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Updated 2025 Tax Year

Butte County
Property Tax Guide

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

8 Official Sources
8 min read
Quick Facts
Tax Rate
0.721% to 1.102% (varies by district), county average 0.810%
Exemptions
4+ Available
Section 1

How Property Tax Works

Butte County, Idaho operates under a property tax system that funds essential local services including schools, fire protection, roads, and county operations. Property taxes are levied based on assessed values determined by the Butte County Assessor, with tax rates varying significantly between urban and rural areas within the county. For 2025, the effective tax rates range from 0.721% in rural areas to 1.102% in urban areas, with an overall county average of 0.810%.

The actual tax rate you pay depends on your specific location within Butte County, as different areas are served by various special taxing districts including school districts, fire districts, highway districts, and other municipal services. These special districts add their own levies to the base county rate, creating the variation in total tax rates across different areas of the county. Property owners should verify their specific tax rate and applicable districts with the Butte County Assessor's office.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County Base LevyVariesCore county services, administration
School District LevyVaries by districtLocal school funding, bonds
Highway DistrictVaries by districtRoad maintenance and construction
Fire Protection DistrictVaries by districtFire and emergency services
Cemetery DistrictVaries by districtCemetery maintenance
Total Urban Rate1.102%Combined rate for urban areas (FY 2025)
Total Rural Rate0.721%Combined rate for rural areas (FY 2025)
County Average0.810%Weighted average across all districts

These rates apply to the 2025 levy year and are subject to annual review by each taxing district. Your specific rate depends on which combination of special districts serve your property location. Contact the Butte County Assessor at (208) 527-3021 to determine your exact tax rate and applicable districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Butte 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 Butte County are triggered by changes in property ownership, new construction, or completion of improvements that increase a property's assessed value during the tax year. When these events occur, the County Assessor determines the difference between the old and new assessed values and applies the current tax rate to calculate additional taxes owed.

For example, if you purchase a home in Butte County and the assessed value increases from $250,000 to $300,000 due to the ownership change, you would owe supplemental taxes on the $50,000 difference. Using the rural tax rate of 0.721%, the supplemental tax would be $360.50 ($50,000 × 0.721%). These supplemental taxes are prorated based on the number of months remaining in the tax year when the change occurred and are billed separately from regular property taxes.

Example Calculation

Example 1: $300,000 Home (Rural Area)

  • Market Value: $300,000
  • Assessed Value: $300,000
  • Less: Homestead Exemption: $0 (requires application)
  • Net Taxable Value: $300,000
  • Tax Rate: 0.721%
  • Annual Tax: $2,163
  • Monthly Escrow: $180

Example 2: $600,000 Home (Urban Area)

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Homestead Exemption: $0 (requires application)
  • Net Taxable Value: $600,000
  • Tax Rate: 1.102%
  • Annual Tax: $6,612
  • Monthly Escrow: $551

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

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Homestead Exemption: $0 (requires application)
  • Net Taxable Value: $1,000,000
  • Tax Rate: 1.102%
  • Annual Tax: $11,020
  • Monthly Escrow: $918

Note: Idaho homestead exemptions and other tax credits require annual application and are not automatically applied. Contact the Butte County Assessor for available exemption programs and application deadlines.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Butte County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects 1/12 of your estimated annual property tax bill with each monthly mortgage payment and holds these funds in an escrow account. The lender then pays your property taxes directly to Butte County when taxes become due.

Property taxes in Butte County are typically due between February 1st and June 30th each year, with the final payment deadline of April 30th. Your lender will receive the tax bill and make payment from your escrow account before this deadline. You should receive an annual escrow statement showing the account activity and any adjustments needed for the following year. If your property taxes increase due to reassessment or rate changes, your lender may adjust your monthly escrow payment and may require you to make up any shortage over 12 months.

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 Butte County? A: Property taxes are due between February 1st and June 30th annually, with a final payment deadline of April 30th. Personal property declarations must be returned by March 15th.

Q: What tax credits are available and do I need to apply? A: Idaho offers various tax credits including homestead exemptions for primary residences, senior citizen exemptions, and disabled veteran exemptions. All tax credits require annual application and are not automatically applied. Contact the Butte County Assessor at (208) 527-3021 for specific programs and application deadlines.

Q: How does the homestead exemption work? A: The homestead exemption in Idaho limits assessment increases on your primary residence, not the market value. It caps annual assessment growth and requires filing an application. This is a tax credit that must be applied for annually before the deadline.

Q: When does the county assess properties? A: Butte County assesses all properties annually with assessment notices typically mailed in spring. You have the right to appeal your assessment by contacting the Board of Equalization if you believe your property is overvalued.

Q: What are the penalties for late payment? A: Late payments incur interest and penalty charges. The Butte County Tax Collector has authority to make adjustments to late charges, interest, and fees in certain circumstances.

Q: Can I pay my property taxes online? A: Contact the Butte County Treasurer's office at (208) 527-3021 to inquire about online payment options and accepted payment methods for property taxes.

Q: Why do tax rates vary within Butte County? A: Tax rates vary because different areas are served by different combinations of special districts (school, fire, highway, cemetery) that each levy their own taxes in addition to the base county rate.

Q: How often do tax rates change? A: Tax rates are set annually by each taxing district. The rates shown (1.102% urban, 0.721% rural) apply to the 2025 levy year and may change for subsequent years based on district budget needs and property value changes.

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