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Assessor

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1. How is my property assessed?

An Appraiser is required to visit your property once every five years to assess your property’s value. However, according to Idaho law, your property must be assessed at market value each year. In the years between an appraiser’s visit, the Jerome County Assessor compares current sales of properties similar to yours to determine your home’s market value –- or how much a potential buyer might reasonably pay for your property if it was for sale. Some of the features that often influence what a buyer would pay for your home and land include: Age, Condition, Location, Quality & Size.

2. My taxes increased, who do I talk to?

If you have seen an increase on your tax bill you should first determine if you have an active homeowners exemption for the tax year. If you moved prior to the tax year, your homeowners exemption will be removed. You can refer to your assessment notice or contact the assessor's office to confirm. If you built a new structure the previous year, there will be additional taxable value.With assessment values overall the assessor's office is mandated by the state legislation to keep assessed values within 10% of market value. The market is always fluctuating; we do our best to keep our values as up to date as possible and must adjust accordingly. If your values have not changed and your your exemptions are current, please contact the treasurers office for changes with the levies.

3. What if I don't agree with my assessed value?

If you see a discrepancy with your assessed value do not hesitate to contact the assessor's office. Our appraisers strive to value property as accurately as possible. This is achieved by physical inspection of the property and market data analysis. You can help us attain the correct value by allowing us access to your full property and disclosing any sale information*.

_{*The value from a standard transfer of ownership is exempt from disclosure in the state of Idaho. Any value information disclosed are used for ratio studies and kept confidential.}

4. How do I get my property lines or survey?

If you have already checked with the recorder/auditor and no survey has been previously been recorded you may have to hire a surveyor to find or set new pins. Once you have completed the survey be sure to have it recorded so it will be available for the property for future use.

5. Where can I get new plates or renew my tags for a vehicle?

You can title your vehicle, mobile home, boat, or recreational vehicle at the Jerome County Department of Motor Vehicles located at 300 N Lincoln, Suite 209. Ph. 208-644-2730

6. Where can I obtain or renew my driver's license?

The Sheriffs Department issues and renews driver's licenses and identification cards. Their new location is 2151 South Tiger Drive, Ph. 208-595-3305.

7. Where can I record a deed or document?

The County Clerk's office is located in the Jerome County Courthouse on 300 N Lincoln Ave. Ph. 208-644-2714

8. What type of exemptions are available to homeowners?

If you own and occupy your home you are eligible for the Homeowners Exemption. Additionally, qualified homeowners may be eligible for the Property Tax Reduction program.

9. When should I apply for the Homeowners Exemption?

Typically after a deed has been recorded you should wait approximately 2-3 business days for the Assessor's Office to process the changes. You cannot apply for the exemption until after you occupy the home. You can call ahead of time to ensure the changes are in effect, 208-644-2740.

10. Who can I talk to regarding a lien against my property?

Contact the Jerome County Treasurer's Office at 208-644-2720. 

11. Who can I talk to about property auctions?

Contact the Jerome County Treasurer's Office at 208-644-2720.

12. Where can I get a new or renew a passport?

Passports are issued by the County Clerk located in the Jerome County Courthouse at 300 N Lincoln.

13. What is Market Value?

Market value is the value that property would sell for in the open market. It is the amount of U.S. dollars or equivalent for which a property would probably exchange hands between a willing seller and an informed buyer.

14. How often are property values adjusted?

The value of your property may change each year depending on real estate market changes. An appraiser from the county assessor’s office is required to visit your property at least once in each five-year period. During the other four years, the county assessor will use information from property sales and/or from the inspections of other properties to estimate the current market value for your property.

15. How can my property be assessed on improvements when I haven’t made any?

The term "improvements," as used in property assessment, does not refer just to remodeling, renovating or upgrading. "Improvements" are buildings (your house, garage, manufactured home, etc.), paving, or other structures that add value to land, regardless of when they were completed.

16. What makes property real or personal?

Real property consists of land and the improvements that are attached to it. Personal property normally is not attached to the land; it is generally mobile and does not last as long as real property. A copy machine is an example of personal property.

Personal property that is used by the owner in his private home is not subject to property tax. An example is household furnishings. If the same property is used in a business activity, whether in a private home or elsewhere, it is subject to personal property tax. Properly registered vehicles, including recreational vehicles, are not subject to property tax.

For more information on personal property, please refer to the Idaho State Tax Commission.

17. How do I know what value the assessor has estimated for my property?

The value for your property is shown on your assessment notice. The county assessor usually mails this notice to you by the first Monday in June. If you do not receive this notice, contact the county assessor.

18. Why do I pay higher taxes than my neighbor?

You may live in a different taxing district than your neighbor. There may be enough differences in size, quality, or condition of land and improvement that will result in value differences between the properties.

Also, your neighbor may be eligible for some form of property tax reduction for which you either did not qualify or did not apply.

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Calculating Property Taxes

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1. How are property taxes Determined?

Each property is appraised to find it's market value. All values within a taxing district (school, city, etc.) are summed. Homeowners (and other) exemptions are subtracted. The tax district determines it's budget by subtracting other revenue sources.

School Levy Example

• Budget = Levy $101,869,389 = 8137568
• Value $12,518,406,774

2. How are property taxes calculated?

Levies for taxing districts serving your property are added together:

• County: 0.002743664
• School: 0.008137568
• City: 0.005811937
• Special Districts (highway, etc.): 0.001004090
• 0.017813729

The total of these levies is multiplied by your taxable value to determine your tax:

Levy = .017813729 = 1.7813729 %

• House Value: $82,000
• Lot Value: $20,000
• Total Value: $102,000
• Minus Homeowner's Exemption: ($41,000)

$61,000 X 1.7813729% = $1,086.64 tax

3. How do I challenge the amount of my tax if it seems too high?

You may appeal the taxable value of your property only during the month after you receive your assessment notice in May. If you do not appeal the current year assessed value in May or June, you must wait until the next year. If you feel that the levy of a taxing district is too high or have questions regarding the district function, call the district directly. You can have input regarding the annual levy rate of a taxing district by attending the annual budget hearing.

4. What is the notice I received from the Assessor and how does it relate to my taxes?

Assessment notices are issued to inform you of the value of your property. Pay close attention to the assessment notice, as the value listed will be used in calculating your tax bill. Instructions for the appeal are on the back of the assessment notice. Appeals must be filed no later than the 4th Monday in June. For more information you can contact the Assessor's Office at 208-644-2740.

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DMV

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1. Who is affected by the new insurance law?

All owners of registered vehicles.

2. How will DMV verify my vehicle insurance?

The DMV receives data from licensed Idaho insurance companies identifying vehicles that have coverage.

3. What if I’m insured by an out-of-state company?

• If you have a policy from an out-of-state insurer that is not reported to the Idaho DMV, you will be classified as not having insurance until an alternative method of proof is provided.
• List of Companies reporting to the Idaho insurance verification system (list is updated monthly)

4. Will I get a warning before I’m suspended?

Yes. When registrations are identified as having no valid insurance for two consecutive months, ITD is required to notify the vehicle owner(s). Owners will have 30 days to provide proof of insurance or provide an exception to ITD, or the registration will be suspended.

5. What if I have moved and do not receive the notice?

• Your vehicle registration will be suspended if you do not respond to the notice, even if you did not receive it. You are responsible for maintaining your address with ITD.
• Change of Address Online | Quick, Easy & FREE!
  • Change of Address Paper Form (ITD 3239)

6. How can I reinstate my suspended registration?

You will have to provide proof of insurance and pay a reinstatement fee of $75. Payment can be made by phone, mail, or email.

7. What has changed for vehicle registration in Idaho?

• A law passed during the 2019 Idaho Legislative session requires registered owners to have vehicle insurance or the DMV will suspend the vehicle registration.
• Drive Insured & FAQs Display Cards

8. Why can't I renew my drivers license at the Jerome DMV?

The DMV (Department of Motor Vehicles) is a state-level government agency that administers vehicle registration and is overseen by the local Assessor. Drivers Licenses and Identification Cards are issued by the local Sheriff. Some Idaho counties have combined the two offices to provide a full service. The Jerome Sheriff and Assessor have opted to maintain separate offices.

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Drug Information

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1. How can I report drug-dealing activity?

If you are observing the drug activity as it is happening, call Southern Idaho Regional Communications Dispatch at 208-324-1911. If you would like to provide information regarding narcotics you can call the Jerome County Sheriff at 208-595-3300.

2. What sort of activity should I report to the Sheriff’s Office?

Any activity you recognize as suspicious to your neighborhood could be narcotics related. For example, a high volume of foot and vehicle traffic to a residence could indicate drug trafficking. Unusual chemical smells coming from a residence could be due to drug manufacturing.

3. Can I remain anonymous?

Yes. If you wish to remain anonymous, your name will not be used in any police reports. However, it is helpful for the detective to be able to contact you for additional information. The following is the type of information that would assist us in an investigation:

• What kind of drug activity have you seen? I.e. selling, using, type of drugs
• Where is this happening? I.e. address, house, vacant building - please be specific
• When is this happening? I.e. days, times
• Who is involved? Give as detailed a description as possible, including names, ages, nicknames, race, hair color, and other distinguishing features.
• Describe any vehicles used I.e. Including plate number, if possible and weapons, if observed.

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Property Tax

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1. When are property taxes due?

The primary property tax roll is mailed in late November and payment is due on or before December 20th of each year. The taxpayer can opt to pay in full or in two equal installments. If paying in two installments, the first half must be paid by December 20th, then the second half is not delinquent if paid by June 20th of the following year. (If the 20th falls on a weekend, the due date is extended to the first business day following the 20th.)

Subsequent Billings

Subsequent billings may be mailed in the event of a correction or late addition to the tax roll. If a structure is completed midyear or a personal property declaration is not received when due, a subsequent billing may result.

2. How and where do I pay my taxes?

You can pay by mail at:

300 North Lincoln

Suite 309

Jerome, ID 83338

If you pay by mail, make sure your envelope is U.S. postmarked on or before the due date. If mailing close to the deadline, we strongly suggest that you have your envelope postmarked at the postal counter rather than dropping it in the box, to be sure it is properly dated. Only payments with a U.S. Postal Service postmark on or before the due date will be accepted as current. 

You can also pay in person at the office of your County Treasurer, which is located at:

300 North Lincoln

Suite 309

Jerome, ID 83338

You can also pay by credit card. 

3. What happens if my payment is late?

A late charge equal to 2% of any unpaid portion of the first half of the tax is added upon close of business on the due date. Interest accrues daily, at 1% per month, beginning January 1st on any delinquent tax. If the second half of taxes are not paid by June 20th, the 2% late charge will be added, as well as interest at 1% per month retroactive to January 1st. When any portion of a manufactured home or personal property tax becomes delinquent, a Warrant of Distraint is issued to the County Sheriff for collection. Full payment of all tax, late charge, interest, as well as Sheriff's fees is required to release the warrant.

4. Why did I receive two bills when I only have one property?

If a new structure (home and/or building) was completed midyear and assessed after the primary roll is closed at the end of April, you may receive a "Subsequent/Occupancy" bill in January or February in addition to the "Real Property" billing issued in November, which represents tax on the land. When the home/building is complete and occupied, the assessed value is prorated and taxes billed on a "Subsequent/Occupancy" tax roll. 

Important: Subsequent bills are late entries to the tax roll, and may not be billed directly to your mortgage company. If your mortgage company will be paying this bill, please forward it to them immediately.

Business Owners

If you own a business, you may receive a real property tax bill for the land and buildings and a separate business personal property tax bill on furniture, fixtures, and equipment used in your business.

Manufactured Homes

If you own a manufactured home and the land it is located on, you may receive separate bills for the home and the land.

5. Will I be sent any other notices?

If you pay half of your taxes by December 20th, and your lender does not request the bill, a second half reminder notice will be mailed out in May.  If you notice delinquencies on your reminder notice and your mortgage company is supposed to pay your taxes, please notify the mortgage company immediately.  

6. How can I get help with my taxes?

Property tax relief is available through the Homeowner's Exemption, Property Tax Reduction program and Hardship Exemption. You must apply for a Homeowner's Exemption and/or Property Tax Reduction program through the Assessor's office before April 15th to be eligible for the benefit for that tax year. You must sign up for the Property Tax Reduction Program and/or Hardship Exemption each year. If you have any questions about these exemptions, please call the Assessor at 208-644-2740.

Homeowner's Exemption

The Homeowner's Exemption reduces the taxable value of your primary residence by one-half the value of the dwelling, to a maximum of $50,000. You only need to apply for the Homeowner's Exemption the first year you own or occupy a home. The exemption only applies if you own and occupy the home.

Property Tax Reduction

The Property Tax Reduction program is an income-based benefit for individuals 65+, disabled or widowed at any age, blind, fatherless or motherless children under 18 years of age, former prisoner of war/hostage, veteran with a disability or a veteran receiving a VA pension for a nonservice-connected disability. Please call the Assessor at 208-644-2740 for more information on this program.

Hardship Exemptions

Hardship Exemptions for prior year taxes, are considered on a case-by-case basis and granted at the discretion of the County Commissioners at public hearing, based upon the financial status of the applicant and other related circumstances. The property owner can apply at any time of the year at the Commissioners' Office.

Exceptional Exemptions

Exceptional Exemptions for current year taxes (to be billed at the end of the current calendar year), are granted on a case-by-case basis, at the end of the Board of Equalization at public hearing, based upon the financial status of the applicant and other related circumstances. Applications must be received in the Commissioner's Office no later than the 4th Monday in June.

7. Where does my tax money go?

The largest portion of your tax payment supports our schools. Taxes are also distributed to the following local places:

• Ambulance Departments
• Fire Departments
• Police Departments
• Libraries
• Recreation Departments
• Cemeteries
• Highway Districts
• Fairgrounds
• Healthcare
• Courts/Public Records

Additional Questions

If you have questions regarding the services a taxing district provides, please contact them directly.