Remember Important Tax Dates

• January 1-Appraisers determine the market value of property
• January 1- First day to apply for Homeowner’s Exemption or Circuit Breaker benefits for the current year’s taxes.
• Delinquent notices for the first half of Primary Tax Roll are mailed
• “Subsequent” (or occupancy) tax roll bills are mailed in January. These bills are typically for the completion of an improvement or structure that is assessed between the fourth Monday in May and October 31st.
• Assessments not made on the Primary or Subsequent Rolls are sent out no later than the 1st Monday in January of the following year.

• “Missed” tax roll is mailed in February. This bill is for the assessment of property from the date of an ownership change to December 31st.
• February 20 – Due date for full-year Subsequent Tax Roll payment or first one-half tax payment without late charge and interest.

• March 20 – Due date for full-year Missed Tax Roll payment or first one-half tax payment without late charge and interest.

• By the end of May, Courtesy Reminder Notices for the prior year’s second-half property tax payment are mailed (only to non-bank coded parcels)

• 1st Monday in June – Assessment Notices from the Ada County Assessor’s Office are mailed for assessed market values.
• June 20 – Last day to pay the prior year’s second half tax payments on all tax rolls without late charge and interest (calculated back to January 1st).
• 4th Monday in June – This is the last day to submit a property value assessment appeal.

If the 20th falls on the weekend or holiday, the payment will be considered timely the following the first business day if postmarked on or before the 20th.

No due dates!

No due dates!

No due dates!

• The Auditor’s Office calculates final tax levies and valuation data.
• The final data is then sent to the Idaho Tax Commission for final review, approval, and certification.

• The Auditor’s Office provides certified levy rates to the Treasurer’s Office to prepare the current year’s Primary Roll tax bills to be mailed out by the fourth Monday in November. For 2022, this will be by November 28, 2022.
• Assessments of property not on the Primary Roll are sent out on the Subsequent Roll, typically mailed in January and due in February.

• December 20 –  Due date for full-year Primary Tax Roll payment or first one-half tax payment without late charge and interest.