Contact Information

Elected Official:
Pat Vaughan, Assessor
(208) 883-5710
(208) 883-2298
Latah County Courthouse - Room 103 & 109

Assessor's Office

 Office Description

The County Assessor maintains a current record of ownership of all property within Latah County, prepares a map or “assessor’s plat record” of all real property within the county, and assesses the market value of all property in the county. The Assessor must notify each property owner of the assessed value of their property on an annual Assessment Notice.

The Assessor submits annual property rolls and abstracts with all of the county’s assessment data to the County Auditor and the State Tax Commission. These reports include the overall taxable value of all property located within the boundaries of local taxing districts. This total taxable value is part of the calculation used by local taxing districts to set their annual property tax levies.

The property tax levy is the rate at which all property will be taxed in order to collect the amount of property taxes approved in that year’s budget. The assessed value of each property determines that property owner’s share of the annual property taxes to be collected.

The Assessor’s Office also administers homeowner exemption applications, as well as the state Property Tax Reduction Program (also known as “Circuit Breaker”) for qualifying senior citizens or disabled homeowners.

In Idaho, the licensing and titling of vehicles and vessels performed at DMVs also falls under the responsibility of the County Assessor.


Deputy assessors being sworn in
Deputy assessors being sworn in

Deputy Assessors Sworn In - As members of the Latah County Assessor's staff, employees are bound to a code of ethics. Each Deputy Assessor takes an oath of office to support the laws of the United States and Idaho, and to faithfully discharge their duties in performing just and equal assessments.

Amy , and Lynn

Amy, Data Abstract Analyst, reviews a daily audit of the property roll with Technical Systems Appraiser, Lynn. Amy performs computer data entry for over 18,000 real property parcels in Latah County. This computer-assisted mass appraisal program integrates real estate market data, construction cost data and appraisal input to compute equitable property tax assessments.

Nick, Landon, and Ashley: Latah County property appraisers

Latah County property appraisers: - Nick, Landon and Ashley, Latah County property appraisers, stand before "neighborhood" maps. Appraisers use sales data to assist in identifying different market areas within Latah County.

Lynn, Debbie, Terrie , and Cammie

Assessor's front office: - "Front Office" staff are Lynn, Debbie, Terrie and Cammie. They perform duties required by Idaho Code to maintain a current record of property ownership in Latah County, to administer homeowner exemptions, to manage the property tax reduction program for eligible senior citizens or disabled owners, and to track and assess manufactured homes that enter the county during the course of the year.


Assessor's Cartographer, Debbie, is the lead for processing all deeds of conveyance for property in Latah County. Idaho Code requires that, "The assessor must have prepared a full, accurate and complete plat record of all parcels of real property within his county." Debbie performs much of this work, including splitting parcels and processing land divisions, with computer mapping.


Terrie, Personal Property Clerk, performs data entry and assessments for approximately 2,000 personal property parcels. Idaho Code requires that each personal property owner submit a true and correct statement of personal property to the county assessor not later than March 15 each year, and that the assessor determine the market value for assessment.

Nick, Landon, Lynn, Alyssa, David, and Ashley

Nick, Landon, Lynn, Alyssa (Senior Residential Appraiser), David, and Ashley review the assessed values of recently inspected properties. The Assessor's staff of ad valorem appraisers physically visit every property once during the 5 year revaluation cycle. They ensure recent property updates, together with current market and cost schedules, are correctly applied to result in a fair and reasonable market value "bottom line".

Meet Your Assessor:

Pat Vaughan: Assessor

Patrick J. Vaughan was born and raised in Boise, Idaho. He graduated in 1977 from the United States Military Academy, West Point, and served over 20 years in the U.S. Army. Since returning to Idaho in 1998 he has been active in school and civic activities in the Moscow area. Pat was appointed by the Board of Commissioners as Latah County Assessor in 2005, and was elected Assessor in 2006, 2010, and in 2014. Pat has two adult children, Katie, a graduate of Willamette University, and Henry, a student at the College of Idaho.