Where can I find property tax due dates & other important deadlines?
Property Tax Roll
Property taxes are due each year or before December 20th*. If you choose to pay in two installments, the first half is due on December 20th, with the second half due on or before June 20th* of the following year. Subsequent billings may also be mailed in the event of a correction or late addition to the tax roll. If a structure is completed midyear or a personal property declaration is not received when due, a subsequent billing may result. Sub-roll billings on new construction, late additions and corrections to the roll are due on either February 20th* or March 20th* as indicated on the billing.
Subsequent Property Tax Roll
Subsequent property taxes occur when “new construction” is finalized and occupancy takes place by the property owner. This tax roll is often called the “occupancy roll”. Your property may have received a Property Tax bill that included the taxes due on the land value only. The subsequent property tax bill is for the “improvement” or structure placed on the land. Taxes for this roll are created in January and are due no later than February 20th.
Missed Property Tax Roll
Missed property taxes can occur for a number of reasons; all are generated through the Ada County Assessor’s office. Examples of items that may appear on a missed property tax roll include removal of a developer’s exemption or property characteristic errors caught after the regular property tax roll closed. Your property may have received a Property Tax bill, a subsequent property tax bill, and a missed property tax bill, depending on circumstances surrounding your property. Taxes for this roll are created in February and are due no later than March 20th.
*If the 20th falls on a weekend, the due date is extended to the first business day following the 20th.
Click Here for more information on payment options, or to pay your taxes.
How & where do I pay my taxes?
- Ada County Courthouse – 200 W. Front Street from 8:00 AM to 5:00 PM Monday through Friday
- Public Administration Bldg. – 182 N Cloverdale Road. November 26 – December 20.
- Dropbox 24/7 Public Administration Bldg. – 182 N Cloverdale Road. The dropbox will close at 5:00 pm on December 20.
- By Mail – P.O. Box 2868, Boise, ID 83701.Note: USPS postmark must indicate prior to due date Dec 20 or June 20; metered postage is not applicable.
By Credit Card or e-Check
Which Postmarks are acceptable?
Property tax payments must be received or postmarked by the due date to avoid penalties. If a payment is received after the due date, with no postmark, the payment is considered late and penalties will be imposed, in accordance with State law. A late charge equal to 2% of any unpaid portion of the first half of the tax is added at
5:00 p.m. on the due date. Interest accrues daily, at 1% per month, on a per diem, the rate is .032854 beginning January 1st of the year following the December 20th first half due date. When any portion of a manufactured home or personal property tax becomes delinquent, a Warrant of Distraint is issued to the County Sheriff for collection. Full payment of all tax, late charge, warrant fees and interest is required to release the warrant.
POSTMARKS are imprints on letters, flats, and parcels that show the name of the United States Postal Service (USPS) office that accepted custody of the mail, along with the state, the zip code, and the date of mailing. The postmark is generally applied, either by machine or by hand, with cancellation bars to indicate that the postage cannot be reused.
Taxpayers who send their payments by mail are cautioned that the USPS only postmarks certain mail depending on the type of postage used, and may not postmark mail on the same day deposited by a taxpayer.
ACCEPTABLE POSTAGE – Postmarked
- STANDARD POSTAGE STAMPS: Stamps purchased and affixed to mail as evidence of the payment of postage.
NON-ACCEPTABLE POSTAGE- Not Postmarked
- METERED MAIL: Mail on which postage is printed directly on an envelope or label by a postage machine licensed by the USPS. Many private companies use these types of postage machines.
- PRE-CANCELED STAMP: Stamps sold through a private vendor, such as stamps.com®.
- AUTOMATED POSTAL CENTER (APC) STAMPS: Stamps, with or without a date, purchased from machines located within a USPS lobby.
- PERMIT IMPRINT: Pre-sorted mail used by bill pay services, such as online home banking
What are my payment options?
You can pay online by credit card or E-check from www.adacounty.id.gov/treasurer, or you may pay by phone using a credit card. To pay by phone, call 1-844-471-7324. Credit card payments will be accepted only until 5:00 p.m. MST on the due date. Credit card payment and E-Check services are provided by a private vendor, and all fees associated with the transaction are paid by the taxpayer. Fees vary by transaction type. You will receive a confirmation number indicating that your transaction is complete.
You can pay online by electronic check through the Treasurer’s website. A $3.00 flat convenience fee is charged for this transaction type.
What if my payment is late?
A late charge equal to 2% of any unpaid portion of the first half of the tax is added at 5:00 p.m. on the due date. Interest accrues daily, at 1% per month, on a per diem, the rate is .032854 beginning January 1st of the year following the December 20th first half due date. When any portion of a manufactured home or personal property tax becomes delinquent, a Warrant of Distraint is issued to the County Sheriff for collection. Full payment of all tax, late charge, warrant fees and interest is required to release the warrant.
Will I be sent any other notices?
If you pay half of your tax by December 20th, and your lender does not request the bill, a second-half reminder notice will be mailed in May. Delinquent notices are mailed in January and July on all parcels with delinquent balances. Failure to receive a bill does not excuse the taxpayer from paying taxes, late charge & interest accrued if any.
Can I make partial payments or get a head start on future years' taxes?
Ada County charges property taxes in arrears. For example, when you receive a tax bill in November the taxes owing are for that current year.
- OPTION #1: Pay the whole amount by Dec 20th
- OPTION #2: Pay the first half on Dec 20th and second half on June 20th without penalties and interests.
Tax payments are governed by title 67 Idaho Code. Property taxes are due no later than December 20th, however, you may pay ½ of the total taxes due no later than December 20th; and use a grace period to pay the second ½ no later than June 20th of the next year. If ½ payment is not received by December 20th, your property tax bill is considered delinquent.
Partial payments toward real property delinquent taxes are accepted (any amount, any time) and are applied to tax, costs, interest and late charge in the proportion each bears to the total amount due.
PAYING FOR FUTURE TAXES
Partial payments of at least $25 can be applied toward current year or future taxes on all property types. Any remaining balance may be paid according to the standard schedules and regulations for property tax collection.
BUSINESS PERSONAL PROPERTY OR MANUFACTURED HOMES
Once any part of a personal property or manufactured home tax becomes delinquent, the unpaid portion of the entire tax shall immediately become due and payable.
How do I challenge the amount of my tax if it seems too high?
A challenge of the taxable value of your property by the 4th Monday in June may be made by filing an appeal with the Board of County Commissioners. If you did not appeal the current year value during this time period, you must wait until next year to appeal the assessed value. Call the area appraiser listed on your assessment notice to begin the process.
If you feel that the levy of a taxing district is too high or you wonder what the levy pays for, call the district directly. The phone numbers of all of the taxing districts within Ada County can be found on your tax bill or your assessment notice. You can have input regarding the annual levy rate of a taxing district by participating in the annual budget hearing of the districts (typically held in June to August each year
How can I get help with my taxes?
Property tax relief is available through the Homeowner’s exemption, State Circuit Breaker Program, and the Hardship Exemption. You must apply for Homeowner’s Exemptions and/or Circuit Breaker benefits with the Assessor’s office before April 15.
The Homeowner’s Exemption reduces the taxable value of your primary residence by one-half of the combined value of the primary residence and the land (up to 1 acre), to a maximum of $100,000 for 2016. You only need to apply for the Homeowner’s Exemption the first year you own and occupy a home (email – firstname.lastname@example.org).
The Circuit Breaker is an income-based benefit for individuals 65+, disabled or widowed at any age, blind, fatherless or motherless children under 18 years of age, a former prisoner of war/hostage, a veteran with a 10%+ service-connected disability or a veteran receiving a VA pension for a nonservice-connected disability. If you qualify, the State of Idaho pays all or part of the property taxes on your primary residence and up to one acre of land. The benefit is calculated based on a sliding scale according to your income. The application must be received by April 15th of each year. Contact the Ada County Assessor at 208 287-7200 for more information or to receive an application (email – email@example.com).
Hardship Exemptions (63-711) for prior year taxes are considered on a case-by-case basis and granted at the discretion of the County Commissioners at a public hearing, based upon the financial status of the applicant and other related circumstances. The property owner can apply at any time of the year at the Commissioners’ Office.
Exceptional Exemptions (63-602 AA) for current year taxes (which will not be billed until the end of the current calendar year) are granted on a case-by-case basis, at the discretion of the Board of Equalization at a public hearing, based upon the financial status of the applicant and other related circumstances. Applications must be received in the Commissioners’ Office no later than June 20th.
What information is on my tax bill?
The property type, tax roll, and parcel number are found on the right side of the bill below the payment stub. If prior year taxes are owing, the delinquent year is listed to the left of the parcel number. Since the amount due on the tax bill reflects only the current year tax amount, please call our office for payoff amounts on prior year taxes, including late charge and interest. Payments are applied first to the oldest delinquency. The Tax Distribution located on the left of your bill includes a listing of Taxing Districts receiving revenue from your payment, including the district name, phone number, levy and tax dollar amount. Also, itemized are voter-approved bonds, overrides, and certifications from the districts. Idaho Code provides for the collection of unpaid balances owed to certain agencies, by certification of the balance due to the property tax roll. If you have questions regarding certifications or special assessments listed on your bill, call the taxing district directly at the number listed. The total levy is multiplied by the taxable value, then certifications and/or special assessments are added to equal the TOTAL TAXES BILLED. Tax credits, prepayments, circuit breaker and/or hardship exemptions are then deducted to determine the TOTAL TAXES DUE. The back of the tax bill includes detailed information about the laws related to payment of taxes and delinquencies.
What are my responsibilities as a property owner and taxpayer?
- Be aware of the important dates, deadlines, and applications for property tax relief and assessment appeals.
- It is particularly important that you be aware of your property tax due dates. Tax bills are mailed on each parcel. However, failure to receive a tax bill does not excuse the taxpayer from paying the taxes, late charges and interest accrued if any.
- When mailing your tax payment, be sure the envelope is U. S. postmarked on or before the due date.
- Be sure to notify the Assessor’s Office whenever your mailing address changes.
- If you will be traveling or out of the country at the time taxes are due, contact our office for an “estimated tax amount” so that you can prepay or make other arrangements to pay by the due date.
- Proof of payment of property taxes is the responsibility of the taxpayer [I.C. 63-1306(2)]. Be sure to keep accurate records, receipts and canceled checks documenting your payment.
I received two bills but I only have one property. Why?
- If your new home was completed midyear and assessed after April, you may receive a “Subsequent/Occupancy” bill in January (due February 20th) or February (due March 20th) in addition to the “Real Property” billing issued in November, which represents a tax on the land. When the home is completed and occupied, the home value is prorated and taxes billed on a “Subsequent/Occupancy” tax roll.
- Subsequent bills are late entries to the tax roll, and may not be coded for billing directly to your mortgage company. If your mortgage company will be paying the bill, please forward it to them immediately.
- If you own a business, you may receive a real property tax bill for the land and buildings and a business personal property tax bill on furniture, fixtures, and equipment used in your business, if the total value of ownership exceeds the $100,000 annual exemption enacted in 2013.
My mortgage company should pay this tax. Why did you send me a bill?
If you received an original tax bill and your mortgage company should be paying the tax, please send the bill to them immediately, keeping a copy for your records.
If you received a copy bill, the mortgage company requesting the bill is listed in the upper right-hand portion of the bill. Be sure to verify that this is your mortgage company. If not, please send a copy of the bill to your correct mortgage company.
Just prior to our billing, the mortgage companies notify us of the tax parcels they expect to pay. The Treasurer’s Office receives an electronic file that automatically downloads a computer code to each parcel for which billing is requested. The mortgage company receives an electronic billing for each of their coded accounts and the property owner is sent a copy. Please verify that the mortgage company requesting your bill is the company that currently services your mortgage. If the mortgage company payment is not mailed prior to the due date, late charge and interest will be added. Post mark rules apply to mortgage companies also.
Where does my tax money go?
In Ada County, less than 20% of property tax dollars support county government, while the largest portion of your tax payment supports our schools.
The Tax Summary on your bill lists all districts receiving revenue from your property taxes. If you have questions regarding the services they provide, telephone numbers are listed so you can contact them directly.
What is the assessment notice I received from the Assessor's office, & how does it relate to taxes?
Assessment notices are issued to inform you of the value of the property and/or improvements. Pay close attention to the assessment notice, as the value listed will be used in calculating your tax bill in November. Instructions for appeal of the value are on the back of the assessment notice. Appeals must be filed immediately upon receipt of the assessment notice. The appeal period closes after the 4th Monday in June of each year, you may contact the Assessor at 208 287-7200 to discuss your property value for the upcoming year
What is an Urban Renewal District and how does it impact my taxes?
When an Urban Renewal District (URD) is created, the taxing districts drawing revenue from property located in the URD, with the exception of the School District, agree to turn tax revenue on value increases after the baseline year to a “tax allocation fund” to make available affordable funding for improvements within the URD. Your tax bill shows the property value as assessed in the year the URD was created (base value) and additional value added in subsequent years (increment value). The total of the base and increment value represents the total assessed value of the property. Taxes on the base value are distributed to the standard group of taxing districts drawing revenue from property taxes in the area. Taxes on the increment value are distributed to the tax allocation fund. Being in a URD does not change your tax amount, only the way your taxes are distributed.
Where do I park at the Courthouse?
For easiest access, take Broadway Avenue north and turn west on Front Street (one-way). On Front Street, turn right into the parking entrance just east of the Courthouse. Park in the open lot next to the Courthouse or in the adjacent parking garage. The first hour of parking is FREE, and subsequent hours are $1.00/hour.
The Treasurer’s Office does not validate parking. Disabled persons may request accommodations to access the building. Just ask the parking attendant at the booth to request that a Security officer meet and assist you at the east entrance. Wheelchairs are also available upon request.
Note: When visiting the Courthouse, you must pass through a security checkpoint at the main entrance. If you carry scissors, a pocket knife, pepper spray, fingernail file, etc., you will be asked to return these items to your car before entering the building.
Additional Questions? Please contact Operations 208 287-7100