The property tax is the primary source of revenue for local government, public schools and other taxing entities that serve and protect our communities. This method of allocating the tax burden is based on the value of taxable property. Property tax provides the most stable & predictable source of revenue for local government, since it is not as vulnerable to fluctuations of the economy as are sales and income taxes are. It is the Assessor’s duty to assess the value of properties within the county uniformly and to the specifications of Idaho law so that all properties are taxed in a fair and equitable manner.