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Home > Property Taxes & the Law > Calculation of Property Taxes

Calculation of Property Taxes

The property tax process requires a considerable amount of planning and is ongoing throughout the year.

Step 1

The Assessor’s Office is tasked with assessing all taxable property in the county at fair market value (less any exemptions) as of January 1st of each year.

Step 2

In May of ever year, taxing districts are responsible for developing a budget to fund vital services for their communities. This process requires  an annual budget hearing and is open to the public. This is a great way to get involved and meet elected officials who authorize and manage local spending.

Step 3

Once a budget is approved, the County Auditor calculates a tax levy rate by dividing the amount of requested budget dollars by the total taxable value of all properties. This same process is repeated for each of the taxing districts (city, school district, sewer district, fire district library district, etc).

There are currently about forty taxing districts drawing revenue from property taxes collected in Ada County. You can review that list here: Tax Levy Rates (By Taxing District)

County Levy Example:

A Budget of $117,475,160 divided by the total taxable value of $39,774,398,821 equals a .2953537 tax levy rate for that taxing district.

Step 4

All the tax levy rates within a common geographical area also known as a “Code Area” are added together. The total of these levies is multiplied by your taxable value to determine your tax. Example:

Taxing District Tax Levy Rate
County .002953537
School .004658860
City .007116767
Special Dist. (highway, EMS, cemetery, etc.) .001251735
TOTAL .015980899

A house valued at $200,000, minus a home owner’s exemption of $100,000 has a total taxable value of $100,000 with a tax levy rate of .015980899 equals $1,598.09 in property taxes owed.

Step 5

Idaho Code provides for the collection of unpaid balances owed to certain agencies, through certification of the balances due to the property tax roll. The list of agencies currently allowed to certify unpaid balances to the property tax roll is included along with the taxing districts. If you have any questions regarding an amount certified to your property tax bill, contact the certifying agency directly at the telephone number listed.

Certifications
 ADA COUNTY HWY DIST – LID’S – Mike Brokaw  208-387-6120  318 E 37th St Boise, ID 83714
 HOMEOWNER EXEMPT RECOVERY – Erica Taggart  208-287-7211  290 E Front St Boise, ID 83702
 BOISE CITY CERTIFICATIONS – Tammy Swartout  208-384-3720  PO Box 500 Boise ID 83701
 MERIDIAN CITY CERTIFICATIONS – Finance Dept.  208-888-4433
 DRAINAGE DIST. #2 – Bryce Farris, Sawtooth Law  208-629-7447  PO Box 7985 Boise, ID 83701
 DRAINAGE DIST. #3 – Ryan Armbruster, Elam & Burke  208-345-5454  PO Box 1539  Boise, ID 83701
 DRAINAGE DIST. #4 – Bryce Farris, Sawtooth Law  208-629-7447  PO Box 7985 Boise, ID 83701
 BENCH SEWER DISTRICT – Mary Kazian  208-345-5363  4828 Emerald Boise, ID 83706
 NAMPA MERIDIAN IRRIG.DIST. – Judy Shively  208-466-7861  1503 1st St So. Nampa, ID 83651
 NEW YORK IRRIGATION DIST.  208-378-1023  6616 Overland Rd Boise ID 83709
 SETTLERS IRRIGATION DIST.  208-344-2471  1910 N Garden St Boise, ID 83706

Step 6

In October, the County Auditor’s Office calculates final tax levies and valuation data. The final data is then sent to the Idaho State Tax Commission for final review, approval and certification. Once approved by the State, the Auditor’s Office provides certified levy rates to the Treasurer’s Office to prepare tax bills to be mailed out by the 4th Monday in November.

Levy Rates by Tax Code Area
2018/2019 Certified Levies
2017/2018 Certified Levies
2016/2017 Certified Levies
2015/2016 Certified Levies
2015 Certified Levies
2014 Certified Levies
2013 Certified Levies
2012 Certified Levies
2011 Certified Levies
2010 Certified Levies
2009 Certified Levies
2008 Certified Levies

It’s important to remember that there may be voter-approved bond initiatives that generate additional tax revenue for specific projects. One common example might be constructing a new school. To learn more about voter-approved bonds and view the current status of bonds approved in Ada County please visit our Voter Approved Fund Tracker page.