Q: When are property taxes due in Lincoln County?
A: Real estate property taxes are due by September 1st annually. Personal property taxes are due by December 31st. For fiscal year 2025-2026, first half payments become delinquent May 1st, and second half payments become delinquent September 1st.
Q: What tax credits are available and do they require applications?
A: The primary credit is the Homeowner's Exemption, which requires annual application through the Lincoln County Assessor's office. This is not automatic and must be applied for each year you wish to receive the benefit.
Q: How does the Homestead exemption work?
A: Idaho's homeowner's exemption reduces your taxable assessed value rather than capping assessment increases. You must apply annually with the County Assessor and provide proof of residency and ownership. This exemption requires application and is not automatically applied.
Q: When does Lincoln County assess properties?
A: Properties are assessed annually as of January 1st at market value. Assessment notices are typically mailed in spring, with appeal deadlines usually in June. Contact the Assessor's office for specific dates.
Q: What are the penalties for late payment?
A: Late payments incur penalties and interest charges. After the September 1st deadline for real estate taxes, penalties begin accruing. Contact the County Treasurer for specific penalty rates and collection procedures.
Q: Can I pay property taxes online?
A: Check with the Lincoln County Treasurer's office for current online payment options and accepted payment methods. Many Idaho counties offer online payment systems for property taxes.
Q: Why do tax rates vary within Lincoln County?
A: Your total tax rate depends on which special taxing districts serve your property location, including school districts, fire districts, highway districts, and other local service areas. Each district sets its own levy rate.
Q: How do I appeal my property assessment?
A: File an appeal with the Lincoln County Board of Equalization within the specified deadline (typically in June). You must provide evidence supporting your claim that the assessed value exceeds market value.
Q: What happens if I don't apply for available tax credits?
A: Tax credits like the homeowner's exemption are not automatic. If you don't apply by the deadline, you'll pay the full tax amount. You cannot retroactively apply for credits from previous years.
Q: Do I need to reapply for tax credits each year?
A: Yes, most tax credits including the homeowner's exemption require annual application. Contact the Lincoln County Assessor's office for specific application deadlines and requirements.
