Frequently Asked Questions

Pursuant to Idaho Code § 63-903, all property taxes are due and payable in full on December 20 of the year in which they are levied. Taxpayers may elect to pay in two installments, as follows:

• First half: Due by December 20 of the levy year.
• Second half: Due by June 20 of the subsequent year.

Penalties for Late Payment

In accordance with Idaho Code § 63-903:

• Failure to remit the first half by December 20 shall result in the imposition of a 2% late charge, together with interest at 1% per month, calculated from January 1 of the subsequent year until paid.
• Failure to remit the second half by June 20 shall likewise result in the imposition of a 2% late charge, together with interest at 1% per month, calculated retroactively from January 1 of that year until paid.

Pursuant to Idaho Code § 63-902(9), non-receipt of a tax bill does not relieve the taxpayer of the obligation to pay taxes, late charges, and any accrued interest.

All taxes due for personal property and manufactured housing are payable on demand. If no demand is made, the taxes may be paid in two equal halves. The first half is due and payable on or before December 20th, and the second half is due and payable on or before June 20th of the following year. If the first half is not paid on or before December 20th, that half becomes delinquent and the entire tax becomes due and payable. 

A Warrant of Distraint will be issued to the County Sheriff for collection. Full payment of all tax, late charges, warrant fees and interest is required to release the warrant. See Idaho Code 63-904 (2) and 63-1013

Pay by Mail:

Be sure your envelope is postmarked on or before the due date. If mailing close to the deadline, we strongly suggest that you have your envelope hand stamped inside the post office rather than dropping it in the box.  Only payments with a USPS postmark on or before the due date will be accepted as on time. Please send the bill stub with your payment to help us process your taxes efficiently.

Pay in Person:

At the Treasurer's Office, 451 N Government Way, Coeur D Alene, Idaho between the hours of 8:30-4:30, Monday-Friday, excluding holidays. We accept checks, cashier's checks, money orders, credit cards, debit cards and cash. There is also a drop box located outside our office door for the months of December and June.  A convenience fee of 1.99% ($1.95 Minimum) will be charged for credit cards, a flat rate of $3.95 for debit cards in office, American Express card fee is 3.5% ($3.50 Minimum).

Pay Online or by phone:

A convenience fee of 1.99% ($1.95 Minimum) will be charged for credit cards and debit cards, American Express card fee is 3.5% ($3.50 Minimum), or there is no fee for electronic check (echeck) using your bank routing and account numbers.

   Pay online by credit card at: www.kcgov.us

   Pay by phone at 1-208-446-1005,  Select option #3.

You will need to provide the parcel number for your property.

If you are paying on a delinquent account, please call our office for the correct total at (208) 446-1005.

Credit card payment services are provided by a private vendor. All fees associated with your transaction are paid by you. Either print your receipt or note the receipt number.

 A second half reminder notice will be mailed in May. Warrant of Distraint notices are mailed for Personal Property and mobile homes with delinquent balances. Failure to receive a bill does not excuse the taxpayer from paying taxes, late charge and interest accrued, if any. See Idaho Code § 63-902

 If you choose to use this method of payment,  schedule your payment date a minimum of 10 business days in advance. This will ensure it arrives at our office by the deadline.

Multiple accounts may be paid with one check. Also, multiple checks may be used to pay for one account, but the check amount(s) must equal the amount due and be sent together in one envelope. You may also send partial payments from multiple payees. Please include your payment stub when submitting your payment.

The prorating of property taxes between buyer and seller usually takes place during escrow. Escrow may not issue payment to the Treasurer and Tax Collector, especially if escrow closes before the annual tax information is available, or before the second installment is due. This may credit the buyer and/or seller instead.

You should always check the status of your taxes before the delinquency dates, December 20th and June 20th.

It is important to note that the annual secured property tax bill is mailed to the address recorded on the warranty deed. Check the address listed on the top left corner of your warranty deed to confirm that the mailing address is correct.

When real property taxes are three (3) years delinquent, your parcel enters into the "Tax Deed" process. The Kootenai County Tax Collector identifies all real properties that are three (3) years delinquent and generates a "Pending Issue of Tax Deed" letter to the recorded owner of those properties. This is their notice to either satisfy the most delinquent year(s) to bring the property to a minimum of two (2) years delinquent or have the property tax deeded into the Kootenai County's name. The tax payer must pay the third-year delinquency in full to stop the Tax Deed Process. Partial payments will be accepted and applied at any time but will not stop the Tax Deed action until the third year delinquency is paid in full. See Idaho Code 63-1003 and 63-1005

You may challenge the taxable value of your property only during the month you receive your assessment notice. Assessment notices are mailed on or before the 1st Monday in June of each year and the appeal must be received by the Board of County Commissioner's no later than the 4th Monday of June. If you did not appeal the current year value in June, you must wait until the next year.

If you feel that the levy of a taxing district is too high or you wonder what the levy pays for, contact the district directly. The phone number of all of the taxing districts you pay is found on your tax bill or assessment notice. You can have input regarding the annual levy rate of a taxing district by participating in the annual budget hearing held by each district.

All property owners receive a bill. Please verify with your mortgage company before paying any taxes due. 

Partial payments toward real property delinquent taxes are accepted (any amount, any time) and are proportionally distributed to taxes, costs, interest and late charges that may have been assessed.

Partial payments can be applied toward current year or future taxes, up to one year in advance, on all property types. Any remaining balance must be paid according to the standard schedules and regulations for property tax collection.

Property tax relief is available through the Homeowner's Exemption, State property tax relief "Circuit Breaker" and deferral programs the 100% service connected disabled veterans benefit. The application for these programs are available in the Assessor's Office. They can be reached by phone at (208)446-1500 or email kcassr@kcgov.us. 

If you are unable to pay your property taxes, you may also apply to the Kootenai County Board of County Commissioners for relief due to financial hardship by contacting them directly at (208)446-1600.

Those who built or purchased a newly constructed home completed midyear will receive an occupancy bill by mail. This bill will be in addition to the real property (land) bill already mailed in November. This bill will be for the improvements made to the real property, (i.e the home). These subsequent bills are late additions to the tax roll. If you have a lender you will need to verify with them who is going to pay this bill. A copy was not sent to them. These subsequent billings will be due June 20th.

Business owners with personal property valued over $250,000 who not submit their declaration by the March 15 deadline will receive a subsequent personal property tax bill. Payment for this bill is due June 20.