Q: When are property taxes due in Boise County for the current tax year?
A: Property taxes are due December 20th annually. If no demand is made, full payment is due by this date. You may also pay in two installments - first half by December 20th and second half by June 20th of the following year.
Q: What homeowner tax credits are available and do they require application?
A: The Homeowner's Exemption (Idaho Code 63-602G) provides up to $125,000 reduction in assessed value for primary residences. This exemption REQUIRES annual application and the property must serve as your primary residence.
Q: How does the Homeowner's Exemption work?
A: The exemption reduces your property's taxable assessed value by up to $125,000, not the market value. It must be applied for annually and only applies to your primary residence where you live as of January 1st.
Q: When are properties assessed and how can I appeal?
A: Properties are assessed annually as of January 1st. Assessment notices are typically mailed in April. You have until the fourth Monday in June to file an appeal with the Boise County Board of Equalization if you disagree with your assessment.
Q: What are the penalties for late payment?
A: If taxes aren't paid by December 20th or the second half isn't paid by June 20th, penalties and interest accrue. The county begins the tax deed process in August for delinquent taxes, with final notice that payment must be made by January 31st of the following year.
Q: Can I pay my property taxes online?
A: Contact the Boise County Treasurer's office directly for current online payment options and procedures, as systems may vary.
Q: Why do property tax rates vary within Boise County?
A: Tax rates depend on which special taxing districts serve your property, including school districts, fire districts, highway districts, and cemetery districts. Each district sets its own levy rate based on local needs and budgets.
Q: What triggers supplemental tax assessments?
A: Supplemental taxes are triggered by change of ownership, completion of new construction, or significant property improvements that occur after the January 1st assessment date but during the current tax year.
