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Updated 2025 Tax Year

Lewis County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.642% effective rate for rural properties (varies by taxing districts within county)
Exemptions
5+ Available
Section 1

How Property Tax Works

Lewis County, Idaho operates on a property tax system that funds essential local services including schools, roads, emergency services, and county operations. Property taxes are the primary revenue source for these public services, with tax bills reflecting contributions to multiple taxing districts within your specific location.

The effective property tax rate in Lewis County for 2025 is approximately 0.642% for rural properties, though actual rates vary significantly depending on your property's location within the county due to different combinations of special taxing districts such as school districts, highway districts, and other local service areas. Property owners should note that Idaho assesses property at market value without a statewide assessment cap, and various tax credits are available to qualifying property owners who submit proper applications.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General~0.200%Basic county services, administration, roads
School District~0.300%Local school operations (varies by district)
Highway District~0.080%Road maintenance and construction
Emergency Services~0.040%Fire protection, ambulance services
Other Districts~0.022%Cemetery, mosquito abatement, etc.
Total Rural Rate0.642%FY 2025-2026 composite rate

Note: Rates shown are estimates for rural Lewis County properties. Your actual tax rate depends on the specific combination of taxing districts serving your property location. City properties may have additional municipal taxes. Contact the Lewis County Assessor for your exact district combination and current rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lewis 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 Lewis County are triggered when property ownership changes or new construction is completed after the annual assessment date (typically January 1st). These taxes capture the difference between the property's previous assessed value and its new assessed value for the remaining portion of the tax year.

For example, if you purchase a home in April that was previously assessed at $200,000 but now has a market value of $350,000, you would owe supplemental taxes on the $150,000 difference for the remaining 9 months of the tax year. The calculation would be: ($150,000 × 0.642% × 9/12 months) = $722 in supplemental taxes, which would be billed separately from regular property tax statements.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homeowner's Credit Applied: -$62,500 (50% of $125,000 max)
  • Net Taxable Value: $237,500
  • Annual Tax: $237,500 × 0.642% = $1,525
  • Monthly Escrow: $127

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homeowner's Credit Applied: -$125,000 (maximum credit)
  • Net Taxable Value: $475,000
  • Annual Tax: $475,000 × 0.642% = $3,050
  • Monthly Escrow: $254

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homeowner's Credit Applied: -$125,000 (maximum credit)
  • Net Taxable Value: $875,000
  • Annual Tax: $875,000 × 0.642% = $5,618
  • Monthly Escrow: $468

Note: Homeowner's Credit requires annual application and applies only to primary residences. Credits shown assume qualification and proper application filing.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lewis County require property tax escrow accounts, collecting monthly payments throughout the year to cover your annual tax bill. Lenders typically collect 1/12th of your estimated annual property taxes each month, plus a cushion amount to ensure sufficient funds are available when taxes are due.

Property tax statements are tentatively scheduled to be mailed on February 14th, 2025, allowing lenders to verify the actual tax amounts against their escrow calculations. If your actual taxes differ significantly from the escrow projections, your lender will adjust your monthly payment accordingly and may provide a refund or require additional payment to balance the account. Property owners should review their annual escrow analysis statements and contact their lender if they have questions about escrow calculations or payment adjustments.

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 Lewis County? A: For FY 2025-2026, property taxes may be paid in full by December 20th, 2025, or in two installments: first half due December 20th, 2025, and second half due June 20th, 2026.

Q: What tax credits are available and do I need to apply? A: The primary credit is the Homeowner's Credit, which provides an exemption equal to the lesser of $125,000 or 50% of your home's assessed value (up to one acre). This credit REQUIRES APPLICATION and is not automatic - contact the Lewis County Assessor's office to apply.

Q: How does the Homeowner's Credit work? A: This credit reduces your property's taxable assessed value, not the market value. It applies only to your primary residence and must be renewed through application. The credit helps limit your tax burden but doesn't cap assessment increases year-over-year.

Q: When are properties assessed and how can I appeal? A: Properties are typically assessed as of January 1st each year. If you disagree with your assessment, you can appeal to the Lewis County Board of Equalization. Contact the Assessor's office for current appeal deadlines and procedures.

Q: What are the penalties for late payment? A: Late payments incur penalties and interest charges. Contact the Lewis County Treasurer's office for current penalty rates and payment options if you've missed the deadline.

Q: Can I pay property taxes online? A: Contact the Lewis County Treasurer's office at (208) 937-2561 for available online payment options and accepted payment methods.

Q: Why do tax rates vary within Lewis County? A: Different areas of the county are served by different combinations of special taxing districts (school districts, highway districts, fire districts, etc.), resulting in varying total tax rates depending on your property's location.

Q: What triggers a supplemental tax bill? A: Supplemental taxes are issued when property changes ownership, new construction is completed, or significant improvements are made after the January 1st assessment date, requiring additional taxes for the remainder of the tax year.

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