Property Taxes & the Law - Treasurer

(Please see https://adacounty.id.gov/treasurer for the latest version of this information)

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Property Taxes & the Law

TAX LAWS

Duties of tax collection are controlled under Title 63 –Revenue and Taxation of the Idaho Code

  • 63-902 – Property Tax Notice and Receipts – Duty of Tax Collector
  • 63-903 – When Payable
  • 63-904 – Special Provisions for Collection of Property Taxes on Personal Property

To review the complete text for the laws referenced above please visit the Idaho Legislature online.

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.