Forest Fire Protection and Forest Practices Act Assessments
My Tax Bill: Frequently Asked Questions about Idaho’s Forest Fire Protection and Forest Practices Act Assessments
All owners of forest land in Idaho will see forest-related line items on their county property tax bill. Depending on the county, these charges may appear as “Forest Assessment,” “Forest Practices,” or similar descriptions.
This page explains what those assessments are, how they are used, and who benefits from them.
What assessments does IDL collect from forest landowners?
Idaho law provides for two separate assessments on qualifying private forest lands:
- Forest Protection Assessment – Idaho Code § 38-111
- Forestry Practices Act Assessment – Idaho Code § 38-134
The Forest Protection Assessment funds Idaho’s wildland fire preparedness program. It consists of:
- $0.60 per acre on all private forest lands
- A minimum assessment of $15.00 on parcels 25 acres or less
- An annual $90 improved parcel surcharge on all qualifying timbered parcels.
The Forestry Practices Act (FPA) Assessment is separate from the Forest Protection Assessment and supports administration of Idaho’s forest practices and forestry assistance programs.
- $0.13 per acre on all private forest lands
- A minimum assessment of $3.25 on parcels 25 acres or less.
How is the Forest Protection Assessment used?
The Forest Protection Assessment helps fund IDL’s wildland fire protection program on private and state forest lands within IDL’s protection. These funds maintain the personnel, equipment, and operational capacity needed to respond quickly and effectively to wildfire.
Assessment funds help pay for:
- Hiring and training qualified wildland firefighters
- Replacing and maintaining fire engines, equipment, PPE, and communications equipment
- Maintaining fire readiness and initial-attack capability throughout fire season
- Personnel and operational systems needed to manage wildfire incidents
- Access to statewide, regional, and national wildfire resources when incidents exceed local capacity
When a wildfire occurs on land protected by IDL, the Department provides an appropriate response based on the fire’s size, complexity, and threats. This can include engines, crews, heavy equipment, helicopters, air tankers, and Incident Management Teams without directly billing individual landowners for those suppression resources.
In Idaho, wildfire suppression costs are funded separately from the preparedness costs supported by the Forest Protection Assessment.
How is the Forest Practices Act (FPA) Assessment used?
The Forest Practices Act Assessment supports IDL’s administration of the Forest Practices Act and provides technical assistance to forest landowners.
When did the Forest Protection Assessment change?
The annual improved parcel surcharge on forest land parcels increased from $40 to $90 in 2026.
- The $0.60 per-acre Forest Protection Assessment remains unchanged since 2008, as does the separate Forestry Practices Assessment which was last changed in 2019.
Why was the improved parcel surcharge increased from $40 to $90?
The previous $40 improved parcel surcharge has not kept pace with the increasing cost of maintaining Idaho’s wildland fire preparedness. The costs associated with firefighters, equipment, aviation, training, and other resources necessary to maintain an effective wildfire response have increased substantially.
The $90 surcharge provides a more stable source of funding for core wildfire preparedness and supports implementation of IDL’s long-term Strategic Plan for Managing Wildland Fire. This includes maintaining trained firefighters, replacing and maintaining equipment, supporting aviation and other specialized resources, and ensuring resources are available for rapid initial attack when wildfires occur.
Why was the increase applied to improved parcels rather than increasing the per-acre assessment?
The Forest Protection Assessment includes both a per-acre assessment on protected forest land and an additional surcharge on qualifying forest land parcels containing an improvement.
The recent change affects only the improved parcel surcharge. Development within forested areas increases the complexity and resources required to prepare for and respond to wildfires, particularly within the wildland-urban interface. These incidents require additional coordination, aviation, specialized resources, evacuation support, and cooperation with local fire departments and other agencies.
The $0.60 per-acre Forest Protection Assessment remains unchanged, meaning all qualifying protected forest land continues to contribute through the acreage component of the assessment.
Does paying the improved surcharge give homes a higher priority during wildfire?
No. The improved parcel surcharge does not purchase an individual level of fire protection and does not determine how firefighting resources are prioritized.
Wildfire suppression decisions are based on incident conditions, including life safety, firefighter exposure, fire behavior, values at risk, probability of success, incident objectives, and available resources. Neither the assessed value of an improvement nor the amount a landowner pays through the Forest Protection Assessment determines tactical firefighting decisions.
The assessment supports the overall preparedness and response system that protects Idaho’s forest lands and communities.
Why does the assessment pay for preparedness instead of only paying to suppress wildfires?
Effective wildfire suppression begins well before a fire starts. Firefighters must be hired and trained, engines and equipment maintained, aviation resources made available, dispatch and coordination systems supported, and agreements with cooperating agencies established, before an ignition occurs.
Preparedness funding provides the capability for IDL to respond quickly when fires start. Rapid initial attack helps keep fires smaller, reduces risks to firefighters and the public, protects natural resources and property, and can reduce the overall cost of wildfire suppression.
Actual emergency suppression costs incurred after fires start are funded and accounted for separately from the annual preparedness program.
How much revenue does IDL receive from the Forest Protection Assessment?
The Forest Protection Assessment generates revenue through both the per-acre assessment and the improved parcel surcharge. In FY2025, approximately $5.5 million was collected through these assessments, with approximately half generated by the acreage assessment and half by the improved parcel surcharge.
The increase in the improved parcel surcharge from $40 to $90 provides additional annual revenue dedicated to supporting IDL’s wildfire preparedness program. The per-acre assessment remains unchanged.
Assessment revenue is deposited into a dedicated state fund and can only be spent after appropriation through the Legislature’s budgeting process.
How often are the assessments charged?
The assessments are annual. Idaho counties collect them as part of the annual property tax process. Although counties may provide different options for paying property taxes, the assessments themselves are calculated annually.
When was the improved parcel surcharge last increased?
Prior to the recent increase in 2026, the improved parcel surcharge had been $40 since 2009. The increase to $90 reflects changes in the cost and complexity of maintaining Idaho’s wildland fire preparedness and response capability since that time.
Why do I pay both local fire district taxes and IDL assessments?
Local fire districts and IDL provide different but complementary services.
Local fire departments and districts provide structural fire protection and other emergency services within their jurisdictions. IDL is responsible for wildland fire protection on state and private forest lands within its protection areas.
During wildfire, those responsibilities frequently come together. IDL works closely with local fire departments, federal agencies, and other cooperators through Idaho’s interagency wildfire response system. This partnership provides access to resources that extend well beyond any individual department or agency, including wildland fire engines and crews, helicopters, air tankers, incident management teams, and resources available through regional and national mobilization systems.
IDL also has the authority and financial mechanisms necessary to obtain and pay for wildfire suppression resources when they are needed. The Forest Protection Assessment helps maintain the state wildland fire organization and preparedness capability necessary to participate in that larger response system.
Local fire district taxes and the IDL Forest Protection Assessment therefore support different but interconnected parts of Idaho’s overall fire protection system.
Where can I get more information?
For additional questions, contact your local IDL Supervisory Area Office.