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Updated 2025 Tax Year

Clark County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.562% average county rate, varies 0.528%-0.734% by district location
1st Due
Dec 20
2nd Due
Jun 20
Exemptions
5+ Available
Section 1

How Property Tax Works

Clark County, Idaho operates under a property tax system that funds essential local services including schools, roads, emergency services, and county operations. Property taxes in Clark County are calculated based on the assessed value of your property multiplied by the applicable tax rate for your specific location. The county is located in southeastern Idaho and serves the communities of Dubois and surrounding rural areas.

Property tax rates in Clark County vary significantly based on whether your property is located in an urban or rural area, as well as which special taxing districts serve your property. For the 2025 tax year, effective rates range from approximately 0.528% for rural properties to 0.734% for urban properties, with an overall county rate of 0.562%. These rates are applied to the assessed value of your property, which is determined by the Clark County Assessor's office. Actual tax bills will vary based on your property's location within specific school districts, highway districts, fire districts, and other local taxing entities that provide services to your area.

Section 2

What Makes Up Your Tax Bill

ComponentUrban RateRural RateDescription
County GeneralVariesVariesBasic county services, administration
School DistrictVariesVariesLocal school operations and bonds
Highway DistrictVariesVariesRoad maintenance and construction
Fire DistrictVariesVariesFire protection and emergency services
Cemetery DistrictVariesVariesCemetery maintenance (where applicable)
Total Effective Rate0.734%0.528%Combined rate for levy year 2025

Note: These rates apply to levy year 2025 and are subject to change annually. Your specific tax rate depends on which special taxing districts serve your property location. Properties within city limits typically have higher rates due to additional municipal services, while rural properties may have different combinations of special districts. Contact the Clark County Assessor at 208-374-5404 for your property's specific district assignments.

Section 3

When Are Property Taxes Due?

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

First Installment
Dec 20
Delinquent after Dec 10
Second Installment
Jun 20
Delinquent after Apr 10
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 Clark County are additional property tax assessments that occur when there are changes to property ownership, value, or use during the tax year. Common triggers include the purchase or sale of property, completion of new construction, major improvements that increase assessed value, or changes in property use classification. These supplemental assessments ensure that property taxes are properly allocated based on current ownership and property conditions.

When a supplemental tax is triggered, the Clark County Assessor's office calculates the difference between the previous assessment and the new assessment, then applies the appropriate tax rate to determine the additional tax owed. For example, if you purchase a home mid-year that was previously assessed at a lower value, or if you complete a home addition, you may receive a supplemental tax bill for the increased assessed value prorated for the remainder of the tax year. Supplemental tax bills are mailed separately from regular annual tax bills and have their own payment due dates, typically 30 days from the bill date.

Example Calculation

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

  • Market Value: $300,000
  • Assessed Value: $300,000 (100% of market value)
  • Less: Homestead Exemption (if qualified): $0 (requires application)
  • Net Taxable Value: $300,000
  • Tax Rate: 0.528%
  • Annual Tax: $1,584
  • Monthly (if escrowed): $132

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

  • Market Value: $600,000
  • Assessed Value: $600,000 (100% of market value)
  • Less: Homestead Exemption (if qualified): $0 (requires application)
  • Net Taxable Value: $600,000
  • Tax Rate: 0.734%
  • Annual Tax: $4,404
  • Monthly (if escrowed): $367

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

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000 (100% of market value)
  • Less: Homestead Exemption (if qualified): $0 (requires application)
  • Net Taxable Value: $1,000,000
  • Tax Rate: 0.734%
  • Annual Tax: $7,340
  • Monthly (if escrowed): $612

Note: Tax credits such as the Homestead Exemption require annual application and are not automatically applied. Contact the Clark County Assessor's office for application requirements and deadlines.

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Section 5

Escrow & Property Taxes

If you have a mortgage, your lender will likely require you to maintain an escrow account for property taxes. Your mortgage company collects monthly payments equal to your estimated annual property tax divided by 12, holds these funds in escrow, and pays your property tax bills directly to Clark County when they become due. Lenders typically collect slightly more than the estimated amount to ensure sufficient funds are available and to comply with federal escrow regulations.

The Clark County Treasurer's office mails property tax bills only once per fiscal year to the property owner of record. If your property taxes are paid through escrow, your mortgage company should receive and pay these bills automatically. However, if you purchase property during the tax year or if your mortgage company is no longer responsible for tax payments, you must contact the Treasurer's office at the number provided to request a bill. It's important to verify that your escrow payments are current and that your mortgage company has the correct mailing address for tax bills.

Property owners should review their annual escrow analysis statement from their lender to ensure adequate funds are being collected. If property values or tax rates increase significantly, you may need to increase your monthly escrow payment or pay a shortage amount. You can verify that your taxes have been paid by contacting the Clark County Treasurer's office or checking online payment records where available.

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 Clark County, Idaho? A: Property tax due dates vary by fiscal year. Contact the Clark County Treasurer's office for current year due dates and payment schedules, as Idaho allows counties to set their own payment schedules.

Q: What tax credits are available and do I need to apply? A: The primary tax credit available is the Homestead Exemption for residents 65 years or older or those who are permanently and totally disabled. This credit requires annual application and is not automatically applied. Contact the Assessor's office at 208-374-5404 for application requirements and deadlines.

Q: How does the Homestead Exemption work? A: The Homestead Exemption provides property tax relief for qualifying senior citizens and disabled residents. You must apply annually with the Clark County Assessor's office. This is a tax credit that reduces your tax bill, not an exemption that reduces assessed value.

Q: How often are properties reassessed? A: Idaho law requires properties to be assessed annually at market value. The Clark County Assessor's office reviews property values each year, and assessment notices are typically mailed in the spring.

Q: How do I appeal my property assessment? A: If you disagree with your property assessment, you can file an appeal with the Clark County Board of Equalization. Appeals must be filed by a specific deadline, typically within 30 days of receiving your assessment notice. Contact the Assessor's office for appeal forms and procedures.

Q: What happens if I pay my taxes late? A: Late property tax payments are subject to penalties and interest charges. Properties with unpaid taxes may eventually be subject to tax deed proceedings. Contact the Treasurer's office immediately if you cannot make payments by the due date.

Q: Can I pay my property taxes online? A: Check with the Clark County Treasurer's office for available online payment options. Many Idaho counties offer online payment systems that accept electronic checks or credit/debit cards, though service fees may apply for card payments.

Q: Why do properties in different areas of the county have different tax rates? A: Tax rates vary based on the special taxing districts that serve each property, such as school districts, fire districts, highway districts, and cemetery districts. Urban properties typically have higher rates due to additional services, while rural properties may be served by different combinations of districts.

Q: What should I do if I don't receive a tax bill? A: Property owners are responsible for paying taxes even if they don't receive a bill. If you haven't received your tax bill or if you've recently purchased property, contact the Clark County Treasurer's office to request a bill or verify the correct mailing address.

Q: How are property taxes calculated on new construction? A: New construction is assessed at its current market value and added to the tax rolls. You may receive a supplemental tax bill for the portion of the tax year after construction is completed. The assessment is prorated based on when the improvement was substantially completed.

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