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Important Tax Deadlines

Property Taxes

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.

Tax Payment Due Dates

December 20 – Last day to pay full-year tax payment or first one-half tax payment of the Primary Tax Roll without late charge and interest.

February 20 – Last day to pay full-year tax payment or first one-half tax payment of the Subsequent Tax Roll without late charge and interest.

March 20 – Last day to pay full-year tax payment or first one-half tax payment of the Missed Tax Roll without late charge and interest.

June 20 – Last day to pay prior year second half tax payments on all tax rolls without late charge and interest (calculated back to January 1st).

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

Property Tax Reduction: Important Update: If you or someone you know qualifies for Property Tax Reduction / Circuit Breaker programs, Property Tax Deferral and Service-Connected Disabled Veteran Benefit programs – the deadline to apply has been extended to June 15, 2020. Governor Brad Little’s office made the announcement as part of larger relief options related to the COVID-19 response. Please visit the Assessor’s Office Website for further information.

Tax Reduction Programs and Assessment Appeals

January 1 – First day to apply for Homeowner’s Exemption or Circuit Breaker Benefits for the current year’s taxes.

April 15 – Last day to apply for Homeowner’s Exemption or Circuit Breaker Benefits for the current year’s taxes.

For the each tax year the deadline for applying for Homeowner’s Exemption, Property Tax Reduction, and all other Exemptions that require an application is April 15th at 5 p.m (if the 15th falls on a weekend, the deadline becomes the next immediate business day thereafter).  Note: Homeowner’s Exemptions need only to be applied for once unless there are changes to owner’s primary residency, property ownership changes, or ownership updates such as adding or removing owners from a property, or properties being transferred into trusts.

Contact the Ada County Assessor’s Office at (208) 287-7200, fax (208) 287-7209, or stop by at 190 E. Front St. Suite 107, Boise.  Alternatively you can download the forms from our Documents and Forms page on their website. If you need help, the assessor’s staff will assist you. You must apply for your property tax reduction between January 1 and April 15th of the current year.  To receive this benefit, you must apply and qualify each year. It is not renewed automatically.

You must show proof of your eligibility, income, and medical expenses when you file your application.

If your application is approved, your property tax reduction will appear on the tax notice sent to you in November.

All recipients of the property tax reduction benefit automatically receive the Homeowner’s Exemption, which reduces the taxable value of your home by 50% or $100,000, whichever is less


Assessment Appeals

4th Monday in May – This is the first day when you may submit an appeal of current year assessed property values.

4th Monday in June – This is the last day to submit a property value assessment appeal.

Appeal forms are available online or at the Ada County Assessor’s Office, 190 East Front Street, Suite 107 or from the Ada County Commissioner’s Office, 200 W. Front St., 3rd Floor, Boise ID 83702