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Updated 2025 Tax Year

Payette County
Property Tax Guide

Everything you need to know about property taxes in Payette 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
0.642% effective rate (varies 0.560%-0.652% by special districts)
1st Due
Dec 20
2nd Due
Jun 20
Exemptions
5+ Available
Section 1

How Property Tax Works

Payette County, Idaho operates under Idaho's property tax system, which funds essential local services including schools, fire protection, road maintenance, and county operations. Property taxes are calculated based on your property's assessed value multiplied by the applicable tax rate for your specific location within the county.

The effective property tax rate in Payette County for 2025 is approximately 0.642%, though this varies significantly by location due to special taxing districts such as school districts, fire districts, and other local improvement districts. Urban properties may face slightly higher rates (around 0.652%) compared to rural properties (approximately 0.560%). Your actual tax rate depends on which special districts serve your property, making it essential to check with the Payette County Assessor's Office for your specific rate.

Property owners should note that Idaho's property tax system includes various tax credits that can reduce your tax bill, but these typically require annual application and are not automatically applied to your account.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County General~0.200%County operations, roads, public safety
School District~0.300-0.400%Local school district operations and facilities
Fire District~0.050-0.100%Fire protection services (varies by district)
Special Districts~0.050-0.150%Cemetery, library, recreation districts
Total Rate0.560-0.652%Combined rate varies by location

Rates shown are for Levy Year 2025 and are approximate. Your actual tax rate depends on the specific combination of taxing districts that serve your property. Urban properties typically fall toward the higher end of the range, while rural properties may be at the lower end. Contact the Payette County Assessor at (208) 642-6096 for your exact rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Payette 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 taxes in Payette County are additional property tax bills issued when there are mid-year changes to property ownership or improvements. The most common triggers include property sales (change of ownership), completion of new construction, or significant property improvements that increase assessed value.

When a supplemental tax is issued, it covers the difference between the old and new tax amounts, prorated for the remaining months in the tax year. For example, if you purchase a home in March that was previously under-assessed, you may receive a supplemental bill for the increased taxes from March through June (the end of the tax year).

Supplemental taxes are calculated using the same tax rate as your regular property tax bill but applied only to the increased assessed value for the prorated time period. These bills typically have a 30-day payment deadline from the issue date and cannot be paid in installments like regular property taxes.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000
  • Less: Homeowner's Exemption Credit: -$125,000 (if qualified and applied)
  • Net Taxable Value: $175,000
  • Annual Tax (0.642% rate): $1,124
  • Monthly Payment: $94

Property Value: $600,000

  • Assessed Value: $600,000
  • Less: Homeowner's Exemption Credit: -$125,000 (if qualified and applied)
  • Net Taxable Value: $475,000
  • Annual Tax (0.642% rate): $3,050
  • Monthly Payment: $254

Property Value: $1,000,000

  • Assessed Value: $1,000,000
  • Less: Homeowner's Exemption Credit: -$125,000 (if qualified and applied)
  • Net Taxable Value: $875,000
  • Annual Tax (0.642% rate): $5,618
  • Monthly Payment: $468

Note: The Homeowner's Exemption is a tax credit that requires annual application between January 1 and April 15. Seniors and disabled veterans may qualify for additional credits. All credits require separate applications and are not automatically applied.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Payette County require property tax escrow accounts, where you pay 1/12 of your annual property tax with each monthly mortgage payment. Your lender collects these funds and pays your property taxes directly to the county on the December 20 and June 20 due dates.

Lenders typically conduct an annual escrow analysis to ensure adequate funds are collected, which may result in payment adjustments. You'll receive an escrow statement showing the projected taxes for the coming year. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly.

Even with an escrow account, you remain responsible for verifying that payments are made on time. You can check payment status through the Payette County Treasurer's online portal or by calling (208) 642-6025. If your lender fails to pay on time, you may still be liable for penalties and interest charges.

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 Payette County? A: For tax year 2026, the first half is due December 20, 2026, and the second half is due June 20, 2027. You can pay the full amount by December 20 or split into two equal installments.

Q: What is the Homeowner's Exemption and how do I apply? A: The Homeowner's Exemption is a tax credit that exempts 50% of your home's value (maximum $125,000) from taxation. You must apply between January 1 and April 15 annually at the Payette County Assessor's Office. This is not automatic and requires a new application each year.

Q: Are there other tax credits available? A: Yes, Idaho offers credits for seniors (Circuit Breaker), disabled veterans, and agricultural property. Each requires separate application with specific deadlines, typically between January 1 and April 15. Contact the Assessor's Office for qualification requirements.

Q: When are properties reassessed? A: Idaho law requires annual assessment updates. The Payette County Assessor reviews property values each year, with assessment notices typically mailed in April. You have until June 15 to appeal your assessment.

Q: What happens if I pay late? A: Late payments incur penalties and interest. After December 20, a 2% penalty is added, with additional interest accruing monthly. After June 20 of the following year, properties may be subject to tax deed proceedings.

Q: Can I pay my taxes online? A: Yes, Payette County offers online payment through their website. You can pay by electronic check or credit card, though credit card payments may include processing fees.

Q: Why did my taxes increase if my property value stayed the same? A: Tax increases can occur due to higher tax rates from local districts (schools, fire, etc.), even if your assessed value remains unchanged. Special assessments, bond measures, or budget increases by taxing districts can affect your total rate.

Q: How do special district taxes work? A: Your property may be served by multiple special districts (school, fire, cemetery, library). Each district sets its own tax rate, and your total rate is the sum of all applicable district rates. This is why rates vary significantly within the county.

Verified Sources

Backed by 10 Official Government Sources

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

01
Great people Helping you Serving Idahotax.idaho.gov
02
Tax Doc
2025 average property tax ratestax.idaho.gov
03
2025 Work Plan & Prior Year Annual Report Submitted to ...agenda.canyoncounty.id.gov
04
State
Property Tax Reduction - Idaho State Tax Commissiontax.idaho.gov
05
Search Category: Property Appraisaltax.idaho.gov
06
Registering To Vote | VoteIdaho.Govvoteidaho.gov
07
State
Homeowner's Exemption - Idaho State Tax Commissiontax.idaho.gov
08
County
Property Tax Relief - Official Website of Valley County, Idahoco.valley.id.us
09
County
Homeowner Exemption Application - Valley Countyco.valley.id.us
10
County
Payette County FSA News - Farm Service Agencyfsa.usda.gov
All sources verified as of 2025 Tax Year

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