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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.