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Updated 2025 Tax Year

Blaine County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.248%-0.325% (varies by district), well below Idaho's ~1% base rate
Exemptions
5+ Available
Section 1

How Property Tax Works

Blaine County, Idaho operates on an annual property tax system that funds essential local services including schools, fire protection, libraries, and county operations. The county's effective property tax rates for 2025 range from 0.248% for rural properties to 0.325% for urban properties, with a general property tax rate of 0.299%. These rates are significantly lower than Idaho's estimated base rate of around 1%, making Blaine County one of the more tax-friendly counties in the state.

Property taxes in Blaine County are calculated based on market value assessments, with various tax credits available to qualifying property owners. However, it's important to note that actual tax rates vary significantly by location within the county due to special taxing districts such as school districts, fire districts, highway districts, and other local improvement districts. Property owners should verify their specific tax rate based on their exact location and the special districts that serve their property.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Urban Properties0.325%Properties located within incorporated city limits for FY 2025
Rural Properties0.248%Properties located in unincorporated areas for FY 2025
General Property Tax0.299%Standard rate applied to most residential properties for FY 2025
School District LeviesVariesAdditional assessments based on local school district needs
Fire District LeviesVariesFire protection services, varies by district coverage area
Highway District LeviesVariesRoad maintenance and improvement districts
Special AssessmentsVariesLibrary districts, cemetery districts, and local improvement districts

Note: These are the base rates for FY 2025. Your actual tax rate will depend on the specific combination of special taxing districts that serve your property location. Contact the Blaine County Assessor's office to determine your exact rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Blaine 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 Blaine County are additional property tax bills issued when there are significant changes to a property during the tax year. Common triggers include change of ownership, completion of new construction, additions or improvements to existing structures, or corrections to the original assessment. These taxes are calculated based on the difference between the old and new assessed values, prorated for the portion of the tax year remaining after the change occurred.

For example, if you purchase a home in March that was previously assessed at $400,000 but now has a market value of $500,000, you would receive a supplemental tax bill for the additional $100,000 in assessed value, calculated from March through the end of the tax year. The supplemental tax would be approximately $299 (using the 0.299% rate) prorated for the remaining 9.5 months of the tax year, resulting in a supplemental bill of about $237.

Example Calculation

Example 1: $300,000 Home (Rural)

  • Market Value: $300,000
  • Assessed Value: $300,000
  • Less: Homeowner's Exemption (if qualified): -$125,740
  • Net Taxable Value: $174,260
  • Tax Rate: 0.248%
  • Annual Tax: $432
  • Monthly Escrow: $36

Example 2: $600,000 Home (Urban)

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Homeowner's Exemption (if qualified): -$125,740
  • Net Taxable Value: $474,260
  • Tax Rate: 0.325%
  • Annual Tax: $1,541
  • Monthly Escrow: $128

Example 3: $1,000,000 Home (General Rate)

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Homeowner's Exemption (if qualified): -$125,740
  • Net Taxable Value: $874,260
  • Tax Rate: 0.299%
  • Annual Tax: $2,614
  • Monthly Escrow: $218

Note: Homeowner's exemption amounts are estimates and require annual application. Actual rates may vary based on specific special district combinations.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Blaine County require property tax escrow accounts for borrowers with less than 20% down payment. Your lender collects 1/12 of your estimated annual property tax bill each month along with your mortgage payment. The lender typically maintains a cushion of 2-6 months of tax payments in the account to ensure sufficient funds are available when taxes are due.

Property taxes in Blaine County are paid in two installments: the first half is due December 22nd, and the second half is due June 20th for the 2025 tax year. Your lender will make these payments directly to the Blaine County Treasurer on your behalf. You should receive an annual escrow analysis from your lender showing the account activity and any adjustments needed for the coming year. Property owners are encouraged to verify that payments have been made correctly by checking the WebTax system on the county's website.

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 Blaine County for 2025? A: Property taxes for 2025 are due December 22nd for the full amount, or you can pay in two installments with the first half due December 22nd and the second half due June 20th.

Q: What tax credits are available and do I need to apply? A: The primary tax credit available is the Homeowner's Exemption under Idaho Code 63-602G, which can reduce your taxable assessed value by up to $125,740. This credit requires annual application and is NOT automatic. You must apply through the Blaine County Assessor's office.

Q: How does the Homestead credit work? A: Idaho's Homestead exemption (Homeowner's Exemption) reduces your assessed value rather than capping assessment increases. To qualify, the property must serve as your primary dwelling, and you must file an application with supporting documentation.

Q: When are properties reassessed? A: Blaine County conducts annual assessments with notices typically mailed in April. Property owners have until the fourth Monday in June to appeal their assessment to the Board of Equalization.

Q: What are the penalties for late payment? A: Late payments incur penalties and interest charges. Contact the Blaine County Treasurer at 406-357-3280 for specific penalty rates and calculations.

Q: Can I pay my taxes online? A: Yes, Blaine County offers WebPay for online tax payments. You can also review your tax information through the WebTax system on the county website.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary based on the special taxing districts that serve your property, including school districts, fire districts, highway districts, and other local service districts. Even properties on the same street may have different rates.

Q: What if I disagree with my assessment? A: You can appeal your assessment by filing a petition with the Blaine County Board of Equalization by the fourth Monday in June. Contact the Assessor's office for appeal forms and procedures.

Q: Do I need to reapply for the Homeowner's Exemption each year? A: Typically, once approved, the exemption continues automatically as long as you remain eligible. However, you should verify with the Assessor's office and notify them of any changes that might affect your eligibility.

Q: Where can I get help with property tax questions? A: Contact the Blaine County Assessor's office for assessment and exemption questions, or the Blaine County Treasurer at 406-357-3280 for payment and collection issues.

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