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Bingham County · Idaho

Property Tax in Bingham County, 2026

A calculator and field guide for Blackfoot-area homeowners — and for anyone considering a move to Bingham 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).

Median Effective Rate
0.58%
tax bill ÷ market value
Median Home Value
$260,000
single-family, 2026
Typical Annual Bill
$1,508
on taxable value (FMV − $125K Homestead Exemption per Idaho Code §63-602G) × mill levy / 1000 (100% AR; HB 292 of 2023 Tax Relief Credit applied post-bill)
Assessor
Bingham Co Assessor
Thinking of moving? Compare Bingham County side-by-side with any other county we cover.

Bingham 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. Bingham's combined mill levy is approximately 11.17 mills per $1,000 of taxable value, producing typical homestead effective rates around 0.58%. 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 Bingham 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, Blackfoot district)

Taxing entityRate
Bingham County combined mill levy (county + city + school district + highway district + library district + irrigation district); typical Blackfoot residential tax code area, post 100% AR + $125K Homestead Exemption11.1700
Combined total11.1700

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

Note: Bingham County is the heart of Idaho potato country — Blackfoot is informally known as "the Potato Capital of the World" and hosts the Idaho Potato Museum (a converted 1912 Oregon Short Line railroad depot showcasing potato cultivation history, including the world’s largest potato crisp at 25 inches × 14 inches and the famous "Mr. Potato Head"-themed exhibits). Idaho is the #1 US potato-producing state (~13 billion pounds annually, ~30% of US production), and Bingham + Bonneville + Madison + Jefferson + Power counties form the eastern Idaho potato belt that produces the majority of Idaho’s potatoes.
Note: Bingham County’s 0.58% effective rate is among the lowest in Idaho — a function of (1) very low median home values around $260,000 (the rural eastern Idaho potato + cattle economy supports modest housing prices), (2) relatively modest mill levies around 11.17 per $1,000 of taxable value, and (3) substantial agricultural land tax base offsetting residential burden. Median bills of ~$1,506 are among the lowest absolute property tax bills in our entire database — reflecting eastern Idaho’s combination of low home values and modest mill rates.
Note: Bingham County contains a substantial portion of the Fort Hall Indian Reservation — home of the Shoshone-Bannock Tribes. The reservation covers ~544,000 acres in eastern Idaho (Bingham + Bannock + Caribou + Power counties) and has a tribal population of ~5,500 enrolled members. The reservation hosts the annual Shoshone-Bannock Indian Festival in mid-August (a major Plains-Plateau cultural gathering drawing thousands), and the tribally-owned Sho-Ban Casino-Hotel + Bingham’s annual Eastern Idaho State Fair (held in Blackfoot since 1902, drawing ~250,000 attendees over 8 days in early September) are major regional events. The Fort Hall Reservation was established in 1869 by treaty between the US government and the Shoshone-Bannock peoples.

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 Bingham County

Bingham County contains 4 incorporated municipalities, ranging from Blackfoot 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 Bingham County is subject to Bingham County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town Type Population (2020)
Blackfoot County seat city 12,000
Shelley city 4,500
Aberdeen city 2,000
Firth city 500

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Blackfoot tax district. Other cities in Bingham 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 Bingham 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 Bingham County

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

Weird fact
The Idaho Potato Museum in Blackfoot displays the world’s largest potato crisp — a single intact Pringle-shaped potato chip measuring 25 inches × 14 inches, manufactured by Pringles in 1991 specifically as a museum exhibit. The museum also features Marilyn Monroe’s "Idaho Potato Sack Dress" (a 1962 publicity photo where Monroe wore a burlap potato sack from Idaho), the Smithsonian-loaned exhibit on potato cultivation history, and a 7-foot-tall fiberglass Mr. Potato Head outside the entrance. The museum sells potato ice cream + potato fudge in the gift shop. The annual Spudnik Sports Festival in Blackfoot (early June) celebrates Idaho’s "Spud Capital" status with potato sack races, potato-themed parades, and the Idaho Spud Bowl flag football tournament.
Hometown hero
Lana Turner (early childhood)
The Hollywood actress Lana Turner (1921-1995) — born Julia Jean Mildred Frances Turner in Wallace, Idaho (in nearby Shoshone County) — spent her earliest childhood years in Wallace and Blackfoot before her family moved to California. Turner became one of the most-iconic Hollywood actresses of the 1940s-1950s, starring in "The Postman Always Rings Twice" (1946), "Imitation of Life" (1959, Academy Award nominated), and "Peyton Place" (1957). Her connection to Idaho is brief — she left at age 9 — but Wallace heavily references the Lana Turner birthplace claim with a small museum + plaque. Bingham County has produced fewer celebrities — its primary cultural exports are potato-related.
Biggest annual event
Eastern Idaho State Fair
Held annually for 8 days in early September at the Eastern Idaho State Fairgrounds in Blackfoot since 1902, the Eastern Idaho State Fair is the largest annual event in eastern Idaho — drawing ~250,000 attendees from a multi-state region (eastern Idaho + western Wyoming + southwestern Montana + northern Utah). The fair features the largest livestock show in Idaho, a PRCA rodeo, a Demolition Derby, the Idaho State Junior Livestock Sale, the Grand Concert series (recent headliners have included Toby Keith, Dustin Lynch, and Scotty McCreery), and a 60+ amusement park. Blackfoot also hosts the Spudnik Sports Festival (early June) and the Trappings of the American West Antiques + Collectibles Show (year-round at the fairgrounds).

About this site's data and estimates. The Property Tax Almanac is an independent editorial reference. It is not affiliated with any government agency, tax assessor, or tax preparation service. The calculators and data on this site are informational and are not a substitute for advice from a qualified tax professional, attorney, or your official county assessor or appraisal district.

Accuracy, sources, and scope. Tax rate data is compiled from publicly available sources — including the Texas Comptroller of Public Accounts, the Indiana Department of Local Government Finance, the Illinois Department of Revenue, the Florida Department of Revenue, the Tennessee Comptroller of the Treasury, the Arizona Department of Revenue, the North Carolina Department of Revenue, the Wisconsin Department of Revenue, the Michigan Department of Treasury, the Iowa Department of Revenue and Iowa Department of Management, the Minnesota Department of Revenue, the California State Board of Equalization, individual county appraisal and assessor offices, and the US Census Bureau — and is believed to be accurate as of the "revised" date shown on each page. Rates change annually (and sometimes mid-year) through local budget adoptions, legislative action, and voter-approved measures. Rates displayed reflect the primary tax district of the county seat; rates in other cities, school districts, Municipal Utility Districts (MUDs), Emergency Services Districts (ESDs), Mello-Roos Community Facilities Districts (CFDs), and special taxing units within the same county may be meaningfully higher or lower. Census population figures are from the 2020 Decennial Census and are rounded to the nearest 100.

How to use these estimates. The calculator produces a rough estimate based on the county seat's combined rate, statutory deductions and exemptions available statewide, and the value you enter. Your actual bill depends on your specific parcel's assessed or appraised value, the exact taxing entities covering your address, any local-option exemptions you qualify for, any assessment caps or circuit-breaker protections (e.g., Florida's Save Our Homes, Arizona's Prop 117 LPV cap, Indiana's 1% circuit breaker, North Carolina's Elderly/Disabled Exclusion, Wisconsin's Lottery & Gaming Credit, Michigan's Proposal A 5%/IRM cap, Iowa's residential rollback, Minnesota's Homestead Market Value Exclusion, California's Proposition 13 acquisition-value system and 2% annual cap), and any appeal or protest outcomes. For an authoritative figure, consult your county appraisal district (Texas), county assessor (Indiana, Illinois, Tennessee, Arizona, North Carolina, Iowa, Minnesota, California), county property appraiser (Florida), or municipal/township assessor (Wisconsin and Michigan — assessments are set at the city/village/township level rather than the county level; some Iowa and Minnesota cities also have city-level assessors). The contact information for the primary authority in each county is listed at the top of that county's page.

No legal or tax advice; no warranty. Nothing on this site constitutes legal, tax, financial, investment, or real estate advice. The Property Tax Almanac, its authors, and its publisher make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability of the content on this site. Any reliance you place on the information is strictly at your own risk. We are not liable for any loss or damage — including without limitation, indirect or consequential loss or damage — arising from the use of this site or from decisions made based on its content.

Found an error? Property tax rules are complex and change often. If you spot an inaccuracy, please contact us — corrections help every reader who comes after you.

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