Calculation Property Taxes - Treasurer

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Calculation Property Taxes

Taxing authorities such as counties, cities, school districts, fire districts, etc. set operating budgets, which in turn determine tax rates.

Taxpayers demand services and taxing authorities need revenue to provide these services. Each year, during the late spring and summer months, the taxing districts estimate the amount of property tax revenue they will require. Public hearings are held to present the budget proposal and to hear public input. Upon completion of the hearings the taxing district budget is amended, if necessary, finalized and sent to the Ada County Commissioners. The Commissioners review the budgets for verification of compliance with Idaho Code and then, submit them to the State Tax Commission for certification.

There are currently about forty taxing districts drawing revenue from property taxes collected in Ada County. Click the following link to access these taxing districts:

Tax Levy Rates (By Taxing District)

The County Assessor estimates the total assessed value of all taxable property in the district. The County Auditor calculates a tax rate by dividing the amount of requested budget dollars (taken from the submitted budget request) to be raised by the total assessed value.

For Example: A Taxing District submits a Budget Request of $42 million. The Ada County Assessor calculates the estimated value for property in the area receiving services provided by Ada County at $13.5 Billion (for illustration purposes only–actual estimated value may vary). The Auditor divides the budget request by the total property value to determine the tax rate for the Taxing District:

Budget Request                                   $42,000,000
Divided by                                  —————–                =.003112 Tax Rate
Est. Value of Property in Co.            $13,500,000,000
This same process is repeated for each of the taxing districts, using the budget request for that taxing district and the estimated value of property in the area receiving service by that taxing authority.

Tax rates for each taxing district are calculated and available by the end of October for each tax year.

Each district levy has a statutory cap. For example: the county current expense levy shall not exceed twenty six one-hundredths (.26%) of market value, or a levy sufficient to raise two hundred fifty thousand dollars ($250,000.00), whichever is greater. Also, the tax supported portion of the budget of taxing districts, other than schools, may not grow by amounts greater than three percent (3%) each year. Only upon approval by the voters, may the cap on a levy be exceeded (overrides and bonds). There are exceptions based on foregone funds from prior years budgets.

The geographical areas within Ada County having a common group of taxing districts receiving revenue from property taxes are assigned a Code Area number. The tax rates for each of the individual districts within the code area are totaled. This total is the levy or tax rate which will be multiplied by the tax value (assessed value minus exemptions) to determine the amount of tax billed.

Click here to view the 2013 total levy for each code area in Ada County: 2013 Levy List (PDF)

For example Code Area 01 is the most common code area for Boise City. The group of taxing districts receiving revenue from property taxes, which are included in this code area and their tax rates (2013) are:

 Ada County  0.003202782
 Emergency Medical 0.000169440
 Ada County Highway District 0.001194108
 School District #1 0.005709638
 Boise City 0.008036783
 College of Western Idaho 0.000182128
Tax Rate Code Area 01 =  0.018494879

If a property located in Code Area 01 (Boise) has a total taxable property value of $100,000 the property taxes for 2013 are figured as follows:

Taxable Value     Code Area Levy (01)     Property Tax
$100,000     X     .018494879          =        $1,849.49

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 questions regarding an amount certified to your property tax bill, contact the certifying agency directly at the telephone number listed.

 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