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Updated 2025 Tax Year

Clearwater County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
1.185% urban areas, 0.810% rural areas (varies by special taxing districts)
Exemptions
4+ Available
Section 1

How Property Tax Works

Clearwater County, Idaho operates under a property tax system that funds essential local services including schools, roads, fire protection, and county operations. Property taxes are the primary revenue source for these services, with tax rates determined annually based on approved budgets from various taxing districts within the county.

The effective property tax rates in Clearwater County for 2025 are 1.185% for urban areas and 0.810% for rural areas, reflecting different service levels and special district assessments. Your actual tax rate depends on your specific location within the county, as various special taxing districts (school districts, fire districts, cemetery districts, etc.) can add additional levies to the base county rate. Properties are assessed at market value with no statewide assessment cap, though eligible homeowners can apply for exemptions that reduce their assessed value.

Section 2

What Makes Up Your Tax Bill

ComponentUrban RateRural RateDescription
Base County Levy0.300%0.300%General county operations and services
School District0.650%0.350%Local school district funding (varies by district)
Fire Protection0.125%0.075%Fire district services (varies by district)
Road/Highway0.085%0.060%Road maintenance and improvements
Other Special Districts0.025%0.025%Cemetery, library, and other local districts
Total Rate1.185%0.810%Combined rate for levy year 2025

Note: These rates apply to the 2025 levy year (taxes due in 2025). Actual rates vary significantly by location within Clearwater County depending on which special taxing districts serve your property. Contact the Clearwater County Assessor for your specific district combination.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Clearwater 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 are additional property tax bills issued when there's a change in property ownership or new construction that increases assessed value during the tax year. In Clearwater County, supplemental taxes are calculated based on the difference between the old and new assessed values, multiplied by your applicable tax rate, and prorated for the remaining months in the tax year.

For example, if you purchase a home in July that was previously assessed at $200,000 but sells for $350,000, a supplemental assessment would be issued for the $150,000 increase in value. With a 1.185% urban tax rate, this would result in approximately $888 in additional taxes ($150,000 × 1.185% ÷ 2 for half-year) due within 30 days of the supplemental bill date.

Example Calculation

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

  • Market Value: $300,000
  • Homeowner's Exemption Applied: -$125,000 (50% of value, max $125,000)
  • Net Taxable Value: $175,000
  • Tax Rate: 1.185%
  • Annual Tax: $2,074
  • Monthly Escrow: $173

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

  • Market Value: $600,000
  • Homeowner's Exemption Applied: -$125,000 (maximum exemption)
  • Net Taxable Value: $475,000
  • Tax Rate: 0.810%
  • Annual Tax: $3,848
  • Monthly Escrow: $321

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

  • Market Value: $1,000,000
  • Homeowner's Exemption Applied: -$125,000 (maximum exemption)
  • Net Taxable Value: $875,000
  • Tax Rate: 1.185%
  • Annual Tax: $10,369
  • Monthly Escrow: $864

Note: Homeowner's exemption requires annual application and is not automatic. Calculations assume standard residential property without additional special assessments.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Clearwater County require property tax escrow accounts to ensure timely tax payments. Lenders collect monthly escrow payments equal to 1/12 of your annual property tax bill plus a cushion for potential increases. Your lender pays the county directly when taxes are due on May 15th (first half) and October 15th (second half).

At least once annually, your lender will provide an escrow analysis comparing collected funds to actual tax payments. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. You can verify your current tax amount and payment status on the Clearwater County website or by contacting the County Treasurer's office. If you pay taxes directly (without escrow), you're responsible for meeting the May and October deadlines to avoid penalties.

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 Clearwater County? A: For fiscal year 2026, the first half payment is due May 15, 2026, and the second half is due October 15, 2026. Payments can be made in full by the May deadline or split between the two due dates.

Q: What homeowner tax credits are available and how do I apply? A: The primary benefit is the Homeowner's Exemption, which exempts 50% of your home's value (up to $125,000) from taxation. This requires an annual application to the County Assessor's office and is not automatic. Applications must be filed by April 15th each year.

Q: How does the Homestead exemption work? A: Idaho's homeowner exemption reduces your assessed value by 50% of your home's value or $125,000, whichever is less. This applies to owner-occupied homes including mobile homes on up to one acre. You must file Form 62-801A with the assessor annually - it's not automatic.

Q: When are properties reassessed? A: Clearwater County reassesses properties annually to reflect current market values. Assessment notices are typically mailed in May, with appeals due within 30 days of the notice date to the County Board of Equalization.

Q: What are the penalties for late payment? A: Late payments incur penalties starting the day after the due date. Interest and penalty rates are set annually by the state, typically around 1-2% per month, and delinquent taxes can result in tax deed proceedings.

Q: Can I pay property taxes online? A: Yes, Clearwater County offers online payment options through their official website. You can pay by bank transfer or credit card, though credit card payments may include processing fees.

Q: Why did my tax bill change from last year? A: Tax bills can change due to: reassessment of your property value, changes in tax rates set by local taxing districts, new special assessments, or changes in exemption eligibility. Contact the assessor's office for specific explanations.

Q: What special district taxes might apply to my property? A: Depending on your location, you may pay additional taxes for school districts, fire protection districts, highway districts, cemetery districts, or library districts. Your tax statement will itemize all applicable district taxes.

Q: How do I appeal my property assessment? A: File an appeal with the Clearwater County Board of Equalization within 30 days of receiving your assessment notice. Appeals must be in writing and include evidence supporting your claimed value, such as comparable sales or property condition issues.

Q: Do I need to reapply for the homeowner's exemption every year? A: Yes, the homeowner's exemption requires annual application by April 15th. The exemption is not automatically renewed, and failing to reapply will result in loss of the exemption for that tax year.

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