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Property Taxes & the Law

Property taxes are collected by the Ada County Treasurer per Idaho Statute Title 63 Revenue and Taxation on behalf of dozens of local taxing districts. The County retains approximately 22% of the total property taxes collected and uses its share primarily to fund public safety and courts. The remaining taxes are distributed to schools, the six (6) cities in Ada County, ACHD, fire and other districts.

The tax collection calendar runs year-round.  Property taxes are paid in arrears with the first-half payment due no later than December 20th of each year.  If you pay the 1st half on time, you can delay paying the second half to June 20th of the next year.

Tax bills are mailed on each parcel. However, failure to receive a tax bill does not excuse the taxpayer from paying the taxes, late charge and interest accrued if any. It is your responsibility as a property owner and taxpayer to be aware of the following:

  • Important dates, deadlines and applications for property tax relief and assessment appeals.
  • When mailing your tax payment, be sure to the envelope is U.S. postmarked on or before the due date.
  • Be sure to notify the Assessor’s Office whenever your mailing address changes.
  • If you are traveling or out of the country at the time taxes are due, contact our office for an “estimated tax amount” so that you can prepay or make other arrangements to pay by the due date.
  • Proof of payment of property taxes is the responsibility of the taxpayer. Be sure to keep accurate records, receipts and canceled checks documenting your payment.

To learn more check out our Tax Distribution Chart and Interactive Story Map below. Both are helpful tools in gaining a better understanding of the entire process.

Story Map

The Story Map features our newly redesigned tax bill that and outlines various payment options.

Tax Distribution Chart

The Tax Distribution Chart breaks down how tax dollars are distributed to the various taxing districts.

Frequently Asked Questions

How & where do I pay my taxes?

Always remember to reference your parcel number when you make a payment. This helps to ensure funds are applied to the correct property.

Telephone Payments

  • Call Voice Integrated Number: 1-844-471-7324.
    • E-Checks a flat fee of $3.00 applies
    • Debit/Credit Cards a convenience fee of 2.4% applies

By Credit Card or e-Check

  • Through our contracted third party provider Point & Pay’s Website.
    • E-Checks a flat fee of $3.00 applies
    • Debit/Credit Cards a convenience fee of 2.4% applies

In Person

While there is a short wait time, we can professionally process payments in our office. We accept cash, checks, money orders and credit cards.

  • Ada County Courthouse200 W. Front Street from 8:00 AM to 5:00 PM Monday through Friday
  • Public Administration Bldg. – 182 N Cloverdale Road. (*CURRENTLY CLOSED. This extensive office is ONLY open to accept payments during peak tax collection times, typically the end of November through the end of December and again at the end of May through the end of June. We will update the status of this office throughout the year.
    • Dropbox – When the extension office is open we also offer a 24/7 secure dropbox for payments.

By Mail

Use black or blue ink only on written checks. Do not staple, tape, paperclip or glue your payment. Include payment coupon provided.

  • Make checks payable to: Ada County Treasurer
  • Send US POST MARK to: P.O. Box 2868, Boise, ID 83701

Note: USPS postmark must indicate prior to due date; metered postage is not applicable.

Which Postmarks are acceptable?

POSTMARKS are imprints on letters, flats, and parcels that show the name of the United States Postal Service (USPS) office that accepted custody of the mail, along with the state, the zip code, and the date of mailing. The postmark is generally applied, either by machine or by hand, with cancellation bars to indicate that the postage cannot be reused.
Taxpayers who send their payments by mail are cautioned that the USPS only postmarks certain mail depending on the type of postage used, and may not postmark mail on the same day deposited by a taxpayer.

ACCEPTABLE POSTAGE – Postmarked

  • STANDARD POSTAGE STAMPS: Stamps purchased and affixed to mail as evidence of the payment of postage.

NON-ACCEPTABLE POSTAGE- Not Postmarked

  • METERED MAIL: Mail on which postage is printed directly on an envelope or label by a postage machine licensed by the USPS. Many private companies use these types of postage machines.
  • PRE-CANCELED STAMP: Stamps sold through a private vendor, such as stamps.com®.
  • AUTOMATED POSTAL CENTER (APC) STAMPS: Stamps, with or without a date, purchased from machines located within a USPS lobby.
  • PERMIT IMPRINT: Pre-sorted mail used by bill pay services, such as online home banking

Property tax payments must be received or postmarked by the due date to avoid penalties. If a payment is received after the due date, with no postmark, the payment is considered late and penalties will be imposed, in accordance with State law.

What if my payment is late?

A late charge equal to 2% of any unpaid portion of the first half of the tax is added at 5:00 p.m. on the due date. Interest accrues daily, at 1% per month, on a per diem, the rate is .032854 beginning January 1st of the year following the December 20th first half due date.

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, warrant fees and interest is required to release the warrant.

Will I be sent any other notices?

If you pay half of your tax by December 20th, and your lender does not request the bill, a second-half reminder notice will be mailed in May. Delinquent notices are mailed in January and July on all parcels with delinquent balances. Failure to receive a bill does not excuse the taxpayer from paying taxes, late charge & interest accrued if any.

Can I make partial payments or get a head start on future year's taxes?

Ada County charges property taxes in arrears. For example, when you receive a tax bill in November the taxes owing are for that current year.

DUE DATE

  • OPTION #1: Pay the whole amount by Dec 20th
  • OPTION #2: Pay the first half on Dec 20th and second half on June 20th without penalties and interests.

Tax payments are governed by title 67 Idaho Code. Property taxes are due no later than December 20th, however, you may pay ½ of the total taxes due no later than December 20th; and use a grace period to pay the second ½ no later than June 20th of the next year. If ½ payment is not received by December 20th, your property tax bill is considered delinquent.

DELINQUENT PROPERTY

Partial payments toward real property delinquent taxes are accepted (any amount, any time) and are applied to tax, costs, interest and late charge in the proportion each bears to the total amount due.

PAYING FOR FUTURE TAXES

Partial payments of at least $25 can be applied toward current year or future taxes on all property types. Any remaining balance may be paid according to the standard schedules and regulations for property tax collection.

BUSINESS PERSONAL PROPERTY OR MANUFACTURED HOMES

Once any part of a personal property or manufactured home tax becomes delinquent, the unpaid portion of the entire tax shall immediately become due and payable.

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

A challenge of the taxable value of your property by the 4th Monday in June may be made by filing an appeal with the Board of County Commissioners. If you did not appeal the current year value during this time period, you must wait until next year to appeal the assessed value. Call the area appraiser listed on your assessment notice to begin the process.
If you feel that the levy of a taxing district is too high or you wonder what the levy pays for, call the district directly. The phone numbers of all of the taxing districts within Ada County can be found on your tax bill or your assessment notice.

How can I get help with my taxes?

Property tax relief is available through the Homeowner’s exemption, State Circuit Breaker Program, and the Hardship Exemption. You must apply for Homeowner’s Exemptions and/or Circuit Breaker benefits with the Assessor’s office before April 15.

The Homeowner’s Exemption reduces the taxable value of your primary residence by one-half of the combined value of the primary residence and the land (up to 1 acre), to a maximum of $100,000. You only need to apply for the Homeowner’s Exemption the first year you own and occupy a home (email – [email protected]).

The Circuit Breaker is an income-based benefit for individuals 65+, disabled or widowed at any age, blind, fatherless or motherless children under 18 years of age, a former prisoner of war/hostage, a veteran with a 10%+ service-connected disability or a veteran receiving a VA pension for a nonservice-connected disability. If you qualify, the State of Idaho pays all or part of the property taxes on your primary residence and up to one acre of land. The benefit is calculated based on a sliding scale according to your income. The application must be received by April 15th of each year. Contact the Ada County Assessor at 208 287-7200 for more information or to receive an application (email – [email protected]).

Hardship Exemptions (63-711) for prior year taxes are considered on a case-by-case basis and granted at the discretion of the County Commissioners at a 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 (63-602 AA) for current year taxes (which will not be billed until the end of the current calendar year) are granted on a case-by-case basis, at the discretion of the Board of Equalization at a public hearing, based upon the financial status of the applicant and other related circumstances. Applications must be received in the Commissioners’ Office no later than June 20th.

I received two bills but I only have one property. Why?

  • If your new home was completed midyear and assessed after April, you may receive a “Subsequent/Occupancy” bill in January (due February 20th) or February (due March 20th) in addition to the “Real Property” billing issued in November, which represents a tax on the land. When the home is completed and occupied, the home value is prorated and taxes billed on a “Subsequent/Occupancy” tax roll.
  • Subsequent bills are late entries to the tax roll, and may not be coded for billing directly to your mortgage company. If your mortgage company will be paying the bill, please forward it to them immediately.
  • If you own a business, you may receive a real property tax bill for the land and buildings and a business personal property tax bill on furniture, fixtures, and equipment used in your business, if the total value of ownership exceeds the $100,000 annual exemption enacted in 2013.

My mortgage company should pay this tax. Why did you send me a bill?

If you received an original tax bill and your mortgage company should be paying the tax, please send the bill to them immediately, keeping a copy for your records.

If you received a copy bill, the mortgage company requesting the bill is listed in the upper right-hand portion of the bill. Be sure to verify that this is your mortgage company. If not, please send a copy of the bill to your correct mortgage company.

Just prior to our billing, the mortgage companies notify us of the tax parcels they expect to pay. The Treasurer’s Office receives an electronic file that automatically downloads a computer code to each parcel for which billing is requested. The mortgage company receives an electronic billing for each of their coded accounts and the property owner is sent a copy. Please verify that the mortgage company requesting your bill is the company that currently services your mortgage. If the mortgage company payment is not mailed prior to the due date, late charge and interest will be added.  Post mark rules apply to mortgage companies also.

What is the assessment notice I received from the Assessor's Office? How does it relate to taxes?

Assessment notices are issued to inform you of the value of the property and/or improvements. Pay close attention to the assessment notice, as the value listed will be used in calculating your tax bill in November. Instructions for appeal of the value are on the back of the assessment notice. Appeals must be filed immediately upon receipt of the assessment notice. The appeal period closes after the 4th Monday in June of each year, you may contact the Assessor at 208 287-7200 to discuss your property value for the upcoming year.

What is an Urban Renewal District and how does it impact my taxes?

When an Urban Renewal District (URD) is created, the taxing districts drawing revenue from property located in the URD, with the exception of the School District, agree to turn tax revenue on value increases after the baseline year to a “tax allocation fund” to make available affordable funding for improvements within the URD. Your tax bill shows the property value as assessed in the year the URD was created (base value) and additional value added in subsequent years (increment value). The total of the base and increment value represents the total assessed value of the property. Taxes on the base value are distributed to the standard group of taxing districts drawing revenue from property taxes in the area. Taxes on the increment value are distributed to the tax allocation fund. Being in a URD does not change your tax amount, only the way your taxes are distributed.

Where do I park at the Courthouse?

For easiest access, take Broadway Avenue north and turn west on Front Street (one-way). On Front Street, turn right into the parking entrance just east of the Courthouse. Park in the open lot next to the Courthouse or in the adjacent parking garage. The first hour of parking is FREE, and subsequent hours are $1.00/hour.

The Treasurer’s Office does not validate parking. Disabled persons may request accommodations to access the building. Just ask the parking attendant at the booth to request that a Security officer meet and assist you at the east entrance. Wheelchairs are also available upon request.

Note: When visiting the Courthouse, you must pass through a security checkpoint at the main entrance. If you carry scissors, a pocket knife, pepper spray, fingernail file, etc., you will be asked to return these items to your car before entering the building.

Additional Questions? Please contact Operations 208 287-7100