Assessor

MARTIN K ADAMS, ASSESSOR

203 E 15th Street, Burley, ID 83318

Phone:   208-878-3540

For data or information requests email to: assessor@cassia.gov

May 12, 2026  

Dear Property Owner,

Idaho State Code 63-314 requires the County Assessor’s office to visit and assess 20% of the parcels in the county each year. This means that once every five years the Assessor’s office is required to visit your property.   

Effective March 31 2026, SB 1326a   Is a new chapter in Idaho Code; Chapter 71, Title 18.

• Limits access for government agents (defined as any employee or representative of the state of Idaho, any political subdivision thereof…) and explicitly states how a residence may be approached. 
• Limits inspection to only “what is visible from a lawful public vantage point, nor shall the agent enter other areas of the property not open to the public”.
• Establishes civil liability for violations.
• Trailer SB 1391 allows for surveyors to enter private land for surveying activities.

What does the appraiser do on this visit? 

• Update our photos.
• Observation of conditions, depreciation, obsolescence
• Update parcel for improvements such as building permits, new construction. 
• Look for change of use.  i.e. dry graze land is now irrigated pasture.
• The visits will be performed on a weekday between the hours of 8 am to 5 pm.

For most parcels our appraisal practice will not change.  We will be limited if your parcel has multiple outbuildings, gates and no trespassing signs.  Our practice will be to ask permission to enter your property. We will knock on your door or send you a letter.  If access is denied then we will do our best with the information we have.  

Since the accuracy of our assessments can only be as good as the information we obtain, we ask that you grant us permission to enter your property to perform our state-required Field inspection.  The Assessor’s office understands and respects that privacy and property rights are very important.  

Please call if you have questions or concerns.

Best Regards,

Martin K. Adams 

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