Treasurer and Tax Collector
QUESTIONS ABOUT YOUR TAX BILL
When are these taxes due?
What if my payment is late?
Where does my tax money go?
How can I get HELP with my taxes?
How and where do I pay my taxes?
Will I be sent any OTHER NOTICES?
What information is on my tax bill?
I received TWO bills but I only have one property, what's going on?
Can I make partial payments or get a head start on the 2008 tax?
How do I challenge the amount of my tax if it seems TOO HIGH?
What are MY responsibilities as a property owner and a taxpayer?
My MORTGAGE COMPANY should pay this tax. Why did you send me a bill?
What is the notice I received from the Assessor and how does it relate to taxes?
Your property tax is due on or before December 20. If you choose to pay in two payments, the first half is due on December 20 with the second half due on or before June 20. Subsequent billings may also be mailed in the event of a correction of, or late addition to the tax roll. If a home or building is completed midyear or a personal property declaration is not received when due, a subsequent billing may result. Sub-roll billings on new construction, late additions and corrections to the roll are due on February 28.
Pay by Mail: Be sure your envelope is postmarked on or before the due date. If mailing close to the deadline, we suggest that you have your envelope postmarked at the postal counter rather than dropping it in the box, to be sure it is properly dated. Only payments with a postmark on or before the due date will be accepted as current. Please send the bottom portion of your bill with your payment to help us process your taxes efficiently. Pay in Person: Treasurer's Office, Elmore County Courthouse, 150 South 4th East, Suite #4, first floor. Office hours are 9-5 Monday through Friday. We accept checks, cashier's checks, money orders, credit cards and cash.
A late charge equal to 2% of any unpaid portion of the first half of the tax is added on December 21. Interest accrues daily, at 1% per month, beginning January 1, on any delinquent tax. When any portion of a manufactured home or personal property tax becomes delinquent, a Warrant of Distraint is issued to the County Sheriff for collection. Full payment of all tax, late charge, warrant fees and interest is required to release the warrant.
The property type and parcel number are identified on the top right side of the bill. Delinquent tax years, if any, will be shown below the property type in the center of the bill. If prior year taxes are owing, the delinquent year is shown on the bill. Since the amount due on the tax bill reflects only the current year tax amount, please call our office for payoff amounts on prior year taxes, late charge and interest. All payments must be applied first to the most delinquent tax amount. The Tax Summary gives a listing of Taxing Districts receiving revenue from your payment, including the district name, phone number, levy and tax amount billed. Also listed are voter approved bonds, overrides or certifications from the districts. Idaho Code provides for the collection of unpaid balances owed to certain agencies, through certification of the balance due to the property tax roll. If you have questions regarding certifications or special assessments listed on your bill, call the taxing district directly. On the right side of your bill the total current year assessed value is shown along with the amount of your homeowner's exemption, if applicable. We multiply the total levy times the total taxable value, then add any certifications or special assessments to arrive at the TOTAL TAXES BILLED. We then deduct tax credits, prepayments, circuit breaker or hardship exemptions to determine the TOTAL TAXES DUE. The back of the tax bill includes detailed information about the laws regarding payment of taxes and delinquent taxes.
We accept payments of any amount at any time, toward real property delinquent taxes and apply the payment to tax, costs, interest and late charge in the proportion each bears to the total amount due. Partial payments of at least $25 can be applied toward current year or future taxes on both real and personal property. You will receive a bill for any remaining balance which may be paid according to the standard schedules and regulations for property tax collection. Once any part of a personal property tax becomes delinquent, the unpaid portion of the entire tax shall immediately become due and payable.
The Tax Summary on your bill lists all districts receiving revenue from your property taxes. If you have questions regarding the services they provide, you can contact them directly.
If your new home was completed midyear and assessed after April of the current year, you may receive a "Subsequent/Occupancy" bill in January (due February 28) in addition to the "Real Property" billing you receive in November. When the home is completed and occupied, the added value is assessed and prorated with taxes billed on the "Subsequent/Occupancy" form. Subsequent bills are late entries to the tax roll, and will not be coded to be sent directly to your mortgage company. If your mortgage company will be paying the bill, please forward it to them immediately. If you own a business, you will receive a real property tax bill for the land and buildings and may also receive a personal property tax bill covering furniture, fixtures and equipment used in doing business. If you own a manufactured home and the land it sits on, you will receive separate bills for the home and the land.
If you pay half of your tax by December 20, a second half reminder notice will be mailed in May. Failure to receive a bill does not excuse the taxpayer from paying taxes, late charge & interest accrued, if any.
Property tax relief is available through the Homeowner's exemption, State Circuit Breaker Program and the Hardship exemption. You must apply for the Homeowners Exemption and/or Circuit Breaker benefits with the Assessor's office on or before April 15. The Homeowner's Exemption reduces the taxable value of your primary residence by one-half of the value of the dwelling, up to a maximum of $94,745 for 2016. You only need to apply for the Homeowner's exemption the first year you own and occupy a home. The Circuit Breaker is an income based benefit for individuals 65 or over, disabled or widowed at any age, blind, fatherless or motherless children under 18 years of age, former prisoner of war/hostage, veteran with a 10%+ service connected disability or a veteran receiving a VA pension for a non-service connected disability. The maximum income qualifications for a 2017 Circuit Breaker will be $29,470 (total income received by you and your spouse in 2016, less out-of-pocket medical expenses). If you qualify, the amount granted is a minimum of $150 and a maximum of $1,320 (or actual property taxes, whichever is less) payable toward taxes on your primary residence and up to one acre of land. Hardship Exemptions (63-711) for prior year taxes, are considered on a case-by-case basis and granted at the discretion of the County Commissioners at public hearing, based upon the financial status of the applicant and other related circumstances. The property owner can apply at any time of the year at the Commissioners' office. Exceptional Exemptions (63-602 AA) for current year taxes (which will not be billed until the end of the current calendar year), are considered on a case-by-case basis and granted at the discretion of the Board of Equalization at public hearing, based upon the financial status of the applicant and other related circumstances. Applications must be received in the Commissioners' office no later than the fourth Monday in June.
If you received a bill and your mortgage company should be paying the tax, please forward your bill to them immediately. Each year, just prior to billing, we request that the mortgage companies give us new listings of the parcels they will pay. Each parcel listed on their update is computer coded so the original billing is sent to the mortgage company. If the payment is not mailed prior to the due date, late charge and interest will be added. The mortgage company should pay the late charge and interest if you made sure they received a bill in time to pay it by the due date.
You may challenge the taxable value of your property only during the month after you receive your assessment notice in June. If you did not challenge the value by the cutoff date in July, you must wait until next June to appeal the accuracy of the assessed value. If you feel that the levy of a taxing district is too high or you wonder what the levy pays for, call the district directly. You can have input regarding the annual levy rate of a taxing district by participating in the annual budget hearing of the districts.
What is the notice I received from the Assessor and how does it relate to taxes?
Assessment notices are issued to inform you of the value of the property and/or improvements. Pay close attention to the assessment notice, as the value listed will be used in calculating your tax bill in November. Instructions for appeal of the value are on the back of the assessment notice. Appeals must be made immediately upon receipt of the assessment notice.
Be aware of the important dates and deadlines shown in this brochure for payments, applications for property tax relief and assessment appeals. It is particularly important that you be aware of your property tax due dates. Tax bills are mailed on each parcel, however, failure to receive a tax bill does not excuse the taxpayer from paying the taxes, late charges and interest accrued, if any. Be sure to notify the Assessor's Office whenever your mailing address changes. When mailing your tax payment, be sure the envelope is U. S. postmarked on or before the due date. If you will be traveling or out of the country at the time taxes are due, contact our office for an "estimated tax amount" so that you can prepay or make other arrangements to pay by the due date. Proof of payment of property taxes is the responsibility of the taxpayer [I.C. 63-1306(2)]. Be sure to keep accurate records, receipts and cancelled checks documenting your payment.
Elmore County Treasurer/Tax Collector/
Elmore County Courthouse
150 South 4th East, Suite #4
Mountain Home, ID 83647
Telephone: (208) 587-2138 Ext. 501
Fax: (208) 587-2159