Property Tax Due Dates in Idaho

Idaho property taxes are administered at the county level. Property is assessed at 100% of market value as of January 1 each year. Tax bills are typically mailed in October or November, with a December 20 deadline for the full amount or an option to pay in two installments. Idaho offers a meaningful homeowner exemption that exempts half of a home's value from taxation (up to a cap), making it one of the more generous homeowner exemptions in the western United States.

Idaho property taxes are due December 20. You may pay in two equal installments: First installment: Due December 20 Second installment: Due June 20 of the following year Paying by the first installment date is also an option for paying in full. A penalty of 2% per month (up to 12% maximum) applies to late payments. Most counties offer online payment through the county treasurer's website. Contact your county assessor or treasurer for payment options.

Idaho's main property tax relief programs: Homeowner's Exemption — Owner-occupied primary residences receive an exemption equal to 50% of the home's value, up to a maximum exemption of $125,000 (adjusted annually for inflation). This is applied to the assessed value before calculating your tax bill. File once with your county assessor; the exemption renews automatically. Property Tax Reduction Program (Circuit Breaker) — Qualifying Idaho residents who are 65 or older, veterans with at least 10% service-connected disability, widows/widowers, former prisoners of war, or qualifying disabled individuals may receive a reduction in property taxes based on income. The maximum benefit is $1,500. Apply with your county assessor by April 15. Property Tax Deferral — Qualifying seniors 65+ who do not qualify for the Circuit Breaker can defer property taxes as a lien on the property, payable upon sale.

To appeal your Idaho property assessment: Deadline: File an appeal with the county Board of Equalization by the fourth Monday in June. Process: Submit written evidence that the assessor's value exceeds market value. Comparable sales from the prior year are most effective. The Board of Equalization meets in June and July. Further appeal: If unsatisfied with the Board of Equalization's decision, appeal to the Idaho Board of Tax Appeals within 63 days.