In the State of Idaho, the property tax year runs a full calendar year from January 1st to December 31st.
Primary Tax Roll Bills
Tax bills for the “primary” assessment roll are mailed on or before the fourth Monday of November each year.
Subsequent Tax Roll Bills
Tax bills for the “subsequent” (or occupancy) tax roll are mailed in January. This bill is typically for the completion of an improvement or structure that is assessed between the fourth Monday in May and October 31st.
Missed Tax Roll Bills
Tax bills for the “missed” assessment roll are mailed in February. This bill is for the assessment of property from the date of an ownership change to December 31st.