tax year. Home value cap: market value ≤ 200% of county median assessed value. Apply with County Assessor or Idaho State Tax Commission between Jan 1 and Apr 15; annual application required. New online portal at the Tax Commission since 2024. A separate Property Tax Deferral program (income limit ~$61,674) lets seniors defer with a state lien repaid at sale.

Veterans Property Tax Reduction (Idaho Code §63-701 et seq.)

Up to $1,500 maximum tax credit for veterans with 100% service-connected disability OR 100% individual unemployability rating. NO income limit. Apply by April 15 with County Assessor or Idaho State Tax Commission; submit VA disability rating letter + DD-214. P&T disabled: one-time application, auto-renews. Non-P&T 100% disabled / IU: annual application required. Stacks with Homestead Exemption + HB 292 credit — a 100% disabled vet in Boise can bring a typical ~$3,800 bill down to ~$1,800-2,100.

Appealing your assessment

Assessment notices are mailed in early June. Contact the County Assessor's office immediately to request informal review; if unsatisfied, file formal appeal with the County Board of Equalization no later than the FOURTH MONDAY OF JUNE (Idaho Code §63-501A). The BOE meets July-August. Appeal further to the Idaho Board of Tax Appeals within 30 days, then District Court. Idaho's tight ~3-week appeal window catches many homeowners off guard — assessment notices arrive early June and BOE deadline is fourth Monday of June.

Cities and towns in Bannock County

Bannock County contains 4 incorporated municipalities, ranging from Pocatello to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Bannock County is subject to Bannock County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Pocatello County seat	city	57,000
Chubbuck	city	17,000
Inkom	city	800
McCammon	city	800

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Pocatello tax district. Other cities in Bannock County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Bannock County Assessor before relying on any estimate.

Frequently asked questions

When are Idaho property taxes due?

Bills are issued in November by the county treasurer. Most counties allow split-payment: first half due December 20, second half due June 20. Late payments accrue 1% per month + 2% penalty. Most homeowners pay through escrow. The HB 292 credit applies automatically to the December bill if your homestead exemption is on file with the County Assessor.

How does Idaho's $125,000 Homestead Exemption work?

The exemption (Idaho Code §63-602G) reduces taxable value by the LESSER of $125,000 OR 50% of market value. A $400K home: $125K exempt, TV = $275K. A $200K home: $100K exempt (50% cap), TV = $100K. Apply once with the County Assessor — auto-renews unless ownership or residency changes. Idaho is a 100% AR state, so the exemption directly reduces taxable value (no AR layer).

What is HB 292 of 2023?

HB 292 was Idaho's response to the 2020-2022 housing boom. It created two state-funded mechanisms: a Homeowner Property Tax Relief Account (~$200-500 automatic credit on the December bill for all homestead-exempted properties) and a School District Facilities Fund (state pays eligible school bond debt, reducing the school levy for all owners with eligible bonds). HB 304 of 2025 made both permanent at $100M/year combined. No application required.

How does the Property Tax Reduction (Circuit Breaker) work?

Refundable credit of $250-$1,500 for homeowners 65+ OR widowed OR disabled OR blind OR former POW with 2025 income (after medical expenses) ≤ $39,130 for 2026. Home value cap: market value ≤ 200% of county median assessed value. Apply with County Assessor or Idaho State Tax Commission between Jan 1 and Apr 15; annual application required. Sliding scale by income — lowest-income filers get the full $1,500.

Why isn't Idaho a full-vet-exemption state?

The Veterans Property Tax Reduction (Idaho Code §63-701) is a $1,500 maximum credit, not a full exemption. A 100% disabled veteran in Boise with a typical ~$3,800 bill still owes ~$2,300 after the credit; in lower-bill rural counties (Bingham ~$1,500), the $1,500 credit approximates full exemption. The benefit has NO income limit (unlike the senior PTR Circuit Breaker), and stacks with the $125K Homestead Exemption + HB 292 credit. Apply by April 15.

About Bannock County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Pocatello’s "First Fridays" event — held the first Friday of every month — has been continuously running since 1986, making it one of the longest-running monthly downtown art walks in the United States. The event covers ~25 downtown Pocatello businesses (galleries, restaurants, wine bars, boutiques) which stay open until 9pm with featured artists. Pocatello also banned smiling in 1948 — the city council passed a tongue-in-cheek ordinance "U.O. No. 1" mandating that "smiling shall be a crime against the public peace and dignity" during the Great Depression-era housing slump. The "ordinance" was a publicity stunt — the actual ordinance simply declared Pocatello "the U.S. Smile Capital" and required residents NOT to look unhappy. The faux-ban remains on the books and is celebrated annually with a "Smile Pocatello" downtown festival.

Hometown hero

Picabo Street

The American Olympic ski racer Picabo Street (born 1971 in Triumph, Idaho — a small Blaine County mining community ~80 miles north of Pocatello) competed for the United States in alpine skiing 1989-2002 and won 2 Olympic medals: silver in downhill at the 1994 Lillehammer Olympics and gold in super-G at the 1998 Nagano Olympics. Street trained at Sun Valley Resort (in adjacent Blaine County) and is most prominently associated with Sun Valley/Ketchum, but her early years were spent in Triumph and her name "Picabo" came from the nearby town of Picabo, Idaho (population 50). After retiring, Street became an Olympic broadcaster and motivational speaker. She survived a 1998 training crash in Crans-Montana, Switzerland that broke her left femur and tore both knee ACLs, then came back to compete at the 2002 Salt Lake Olympics.

Biggest annual event

Eastern Idaho State Fair (regional draw)

While the Eastern Idaho State Fair is held in Blackfoot (Bingham County, 25 miles north of Pocatello), Pocatello’s residents are major attendees. Pocatello hosts the annual Pocatello Marathon (Labor Day weekend, 30+ years), the Idaho State University Bengals football and basketball seasons (Big Sky Conference), and the Mini-Cassia Fair & Rodeo (mid-August). The Old Town Pocatello historic district (designated in the National Register of Historic Places) hosts the Old Town Pocatello Pavilion + Frontier Days festival (mid-July) celebrating the area’s railroad and pioneer heritage.

Property Tax in Bannock County, 2026