Payment Due Dates and Cycles – Due Dates – Primary Roll
In the State of Idaho, the property tax year runs from January 1st to December 31st, a calendar year.
All taxes on property assessed on the “Primary” Assessment Roll for the tax year are billed by the 4th Monday in November with a due date of December 20th (or the first business day following).
The taxpayer is given the option of paying the taxes in full or in two equal halves on or before December 20th of the tax year. The second half must then be paid by June 20th of the following year. If the 20th falls on a weekend, the due date will be extended to the first business day following the 20th.
If the first half of the tax amount is not paid by the December 20th (or the first business day following) due date, a late charge (Idaho Code 63-201(7)) equal to 2% of the delinquent first half amount is added to the first half tax amount. Interest at the rate of 1% per month (Idaho Code 63-1001) will accrue on the delinquent first half tax beginning on January 1st. (Idaho Code 63-903)
If the second half of the tax amount is not paid on or before June 20th of the following year, that half becomes delinquent and a 2% late charge is added at 5:00 p.m. on June 20th. Interest on delinquent second half taxes is calculated at the rate of 1% per month dating back to January 1st of that year.
Taxpayers often have difficulty understanding why, if they pay their second half taxes only a few days after the June 20th due date, they must pay six months of interest on the delinquent second half. Under Idaho Code, the full year taxes are DUE on December 20th. To ease the burden of payment of the taxes in a lump sum, however, the law gives the taxpayer the option of paying one-half of the tax amount on or before December 20th and deferring payment of the second half taxes until June 20th of the following year without any late charge or interest. If, however, the payment is not received (or postmarked) by June 20th, the late charge and interest is added as if the tax became delinquent after the original December 20th due date.
Please Note: Additional Collection procedures exist on delinquent Mobile Homes and Personal Property Taxes. These procedures include additional fees, loss of the extension option on the second half and collection by they sheriff on a Warrant of Distraint.
Tax Bills – (Idaho Code 63-902)
Idaho Code 63-902 specifies the tax billing procedure for property taxes. There is only one required billing under state code and that’s the bill that must be mailed on or before the fourth Monday of November in each year (or, in the case of the subrolls, 30 days after we receive the charge). The delinquent notices and the second half billing that Elmore County sends out are courtesy billings, provided as a service to taxpayers of Elmore County. This particular code section also states what information must be on the tax notice.
Of significant interest is subsection (9) “Failure to mail such property tax notice, or receipt of said notice by the taxpayer, shall not invalidate the property taxes, or any proceedings in the collection of property taxes, or any proceedings in the foreclosure of property tax liens.” Simplified this means that late charges, interest and warrant fees, etc., must be paid even if the bill is not received by the taxpayer.
Postmark Accepted as Payment by Due Dates – [Idaho Code 63-217-1(a)]
If the payment is postmarked on or before the due date, it will be accepted as if paid on or before the due date. Interest and late charge will be adjusted off.
Credit/Debit Card and E-Check Payments
A fee of 2.5% will be applied to credit/debit card payments. A fee of $1.00 will be added to E-Checks. Credit/Debit cards and E-Checks can be accepted online by using this link, or call-in.
We can accept partial payments of any amount at any time on delinquent taxes. Interest will continue to accrue on the unpaid, delinquent balance at the rate of 1% per month.
Partial prepayments of at least $25 can be applied toward current year or future taxes on both real and personal property. A billing will be mailed 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.
Subroll – (Assessment cut-off date Sept. 30)
Tax bills for parcels assessed on the first subroll are mailed in January and are due on February 28th. If the taxpayer chooses to pay the amount in halves, the second half taxes must be paid no later than June 20th to avoid late charge and interest. As with the primary roll taxes, a 2% late charge is added on any balance remaining at 5:00 p.m. on the due date. Interest on the delinquent balance is calculated at the rate of 1% per month dating back to January 1st of that year.
Due Date Exceptions
Exceptions to the basic due date rules for property taxes may occur under the following circumstances:
Demand Tax Bill – Business Personal Property
If a business closes, the assessor may request that a Demand Tax Bill be issued for immediate collection of business personal property tax.
Demand Tax Bill
Manufactured Home (Burned/Demolished/Moved/Sold) – If the Assessor discovers that a manufactured home in his/her area has burned or has been demolished, moved or sold without prepayment of the current year taxes, the Assessor will request that a Demand Tax Bill be issued for immediate collection of personal property tax.
Extended Due Dates
Due to Adjustment/Refund or other special circumstance – If an adjustment has been issued, a revised billing may be sent showing an extended due date.