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 are these assessments?
The forest-related assessments on your tax bill support programs administered by the Idaho Department of Lands (IDL). They are authorized by the Idaho Legislature under the Idaho Forestry Act (Idaho Code § 38-111 and Idaho Code § 38-134).
There are two separate assessments:
- Forest Protection Assessment
- Forest Practices Act (FPA) Assessment
How is the Forest Protection Assessment used?
The Forest Protection Assessment supports IDL’s wildfire protection program on private and state forest land.
Assessment funds help pay for:
- Hiring and training wildland firefighters
- Replacing and maintaining firefighting equipment
- Fire preparedness and prevention activities
- Public education and outreach materials
When a wildfire occurs on private forest land, IDL responds with appropriate resources—such as engines, crews, helicopters, and airtankers—at no direct cost to the landowner.
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.
Who pays these assessments?
All state and private forest landowners in Idaho pay the forest protection and forest practices assessments.
How much do landowners pay now?
Forest Protection Assessment:
- $0.60 per acre
- $15.00 minimum for parcels of 25 acres or fewer
- $40.00 residential surcharge for parcels containing a residence
Forest Practices Act Assessment:
- $0.13 per acre
- $3.25 minimum for parcels of 25 acres or fewer
How are the assessments collected?
Idaho counties collect the assessments as part of the annual property tax process. Funds are transferred to dedicated state accounts and appropriated by the Legislature through the budgeting process.
Why do I pay both local fire district taxes and IDL assessments?
IDL provides wildland fire protection, not structural fire suppression. Local fire departments respond to structure fires and are funded through separate local assessments.
Where can I get more information?
For additional questions, contact your local IDL Supervisory Area Office.