What is an occupancy tax?

Only property that exists on January 1st is taxed on the regular role that year. New construction is added to the occupancy role. The amount of the occupancy tax is the value of the structure(s) prorated from the month they are first put into use to the end of that year and multiplied by the levy rate.


A home is built on an existing property. It's completed and use begins in July. The assessment notice that is sent out in June that year will not include the value of that home. Thus, the tax bill that is sent out in December will not include taxes for that home. A separate assessment notice that includes only the value of the home is sent out the beginning of the following year. Then a separate tax bill for just the home is sent out approximately two months later. The following year the value and taxes for that home will be included with all of the other property on that parcel.

  • Full Value of the Home: $235,000.00 
  • Prorated Value
    July to December (Value divided by 12 months multiplied by 5 months) = $97,916
    Multiply by the Tax Levy Rate - 0.018611084
    Equals the Occupancy Tax For the Barn = $911.16

See Idaho Code 63-317.

Show All Answers

1. What is an occupancy tax?
2. How are the taxes on my property determined?
3. What is the annual tax cycle?
4. How does the Assessor determine the value on my property?
5. Why do property values change?
6. How do I contact the taxing districts listed on my assessment notice?
7. How do I find out the name of a property owner and other details about the property?
8. Can I see a map of my property? May I purchase a copy?
9. What do the categories or group code numbers shown on the assessment notice mean?
10. How do I change the name of the owner(s) on my property?
11. How do I correct the acreage on my property?
12. How do I correct or change the boundaries of my property, such as a lot line adjustment?
13. How do I convert my manufactured home into real property? Can I reverse a manufactured home from real property to personal property?
14. How do I change the location of my manufactured home? How do I change ownership on my manufactured home?
15. How many taxing districts are there?