November 11, 2024
Property Tax Primer
By: Christy Zito, Senator-Elect, District 8

Conservative or liberal nanny state? Is there a difference?
We have seen a massive increase in our property taxes year over year, especially in the last 10. We looked at our property tax assessment and felt that somebody must do something to stop taxing people out of their homes. Those on a fixed income often can not afford the assessment and must sell their home. This is happening across the State, including legislative district eight.
Let’s dig into this challenge and look at the property tax bill we get in the mail. Under the headline “TAXING DISTRICT,” many of us find a list of items; my assessment has 11 items listed.
Each “Taxing District” is listed with the amount assessed to be paid each year.
Note that there is not a taxing district for the State of Idaho. The STATE GOVERNMENT CAN NOT TAX THROUGH PROPERTY TAX; the State is run on taxes that are MOSTLY gathered through income and sales tax.
Where does your money go?
In Elmore County, where I live, you will see on your property tax bill “WEC REC DIST” and an amount shown. The Western Elmore County Recreation District has been collecting funds through property taxes (our money) to create a community recreation center and an aquatic center. They have collected taxpayer-funded “revenue” for over 24 years, and NO aquatic center is still open.
It is important to note that the citizens of Elmore County voted to be taxed to build the recreation center collectively. What needs to be added is accountability for where that money has gone for 24-plus years.
You will also see “HOSPITAL DIST” on the property tax bill. There was a time when counties had “County Hospitals”; the County’s citizens at some point voted to help fund a local hospital to provide lifesaving services closer to the people. A lot has changed in the medical world since then.
I won’t go into the details of where that money goes now. (another substack)
Did you know that Hospital systems such as St Luke and St Al’s don’t pay property taxes in Idaho? When hospitals were small local entities that could set their prices, have local doctors, and be a part of a small community providing indigent services that were more of a hand-up than a handout, this may have been more acceptable.
Should this special tax status be the case for a select few who have the buying power to spend millions on the most valuable properties in the State? These are also organizations that lobby your legislature continuously.
The point I am making is that the taxpayers of each County have approved each item on your tax bill. None of the money goes to support the State.
What can we do?
STOP the creation of new taxing districts. The more taxing districts, the more money property taxes will be.
Last year, a group in Elmore County wanted to create another taxing district, calling it the College of Southern Idaho “CSI” taxing district. This group wanted to develop a CSI taxing district to build a college in Glenns Ferry; the proposed tax increase would be between $200-$500 a year per property. They didn’t tell you the financial impact of your tax assessment when they gathered signatures. Be sure you know what you are asking for!
This was a “service” that you are already paying for:
Elmore County already receives college services through the College of Western Idaho and College of Southern Idaho, which are paid for by the county.
Once citizens heard about this and got involved, they successfully fought off the proposed CSI taxing district.
Another way to decrease property taxes is to review what is typically called a budget cap. The budget cap limits counties and cities from increasing the budget by 3% above the highest budget from the past three years. We see that regardless of the budget and exceeding the constitutionally mandated obligations, taxing districts “like cities and counties” automatically increases the maximum amount year over year.
Cities and Counties do not have to take the automatic 3% increase; they can review and do a 2%, 1%, or 0% increase.
There are very, very few counties and cities in Idaho that are Conservative in their budgeting, being cautious with taxpayer money enough to do this.
At the bottom of your property tax bill, you will see “*Homeowner Tax Relief” and a credit to your bill. This is NOT real property tax relief; this is a tax shift. We still pay too much in sales tax, including grocery tax; the State gives back a SMALL portion to reduce individuals’ property tax bills. Tax shifts are not good governance. Limiting the size and scope of government is the answer.
Real property tax relief is NEEDED for all Idahoans. There are too many local taxing districts, bonds, and levies. Some are necessary. The question is: what is the difference between a conservative nanny state and a liberal nanny state? NOTHING
The Nanny state mentality is growing and causing the massive increases we see. We throw more and more state money at schools, and they continue to ask locally for more through bonds and leaves. Development moves in, and those who have been here for generations are forced to pick up the burden of development.
Getting involved on a local is how we stop the out-of-control spending on property taxes. At the State level, reviewing the budget cap and other methods may be needed to help in this situation.
May God hold you and your loved ones in His hand.
Things move fast during the session. Don’t hesitate to contact me with your concerns or anything I can help with. I am YOUR VOICE at the Capitol.
God bless,
Senator Christy Zito
LD8
Elmore, Valley, Boise & Custer Counties













