Important Dates |
|
|---|---|
| January 1 | ASSESSMENT LIEN DATE: Effective valuation date used to determine market value for property tax purposes (63-205, Idaho Code) |
| 1st Monday of January | DEADLINE: Missed Property Assessment Notices mailed (63-308, Idaho Code) |
| 4th Monday of January | January Commissioners’ Meeting: County Board of Equalization meets to hear appeals and to equalized Missed Property Roll Assessments from the prior calendar year (63-501, Idaho Code) |
| March 15 | DEADLINE: Business Personal Property Declarations Submitted to the Assessor’s Office (63-302, Idaho Code) |
| April 15 | DEADLINE: Exemption Applications must be submitted* (63-602, Idaho Code) |
| April 15** | DEADLINE: Property Tax Reduction (63-706, Idaho Code) |
| May 15 | Taxpayer/Assessor must be notified of Exemption Approval by County Commissioners for all exemption that require application (63-602, Idaho Code) |
| 1st Monday of June | DEADLINE: Property Roll Assessment Notices mailed (63-308, Idaho Code) |
| 4th Monday of June | DEADLINE: for filing Appeals of Values on Primary Property Roll (63-501A, Idaho Code) |
| 4th Monday of June | County Board of Equalization begins to hear assessment and exemption appeal for the Primary Property Roll (63-501, Idaho Code) |
| 2nd Monday of July | County Board of Equalization ends (63-501, Idaho Code) |
| 2nd Monday of July | Homeowner’s Property Tax Relief Roll Status Date: All properties qualifying for the Homestead Exemption must be reported on the Homeowner’s Property Tax relief roll (63-724, Idaho Code) |
| 4th Week of August | DEADLINE: Homeowner’s Property Tax Relief Roll: Assessor must transmit the Homeowner’s Property Tax Relief Roll to the County Auditor (63-724, Idaho Code) |
| 2nd Monday of September | Ada County Commissioners Set Tax Levy and Submit to Idaho State Tax Commission for review and final approval (63-801, Idaho Code) |
| 4th Monday of October | State Tax Commission reviews and approves property tax levies (63-809, Idaho Code) |
| 3rd Monday of November | DEADLINE: Subsequent Roll Assessment Notices mailed (63-308, Idaho Code) |
| 4th Monday of November | DEADLINE: Appeal of Subsequent Roll Assessments (63-501A, Idaho Code) |
| 4th Monday of November | County Board of Equalization for Subsequent Roll Assessments begins (63-501, Idaho Code) |
| 1st Monday in December | County Board of Equalization for Subsequent Roll Assessments ends (63-501, Idaho Code) |
| December 31 | Homestead Exemption application deadline for current assessment year (63-602G, Idaho Code) |
* Does not Include the Homestead Exemption Application
**Property Tax Reduction deadline may be extended to the next business day if this date falls on a weekend or holiday that is recognized by the internal revenue service.