HonestCasa logoHonestCasa
All Tax Guides
Updated 2025 Tax Year

Owyhee County
Property Tax Guide

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

10 Official Sources
8 min read
Calculate Your True CostMortgage Calculator
Quick Facts
Tax Rate
0.584% average (0.714% urban areas, 0.550% rural areas) - varies by special taxing districts
1st Due
Dec 20
2nd Due
Jun 20
Exemptions
5+ Available
Section 1

How Property Tax Works

Owyhee County, Idaho operates under the state's property tax system to fund essential local services including schools, fire protection, road maintenance, and county operations. As Idaho's second largest county by area, Owyhee County encompasses both urban and rural properties with varying tax obligations based on location and applicable special taxing districts.

The county's effective property tax rate for 2025 is approximately 0.584%, though this varies significantly by location within the county. Urban areas face a rate of 0.714% while rural properties are taxed at 0.550%. Your actual tax rate depends on which special taxing districts serve your property, such as school districts, highway districts, fire districts, and cemetery districts. Property taxes are assessed annually based on market value as determined by the county assessor, with various tax credits available to qualifying property owners who submit applications.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County General LevyVariesBasic county services and operations
School District LevyVariesLocal school district operations and bonds
Highway DistrictVariesRoad maintenance and improvements
Fire DistrictVariesFire protection services (where applicable)
Cemetery DistrictVariesCemetery maintenance (where applicable)
Urban Total0.714%Combined rate for urban properties (FY 2025)
Rural Total0.550%Combined rate for rural properties (FY 2025)
County Average0.584%Weighted average across all property types

Note: These are FY 2025 levy rates. Your specific rate depends on which special taxing districts serve your property location. Contact the Owyhee County Assessor for your exact district assignments and current rates.

Section 3

When Are Property Taxes Due?

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

First Installment
Dec 20
Delinquent after Dec 10
Second Installment
Jun 20
Delinquent after Apr 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 Owyhee County are triggered when property undergoes significant changes in ownership or value during the tax year. The most common triggers include sale of property to a new owner, completion of new construction, or major improvements that increase assessed value.

Supplemental taxes are calculated based on the difference between the old and new assessed values, prorated for the remaining months in the tax year. For example, if a $400,000 home is sold in March and reassessed at $500,000, the new owner would owe supplemental tax on the $100,000 increase for the remaining 9 months of the tax year. At a 0.584% rate, this would equal approximately $438 in supplemental tax ($100,000 × 0.00584 × 9/12 months).

Example Calculation

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

  • Market Value: $300,000
  • Homeowner's Credit Applied: -$125,000 (maximum 50% exemption, requires application)
  • Net Taxable Value: $175,000
  • Tax Rate: 0.550%
  • Annual Tax: $963
  • Monthly (Escrow): $80

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

  • Market Value: $600,000
  • Homeowner's Credit Applied: -$125,000 (maximum exemption cap)
  • Net Taxable Value: $475,000
  • Tax Rate: 0.714%
  • Annual Tax: $3,392
  • Monthly (Escrow): $283

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

  • Market Value: $1,000,000
  • Homeowner's Credit Applied: -$125,000 (maximum exemption cap)
  • Net Taxable Value: $875,000
  • Tax Rate: 0.714%
  • Annual Tax: $6,248
  • Monthly (Escrow): $521

Note: Homeowner's credit requires annual application and provides 50% exemption on home value plus up to one acre, capped at $125,000 maximum benefit.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in Owyhee County require property tax escrow accounts for loans with less than 20% down payment. Your lender collects monthly tax payments along with principal and interest, depositing funds into an escrow account. The servicer pays your property taxes directly to Owyhee County when due on December 20th each year.

Lenders typically collect 1/12th of your estimated annual tax bill each month, plus a cushion of up to two months' payments. They must provide an annual escrow statement showing deposits, payments, and account balance. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will adjust accordingly. You can verify escrow payments by checking with the Owyhee County Treasurer to ensure taxes were paid on time and request payment confirmations for your records.

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 Owyhee County? A: Property taxes for FY 2025 are due by December 20, 2024. This is a hard deadline - payments received after this date incur penalties and interest.

Q: What tax credits are available and do they require applications? A: The primary credit is the Homeowner's Exemption, which exempts 50% of your home's value plus up to one acre (maximum $125,000 benefit). This requires annual application - it is NOT automatic. Contact the Owyhee County Assessor for application forms.

Q: How does the Homestead credit work? A: Idaho's homestead credit caps annual assessment increases rather than reducing market value. You must file annually to maintain this protection. Applications are due between January 1 and April 15 each year.

Q: When are properties reassessed? A: Owyhee County assesses all properties annually as of January 1st. Assessment notices are typically mailed in late spring, with appeal deadlines in early summer.

Q: What are the penalties for late payment? A: Late payments incur interest and penalties. Contact the Owyhee County Treasurer at (208) 495-2421 for specific penalty rates and payment options.

Q: Can I pay property taxes online? A: Contact the Owyhee County Treasurer's office to inquire about online payment options and accepted payment methods.

Q: Why do tax rates vary within the county? A: Different areas are served by different combinations of special districts (schools, fire, highway, cemetery). Urban areas typically have more services and higher rates than rural areas.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Owyhee County Board of Equalization by the deadline printed on your assessment notice, typically in June or July.

Q: Where can I get help with property tax questions? A: Contact the Owyhee County Assessor at P.O. Box 128, Murphy, ID 83650, or the Treasurer's office for payment-related questions. Forms and information may be available on the county website.

Q: Do seniors get additional tax relief? A: Idaho offers various property tax relief programs for seniors and disabled persons. Contact the Owyhee County Assessor to learn about available programs and application requirements.

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
Property Tax Reduction - Idaho State Tax Commissiontax.idaho.gov
03
Tax Doc
Market Values and Property Taxes for 2025tax.idaho.gov
04
Insidew.theorchardhouse.us
05
Inside - owyhee avalanchew.theorchardhouse.us
06
State
IN THE UNITED STATES BANKRUPTCY COURT FOR ...id.uscourts.gov
07
State
Homeowner's Exemption - Idaho State Tax Commissiontax.idaho.gov
08
Insidew.theorchardhouse.us
09
Tax Doc
Property Tax Reduction Program 2024tax.idaho.gov
10
Print ED386332.TIF (212 pages) - ERIC - Department of Educationfiles.eric.ed.gov
All sources verified as of 2025 Tax Year

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Run Your ScenarioTry Calculator

Free • No credit check • 2-minute estimate