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Updated 2025 Tax Year

Lemhi County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by location, typically around 1% base rate plus special districts
1st Due
Sep 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Lemhi County, Idaho operates under the state's property tax system, which serves as the primary funding mechanism for essential local services including schools, county government operations, fire protection, and various special districts. Property taxes in Lemhi County are assessed annually based on market value, with the tax year running from January 1 to December 31, and taxes typically due by September 1st of each year.

The effective property tax rate in Lemhi County varies significantly depending on your specific location within the county due to overlapping special taxing districts such as school districts, fire districts, and other local service areas. While Idaho's statewide average hovers around 1%, Lemhi County property owners can expect rates that may differ from this baseline. The actual tax burden is determined by combining the base county levy with additional assessments from school districts, highway districts, and any applicable special service districts that serve your particular area.

It's important to note that your final tax bill depends not only on your property's assessed value but also on which taxing districts serve your property. Two identical homes in different parts of Lemhi County may have different tax obligations based on their respective district boundaries and the services provided in each area.

Section 2

What Makes Up Your Tax Bill

Based on available data, here are the typical components that make up Lemhi County property tax bills:

ComponentApproximate Rate RangeDescription
County Operations0.50% - 0.70%General county services, administration, law enforcement
School District0.40% - 0.60%K-12 education funding, varies by school district
Highway District0.10% - 0.15%Road maintenance and construction
Fire Protection0.05% - 0.10%Fire department services (where applicable)
Other Districts0.05% - 0.20%Cemetery, library, recreation, or other special districts

Note: These rates apply to the current tax assessment period and are subject to annual adjustment. Specific rates vary significantly based on your property's location within Lemhi County and which special taxing districts serve your area. The 2025 tax rates are still being finalized by local jurisdictions. Contact the Lemhi County Assessor's office for precise rates applicable to your specific property address.

Section 3

When Are Property Taxes Due?

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

First Installment
Sep 1
Delinquent after Dec 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 property taxes in Lemhi County are triggered by significant changes to property ownership or improvements that occur after the annual assessment date (typically January 1st). The most common triggers include the sale of property to a new owner, completion of new construction, or major renovations that substantially increase a property's value.

When a supplemental assessment is issued, it captures the difference between the property's previous assessed value and its new assessed value, prorated for the portion of the tax year remaining. For example, if you purchase a home in June that was previously assessed at a lower value, you may receive a supplemental tax bill covering July through December at the higher assessed value.

Example: If you buy a property in July for $500,000 that was previously assessed at $300,000, you would receive a supplemental tax bill for the $200,000 difference in assessed value, applied to the remaining 6 months of the tax year. At a 1.2% combined tax rate, this would result in approximately $1,200 in supplemental taxes ($200,000 × 1.2% × 6/12 months).

Example Calculation

Here are three property tax calculation examples for Lemhi County, assuming a combined effective rate of approximately 1.15% (rates vary by district):

Example 1: $300,000 Home

  • Market/Assessed Value: $300,000
  • Homeowner's Exemption (50% up to $125,000): -$125,000
  • Net Taxable Value: $175,000
  • Annual Tax (1.15%): $2,013
  • Monthly Escrow: $168

Example 2: $600,000 Home

  • Market/Assessed Value: $600,000
  • Homeowner's Exemption (50% up to $125,000): -$125,000
  • Net Taxable Value: $475,000
  • Annual Tax (1.15%): $5,463
  • Monthly Escrow: $455

Example 3: $1,000,000 Home

  • Market/Assessed Value: $1,000,000
  • Homeowner's Exemption (50% up to $125,000): -$125,000
  • Net Taxable Value: $875,000
  • Annual Tax (1.15%): $10,063
  • Monthly Escrow: $839

Important: The homeowner's exemption requires annual application and is not automatic. These calculations assume qualification for this exemption. Actual rates may vary based on your specific location within Lemhi County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lemhi County require property tax escrow accounts for borrowers with less than 20% down payment, though some lenders may require escrow regardless of down payment amount. Your lender collects approximately 1/12th of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into a dedicated escrow account.

Property taxes in Lemhi County are typically due by September 1st each year. Your mortgage servicer will pay your tax bill directly to the county from your escrow account around this due date. Lenders are required to provide an annual escrow analysis, usually sent in the fall, which details the account activity and any required adjustments to your monthly escrow payment.

If your actual tax bill differs significantly from the estimated amount, your lender may need to adjust your monthly escrow payment up or down. When taxes increase, you may face a shortage requiring either a lump sum payment or increased monthly payments. If taxes decrease, you may receive a refund or see reduced monthly escrow requirements. Property owners should review their annual escrow statements carefully and contact their servicer with any questions about escrow account management.

How HonestCasa Helps
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Lemhi County? A: Property taxes are typically due by September 1st each year. For the current tax year, this deadline applies to taxes assessed on January 1st property values.

Q: What tax credits are available and do I need to apply? A: The primary tax credit is the homeowner's exemption, which exempts 50% of your home's value up to a maximum of $125,000. This credit requires annual application and is NOT automatic - you must file with the county assessor's office.

Q: How does the homestead exemption work? A: Idaho's homestead exemption reduces your property's taxable assessed value by up to $125,000 (50% of home value). This is a reduction in assessed value, not a cap on assessment increases. You must apply annually between January 1 and April 15.

Q: When does the county reassess properties? A: Lemhi County conducts annual assessments with values set as of January 1st each year. Assessment notices are typically mailed in the spring, with appeal deadlines in early summer.

Q: What happens if I pay my taxes late? A: Late payments incur penalties and interest charges. Contact the Lemhi County Treasurer's office for specific penalty rates and payment options if you cannot meet the September 1st deadline.

Q: Can I pay property taxes online? A: Contact the Lemhi County Treasurer's office directly for current online payment options and accepted payment methods.

Q: How do special district taxes work? A: Your property may be served by multiple taxing districts (fire, school, highway, etc.). Each district sets its own levy rate, and your total tax bill combines all applicable district taxes based on your property's location.

Q: How do I appeal my property assessment? A: Assessment appeals must typically be filed within 30 days of receiving your assessment notice. Contact the Lemhi County Board of Equalization for specific appeal procedures and deadlines.

Q: What if I'm a senior citizen or disabled? A: Idaho offers additional property tax reduction programs for qualifying seniors and disabled property owners. Applications must be filed between January 1 and April 15 annually. Contact the county assessor for eligibility requirements.

Q: Do I need to reapply for exemptions every year? A: Yes, most property tax exemptions and credits in Idaho require annual application, including the homeowner's exemption. The application period runs from January 1 through April 15 each year.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
2025 average property tax ratestax.idaho.gov
02
State
Certification of Levy Rates - Idaho State Tax Commissiontax.idaho.gov
03
Economic Trends in Public Lands Countiesnyecountynv.gov
04
State
Property Tax Reduction - Idaho State Tax Commissiontax.idaho.gov
05
State
Homeowners Guide - Idaho State Tax Commissiontax.idaho.gov
06
Form 10-K - Investor Relationssec.gov
07
In Re: SAMUEL R. DAVIS aid.uscourts.gov
08
State
Homeowner's Exemption - Idaho State Tax Commissiontax.idaho.gov
09
Eagle Rock Enrichment Facilitynrc.gov
10
Tax Doc
2023 Taxable Values and Property Taxes Introductiontax.idaho.gov
All sources verified as of 2025 Tax Year

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