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Updated 2025 Tax Year

Oneida County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.663% general rate, varies 0.516%-1.004% by district (rural vs urban)
Exemptions
5+ Available
Section 1

How Property Tax Works

Property taxes in Oneida County, Idaho, are administered by the County Assessor's Office and fund essential local services including schools, roads, emergency services, and county operations. The county uses a market value assessment system where properties are assessed at their fair market value as of January 1st each year. Property taxes are calculated by applying the local tax rate to the assessed value of your property, minus any applicable exemptions or credits.

Oneida County's effective property tax rates for 2025 range from 0.516% for rural properties to 1.004% for urban properties, with a general property tax rate of 0.663%. However, your actual tax rate will vary depending on your specific location within the county, as additional special taxing districts such as school districts, highway districts, fire districts, and other local improvement districts may apply. These special district taxes are added to the base county rate, resulting in different total tax rates throughout various areas of the county.

Section 2

What Makes Up Your Tax Bill

ComponentUrban RateRural RateGeneral RateDescription
Base County Levy1.004%0.516%0.663%Core county services and operations
School DistrictsVariesVariesVariesLocal school district operations and bonds
Highway DistrictsVariesVariesVariesRoad maintenance and construction
Fire DistrictsVariesVariesVariesFire protection and emergency services
Cemetery DistrictsVariesVariesVariesCemetery maintenance (where applicable)
Other Special DistrictsVariesVariesVariesIrrigation, library, parks, and other local services

Rates shown are for Levy Year 2025 (Tax Year 2025). Your total property tax rate is the sum of all applicable district rates for your specific property location. Contact the Oneida County Assessor's Office at (208) 766-4116 for your exact tax rate based on your property's taxing districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Oneida 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 Idaho are typically triggered by changes in property ownership, new construction, or significant improvements made to existing properties during the tax year. When these events occur after the January 1st assessment date but before the end of the fiscal year, a supplemental assessment may be issued to account for the change in property value or ownership.

For example, if you purchase a home in Oneida County in March that was previously assessed at a lower value due to an outdated assessment, or if you complete a major home addition mid-year, the county may issue a supplemental tax bill. The supplemental tax is calculated by determining the difference between the new assessed value and the original assessed value, then applying the applicable tax rate to that difference, prorated for the remaining months in the tax year. If your property's assessed value increases by $50,000 due to improvements and your total tax rate is 0.663%, your annual supplemental tax would be approximately $332, or about $28 per month for the remaining portion of the tax year.

Example Calculation

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

  • Assessed Value: $300,000
  • Homeowner's Exemption Applied: -$125,000 (50% up to $125,000 maximum)
  • Net Taxable Value: $175,000
  • Tax Rate: 0.516% (rural rate plus applicable districts)
  • Annual Property Tax: $903
  • Monthly Escrow Amount: $75

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

  • Assessed Value: $600,000
  • Homeowner's Exemption Applied: -$125,000 (maximum exemption)
  • Net Taxable Value: $475,000
  • Tax Rate: 1.004% (urban rate plus applicable districts)
  • Annual Property Tax: $4,769
  • Monthly Escrow Amount: $397

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

  • Assessed Value: $1,000,000
  • Homeowner's Exemption Applied: -$125,000 (maximum exemption)
  • Net Taxable Value: $875,000
  • Tax Rate: 1.004% (urban rate plus applicable districts)
  • Annual Property Tax: $8,785
  • Monthly Escrow Amount: $732

Note: The Homeowner's Exemption requires annual application and applies only to your primary residence. Additional exemptions may be available for seniors, veterans, or disabled persons, but all require separate applications.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Oneida County require borrowers to establish an escrow account for property taxes, especially when the loan-to-value ratio exceeds 80%. Your lender will estimate your annual property tax liability and divide it by 12 to determine your monthly escrow payment, which is collected along with your mortgage payment. Lenders typically maintain a cushion of 1-2 months in the escrow account to ensure sufficient funds are available when taxes become due.

Property taxes in Oneida County are due December 20th for the full amount, or you can pay in two installments with the first half due December 20th and the second half due June 20th of the following year. Your lender will pay the taxes directly to the county when they become due. Each year, your lender must provide you with an escrow analysis statement showing how your escrow account funds were used and whether any adjustments to your monthly payment are needed based on actual tax bills and account balance.

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 Oneida County for the current fiscal year? A: For Tax Year 2025, property taxes are due December 20, 2025. You can pay the full amount by this date, or pay in two installments: first half due December 20, 2025, and second half due June 20, 2026.

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 assessed value up to a maximum of $125,000, applicable only to your primary residence. You must apply annually with the Oneida County Assessor's Office. Additional exemptions may be available for seniors, veterans, or disabled persons, but each requires a separate application.

Q: Is the homeowner's exemption automatic? A: No, you must apply for the homeowner's exemption each year. Contact the Oneida County Assessor's Office at (208) 766-4116 to obtain the application form and learn about application deadlines.

Q: How often are properties reassessed in Oneida County? A: Idaho law requires annual assessment of all properties as of January 1st each year. However, physical inspections may occur on a rotating cycle unless there are significant changes to the property.

Q: What happens if I pay my property taxes late? A: After December 20th, taxes become delinquent and accrue interest at 1% per month. Additional penalties and fees may apply, and prolonged delinquency can lead to tax deed proceedings.

Q: How can I pay my property taxes online? A: Contact the Oneida County Treasurer's Office at (208) 766-4116 for information about online payment options and accepted payment methods.

Q: Can I appeal my property assessment? A: Yes, if you believe your property is overassessed, you can appeal to the Oneida County Board of Equalization. Appeals must typically be filed by the fourth Monday in June following the assessment notice.

Q: Why do tax rates vary within Oneida County? A: Different areas of the county are served by different combinations of special taxing districts (school districts, fire districts, highway districts, etc.). Your total tax rate is the sum of all applicable district rates for your property's location.

Q: Are there property tax benefits for seniors or veterans? A: Idaho offers various property tax reductions for qualifying seniors, veterans, and disabled persons. These benefits require separate applications and have specific eligibility requirements. Contact the Oneida County Assessor's Office for details and application forms.

Q: What if my property includes agricultural land? A: Agricultural land may qualify for special assessment categories with different tax rates. Rural properties generally have lower base tax rates (0.516%) compared to urban properties (1.004%), but specific agricultural exemptions may also apply with proper application.

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