Property Tax Bill Information

Properties with Existing Homes and Vacant Land

All property tax notices are mailed annually no later than the 4th Monday of November. The tax bills mailed at the end of the year are for the previous calendar year of 1/1 to 12/31.

Installments

Taxes may be paid in two installments:

• First half due December 20th
• Second half due June 20th of the following year

Properties with New Construction

You will receive a minimum of two (2) tax notices.

Occupancy Tax

The occupancy tax notice for new construction will be mailed in the spring of the following year of occupancy. This bill is paid in one installment only, due June 20th. This tax notice is based on a prorated value from the time of occupancy or completion to December 31st of the previous year. 

The Occupancy bill is not an update to the earlier land bill, but a completely separate billing for occupancy tax. 

You will only receive a maximum of two (2) supplemental notices.

Subsequent Tax Rolls

The assessor shall assess all personal property and all  improvements to real property that have been completed or discovered between the fourth Monday of June and the fourth Monday of November and which were not included on the property roll delivered on the fourth Monday of June.

Mail Early

Payments mailed for the 1st half taxes must be postmarked on or before December 20th and have a U.S. Postal cancellation mark to be considered on time. A postage meter is not an acceptable postal cancellation.

If the first half is not paid on or before December 20th, it becomes delinquent and a 2% late charge shall be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1st. If the first half tax is paid in part, late charge and interest is calculated on the remaining tax due.

Payments

Please include your payment stub located on the bottom of the bill with your December payment if paying either half or the full amount. These stubs ensure your check will be posted to the correct account. Save the next portion for the June payment.

Partial Payments

We accept payment for less than the amount due. However, late charge and interest will be applied as directed by State Code as explained above. Please contact our office and we can provide you with information on how monthly payments can help satisfy your tax obligation.

Property Tax Reductions

(Please direct questions to the Assessor's Office at (208) 446-1500)

Homeowners Exemption - reduces the assessed value of your primary residence by one-half the value up to $125,000 for 2021. Taking advantage of this program will reduce the amount of property tax you pay. The Assessor's Office administers this program.

Circuit Breaker - applies to homeowners on a limited income who are also widowed, veteran with a 10% or more service connected disability, disabled or over the age of 65. This is a State of Idaho funded program that is administered locally by the Assessor's Office.

Veteran's Property Tax Benefit - Between January 1st and April 15th, disabled Veterans having a rating of a 100% service connected disability may apply for a $1,500 property tax benefit.

Not Receiving a Tax Notice

Per Idaho code 63-902(9) failure to receive a tax notice on any property does not excuse you from the taxes or late charge and interest for non-payment.

If you have closed a business during the year, purchased property or believe you have not received all your tax notices, please call 208-446-1005 to inquire.