Tax levies are not finalized until late in the month of October. Tax bills are mailed out as early as possible in November. Even if you do not receive your tax bill, as a property owner you are responsible for paying your taxes.

Your tax bill lists taxes for the current calendar year, but may be paid in two equal halves. The first half tax is due on or before December 20 and the second half tax is due on or before June 20 of the following year. Idaho law requires that delinquent taxes accrue a 2% late charge, on the delinquent tax, assessed on December 21 and June 21. Interest at the rate of 1% a month begins on delinquent taxes as of January 1 for either first half or second half tax.

A reminder is not sent for the second half tax payment.

Your tax bill consolidates the levies for all taxing districts in which you reside. The County Treasurer then sends the funds collected to each taxing district, including what is designated for county services.

Assessment notices are sent to inform you of the value of the property and/or improvements. The value listed on the assessment notice will be used in calculation of the tax bill received in November.

Yes. Idaho Code (63-9029) states that failure to receive notices does not invalidate taxes or any collection procedure. Even if you don't receive the notice or they are later than you expected, as the property owner you are responsible for the timely payment of your taxes. It is your responsibility to provide the County Assessor with your correct address. If the address on your tax bill is incorrect, contact the County Assessor as soon as possible at 208-799-3010.

Taxes on personal property and manufactured housing are due and payable on demand. If no demand is made, the taxes may be paid in two equal halves. The first half is due and payable on or before December 20, and the second half is due on or before June 20 of the following year. If the first half is not paid on or before December 20, that half becomes delinquent and the entire tax becomes due and payable including a 2% late fee and interest calculated at 1% a month.

When a delinquency occurs on any manufactured home or personal property the county treasurer must issue a Warrant of Distraint. Warrants of Distraint are not issued against people, they are issued against property. While you will not be arrested, your property or property of equal value, may be "distrained" for payment. These conditions also apply if the second half of the personal property or manufactured home is not paid by June 20.