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Updated 2025 Tax Year

Bear Lake County
Property Tax Guide

Everything you need to know about property taxes in Bear Lake County, ID. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
0.296% rural properties, 0.485% urban properties (varies by special taxing districts)
Exemptions
5+ Available
Section 1

How Property Tax Works

Bear Lake County, Idaho operates on a property tax system that funds essential local services including schools, law enforcement, fire protection, and infrastructure maintenance. Property taxes are assessed based on market value as determined by the county assessor, with different tax rates applying to urban and rural properties within the county.

For the current tax year, Bear Lake County has relatively low property tax rates compared to other Idaho counties, with urban properties taxed at 0.485% and rural properties at 0.296% of assessed value. However, your actual tax rate will vary depending on your specific location within the county due to special taxing districts such as school districts, fire districts, library districts, and other local improvement districts that may apply additional levies to properties within their boundaries.

The property tax system in Bear Lake County follows Idaho state guidelines, with assessments based on market value and various tax credits available to qualifying property owners. It's important to note that most tax credits require annual application and are not automatically applied to your tax bill.

Section 2

What Makes Up Your Tax Bill

ComponentUrban RateRural RateDescription
Base County Levy0.485%0.296%Core county services, administration
School District LevyVariesVariesLocal school district operations and bonds
Fire District LevyVariesVariesFire protection services (if applicable)
Library District LevyVariesVariesPublic library services (if applicable)
Special Assessment DistrictsVariesVariesLocal improvements, utilities

Rates shown are for levy year 2025 and apply to assessed market value. Your actual total tax rate depends on which special taxing districts serve your property location. Contact the Bear Lake County Assessor's Office at (208) 945-2212 for your specific district combination and total rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Bear Lake County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Bear Lake County are triggered by changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. When these events occur after the annual assessment date but before the end of the fiscal year, a supplemental tax bill is issued to collect the additional tax owed on the increased value.

The supplemental tax is calculated by taking the difference between the new assessed value and the original assessed value, multiplying by the applicable tax rate, and prorating for the remaining months in the tax year. For example, if you complete a $50,000 home addition in September and your total tax rate is 0.485%, you would owe approximately $121 in supplemental taxes ($50,000 × 0.485% × 6 months/12 months).

Supplemental tax bills are typically mailed within 30-60 days of the assessor receiving notice of the change, with payment due within 30 days of the bill date. These taxes are separate from your regular annual property tax bill and must be paid directly to the county treasurer.

Example Calculation

Example 1: $300,000 Home (Urban)

  • Assessed Value: $300,000
  • Homeowner's Tax Credit Applied: -$125,000 (50% up to max, requires application)
  • Net Taxable Value: $175,000
  • Tax Rate: 0.485%
  • Annual Tax: $849
  • Monthly (if escrowed): $71

Example 2: $600,000 Home (Rural)

  • Assessed Value: $600,000
  • Homeowner's Tax Credit Applied: -$125,000 (maximum credit, requires application)
  • Net Taxable Value: $475,000
  • Tax Rate: 0.296%
  • Annual Tax: $1,406
  • Monthly (if escrowed): $117

Example 3: $1,000,000 Home (Urban)

  • Assessed Value: $1,000,000
  • Homeowner's Tax Credit Applied: -$125,000 (maximum credit, requires application)
  • Net Taxable Value: $875,000
  • Tax Rate: 0.485%
  • Annual Tax: $4,244
  • Monthly (if escrowed): $354

Note: Homeowner's tax credit requires annual application and has income limitations. Actual rates may vary based on your property's specific taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Bear Lake County require property tax escrow accounts for loans with less than 20% down payment. Your lender collects monthly tax payments along with your mortgage payment and holds these funds in an escrow account to pay your annual property tax bill when due.

Bear Lake County property taxes are due in two installments: the first payment is typically due on the first Monday in June, and the second installment is due by December 1st. Your lender will receive tax bills directly from the county treasurer and make payments from your escrow account. Each year, your lender must provide an escrow analysis showing the projected tax amounts and any adjustments to your monthly escrow payment.

If you don't have an escrow account, you're responsible for making payments directly to the Bear Lake County Treasurer. You can verify your tax payments and escrow account activity through your lender's online portal or by contacting the county treasurer's office at (208) 945-2221 to confirm payments have been received.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Bear Lake County? A: For fiscal year 2025, property taxes are due in two installments: first payment due the first Monday in June, and second payment due by December 1st. Personal property declarations must be returned to the county assessor by March 15th.

Q: What tax credits are available and do I need to apply? A: The primary tax credit is the homeowner's credit, which exempts 50% of your home's value up to a maximum of $125,000. This credit REQUIRES annual application and is NOT automatic. Contact the assessor's office for application forms and deadlines.

Q: How does the homestead credit work? A: Idaho's homestead credit limits assessment increases to protect long-term homeowners from rapid value appreciation. You must file annually with the county assessor, and it caps how much your assessed value can increase year-over-year, typically around 10%.

Q: When does the county assess property values? A: Bear Lake County conducts property assessments annually with an assessment date of January 1st. Assessment notices are typically mailed in April, with a 30-day appeal period following receipt of your notice.

Q: What are the penalties for late payment? A: Late payments incur interest and penalties. First installment penalties begin after June, and second installment penalties begin after December 1st. Contact the treasurer's office for specific penalty rates.

Q: Can I pay my property taxes online? A: Yes, Bear Lake County offers online payment options through their website. Contact the treasurer's office at (208) 945-2221 for online payment portal information and accepted payment methods.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary based on special taxing districts that serve your property, such as school districts, fire districts, and library districts. Two properties in different parts of the county may have different combinations of these districts.

Q: How do I appeal my property assessment? A: You have 30 days from receiving your assessment notice to file an appeal with the county board of equalization. Contact the assessor's office at (208) 945-2212 for appeal forms and procedures.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
2025 average property tax ratestax.idaho.gov
02
State
TAX STATEMENT 2025web1.washingtoncountymn.gov
03
Tax Doc
Market Values and Property Taxes for 2025tax.idaho.gov
04
Search Category: Property Appraisaltax.idaho.gov
05
County
Bear Lake County FSA News - Farm Service Agencyfsa.usda.gov
06
County
Welcome to The Property Appraiser's Office for Lake County ...minneola.us
07
State
Homeowner's Exemption - Idaho State Tax Commissiontax.idaho.gov
08
Public Act 0895 102ND GENERAL ASSEMBLYilga.gov
09
State
Property Tax Reduction - Idaho State Tax Commissiontax.idaho.gov
10
Tax Doc
2021 MARKET VALUES AND PROPERTY TAXEStax.idaho.gov
All sources verified as of 2025 Tax Year

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