2026 Property Tax Due Dates
County-specificDecember 20
First Installment / Full Payment
June 20
Second Installment
Lewis County Treasurer
Treasurer
Sandi Herker Berry
Phone
208-937-2341Office Hours
How to Pay
Online
Online via Access Idaho, or by phone (credit card only, not e-check) at 208-937-2341. Fees: e-check $1.00/transaction, credit card 2.5%.
By Mail
Mail check payable to Lewis County Treasurer
In Person
Visit the Treasurer's office — 510 Oak Street, Nezperce ID 83543, Mon-Fri 9am - 5pm (closed for lunch 12:00-1pm)
About Property Taxes 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.
Payment & Assessment
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.
Statewide framework for Idaho. Your county's specific rates and deadlines are shown above.
About Lewis County
Lewis County is a county located in the north central region of the U.S. state of Idaho. As of the 2020 census, the population was 3,533, making it the fourth-least populous county in Idaho. The county seat is Nezperce, and Kamiah is the largest city. Partitioned from Nez Perce County and established in 1911, it was named after the explorer Meriwether Lewis. Most of the county is within the Nez Perce Indian Reservation, though Native Americans comprise less than 6% of the county population. Similar to the opening of lands in Oklahoma, the U.S. government opened the reservation for white settlement in November 1895. The proclamation had been signed less than two weeks earlier by President Cleveland.
Source: Wikipedia — content available under CC BY-SA 4.0
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Due dates shown are for reference only. Contact your county treasurer's office to confirm official deadlines before making payments.