Property Tax Bill Information

Properties with Existing Homes

All tax notices are mailed annually by the 4th Monday of November. December 20th. All property taxes shall be payable on or before this date.

Installments

Taxes may be paid in two installments:

  • First half due December 20th, with a six month grace period
  • Second half due June 20th of the following year

Properties with New Construction

You will receive a minimum of 2 tax notices Your first tax notice for the land will be mailed in November and due December 20th and June 20th.

Supplemental Tax

The supplemental tax notice for the new construction will be mailed in February or March. The first installment will be due March 20th or April 20th. The second installment will be due June 20th. This tax notice is prorated from the time of occupancy or completion to December 31st of the previous year. You will only receive 2 notices, if there is no change in the land use and the subdivision was developed in the same year of new construction.

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 current. A postage meter is not an acceptable postal cancellation.

If the first half is not paid on or before December 20th, that half 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 of that year. If the first half tax is paid in part, late charge and interest is calculated on the remaining tax.

Not Receiving a Tax Notice

Per Idaho code 63-902(9) the fact you do not 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.