Engage · Local

How local government works

Most of the government you deal with day to day is local. In Idaho that means your county, your city if you live in one, your school district, and a handful of special districts you may not know you're in.

Counties

Idaho has 44 counties. Each one is run by a board of three county commissioners, who act as both the county's lawmakers and its managers. Commissioners are elected by the whole county but each must live in a different commissioner district.

Voters also elect six other county officers, each of whom runs their own office:

Clerk: runs elections, keeps the commissioners' records and the court's files, and records deeds.
Assessor: sets property values for tax purposes and handles vehicle registration.
Treasurer: collects property taxes.
Sheriff: law enforcement outside cities, the county jail, and driver's licenses.
Prosecuting attorney: prosecutes crimes and is the county's lawyer.
Coroner: investigates deaths.

If you live outside city limits, the county is your local government for planning, zoning and building permits.

Cities

Idaho has about 200 incorporated cities, from Boise to towns of a few dozen people. Nearly all use the mayor-council form: voters elect a mayor, who runs the city day to day, and a council of four or six members, who pass ordinances and the budget. A few cities use the council-manager form, where the council hires a professional manager. City elections are nonpartisan and held in November of odd-numbered years.

School districts

Each school district is its own government, run by an elected board of trustees who hire the superintendent, set policy and adopt the budget. Trustees are unpaid and elected in November of odd-numbered years. Public charter schools have their own appointed boards.

Special districts

Idaho relies heavily on single-purpose districts, each with its own board, budget and, often, its own line on your property tax bill. Common ones:

Highway districts, which build and maintain local roads in much of the state.
Fire protection districts and ambulance districts.
Library districts.
Irrigation and canal districts, which deliver water.
Cemetery, recreation, sewer and water districts.
Public health districts. Idaho's seven health districts each serve several counties and are governed by boards the county commissioners appoint.
Urban renewal agencies, created by cities or counties to pay for redevelopment in a set area.

Your property tax bill lists every district that taxes you. It is the quickest way to learn which ones you live in.

Where you can step in

Meetings. Every one of these boards meets in public and must post its agenda ahead of time. See how to speak at a local public meeting.
Budget hearings. Each county, city and district must hold a public hearing on its budget before adopting it, usually in late summer. It is the one meeting a year where every program is on the table.
Elections. Small districts are often decided by a few dozen votes, and seats sometimes go unfilled for lack of candidates. See running for office.
Appointed boards. Planning and zoning commissions, library boards and others are filled by appointment. See serve on a board or commission.

Sources

Last reviewed November 2026. This guide is general information, not legal advice. Rules change, so check the linked sources before you rely on a deadline.