A taxing district is an entity which is authorized by law to levy taxes to provide services to a group of property owners in a particular area. Idaho code 63-3101 defines a taxing district as any county, any political subdivision of the state, any municipal corporation, including specially chartered school districts, any quasi-municipal corporation, or any other public corporation authorized by law to levy taxes. The most well-known taxing districts are school districts, cities, highway districts, cemetery districts and fire protection districts. There are other, less known, districts which may include the county fair, historical society, noxious weed control, and the library.

First Half or Full Payment is due on or before December 20th. Second Half is due on or before June 20th. Be aware that interest on delinquent second half taxes is calculated from January 1st. Being late on second half is very costly.

Yes. The US post office no longer guarantees a postmark on all mail. If you are relying on a postmark as your paid date, remember the postmark is your responsibility. We recommend you take your tax bill inside the post office and request a hand cancellation. Never rely on a rural mail box for a postmark.

This is the only tax bill you will receive. Should you refinance your mortgage in the next 12 months, the tax payments remain your responsibility. This is a 3 part bill. The larger top portion contains parcel number, legal description of property, breakdown of tax charges, year of taxes, bill number and total taxes due. There is also a highlighted block indicating delinquencies, if any exist. If delinquencies appear in this box contact our office for current amounts due. This section also includes our mailing address and phone number.

The lower 2 sections are your payment stubs. Each of these stubs contains the tax amount, bill number and parcel number. If you are paying the first half only, or the full amount, return the right side section. Save the section on the left (2nd half) for payment in June.

The backside of the tax bill contains important information regarding due dates, deadlines, as well as consequences of delinquency. There is additional legal information provided. Please take some time to review this portion of your tax bill.

HO EXEMPT IMPRVMNT - Homeowner's Exemption has been applied. IMPROVEMENTS TO YOUR LAND - This could mean your house, woodshed or garage. It does not mean you have made improvements to your house, but instead, means the house is an improvement to the land. LAND TOTAL - The net market value of your property on which you are taxed.