When preparing your check for payment, please take the extra time to verify that your amounts are correct, both the written and number portion. If you are paying multiple bills check your addition carefully. Delinquencies can occur because of math errors. Incorrectly written checks delay your tax payment as well as creating unnecessary hours of expensive research. The taxpayer is responsible for identifying each parcel of their property. Treasurer's office staff cannot guarantee the taxpayer that each parcel is paid when payment stubs are not included. Please include your phone number if not already on the check.

Make checks payable to the Latah County Tax Collector. Mail checks to Latah County Tax Collector, P.O. Box 8068, Moscow, ID 83843. When mailing your payment it is never safe to wait until the last minute. While we accept the postmark as your payment date the post office no longer guarantees postmarks. Mishaps can happen and they can be very costly. Taxes may be paid anytime prior to the deadline. You may drop your tax payment off using our drop box, located in the county courthouse parking lot. This box closes at 5:00 p.m. on the 20th. Be certain to enclose your stub and your check in a sealed envelope. Taxes may also be paid in person at our office located in the County Courthouse, Room 105. Office hours are 8:00 a.m. - 5:00 p.m. Monday through Friday.

Our office accepts credit cards over the counter as well as over the phone and online.

For access to online system click on our link at PointAndPay. Credit cards accepted include: American Express, MasterCard (credit & debit), VISA (credit & debit) and Discover. There will be a 2.50% convenience fee charged to you for this service which will be disclosed to you prior to completing the transaction.

Payments received after 5:00 p.m. (Pacific Time) will be credited on the following business day. (see Section on Deadlines) If you have questions about this system or how it works, please contact our office.

We do accept 'Bill Pay checks' from your bank or credit union. There are just a few rules to remember when setting up your Bill Pay service. First: You must indicate your full parcel number (up to 15 digits) in the area designated for the account number. Your parcel number can be found in the upper right corner of your annual tax statement. Do NOT use your 'bill number' as your account number. Bill numbers change from year to year and can cause incorrect postings. Second: Use separate checks for multiple parcels. It is our office protocol to apply your payment as you indicate on your check. If your intention is to pay your mobile home but you indicate the real property parcel number we will apply the funds to the number provided. Third: You need only 4 things to set up your Bill Pay service; 1) the correct name for the "vendor", "biller" or "payee", which is: Latah County Tax Collector. 2) Our address: PO Box 8068, Moscow, Id 83843. 3) our phone number: 208-883-2296. And finally; the parcel number which can be up to 15 digits. Specific questions regarding setting up 'bill pay' can be directed to your bank or credit union. Sorry, we do NOT offer 'automatic payment deduction' for property taxes.

Taxes provide many services we would not have or could not afford individually. The County Treasurer collects the tax dollars for all taxing districts within the county. The largest portion of the collected money goes to support our schools. There are many taxing districts within the county. The districts into which you pay are listed on the top portion of your tax bill. Other services paid for with tax dollars include law enforcement (sheriff and courts), fire protection, road development and maintenance, indigent care, planning and building, health district, parks, youth services, county fair, noxious weeds and disaster services. County taxes insure residents retain local control of taxing districts and services.

You may drop by our office anytime for a detailed explanation of how county taxes are calculated.

Attend taxing district budget hearings, which are published in the paper during August and September. You can also call and write to the governing boards of the applicable taxing district. We have included a list of those names and phone numbers. You can work for more efficiency in government by getting involved and being active.

If your question is about Idaho State Code or if you are willing to work toward changing the tax laws contact your legislative representative. The phone number for the Idaho State Tax Commission is 208-334-7660.

If you purchase and move into a newly constructed home or manufactured home mid-year prior to December 31st, it will be assessed on an occupancy tax roll (represented by an OC parcel number). This allows for pro-ration of value according to the amount of time the building is occupied. In the case of an OC billing the homeowner may receive two tax bills, one for the land (represented by an RP parcel number) and another for the new structure (the OC parcel number).

Yes. Idaho Code 63-902-9 states that failure to receive notices does not invalidate taxes or any collection procedure. Even if you don't receive the notices or they are later than you expected, as the property owner you are responsible for the timely payment of your taxes. If a mortgage company paid your property taxes in December, you might not receive a reminder notice in May for your June 20th tax payment. The Treasurer's office staff makes every effort to mail bills to the best-known address. It is your responsibility to provide the County Assessor with your correct address. If the address on your enclosed tax bill is incorrect contact the County Assessor as soon as possible.

Tax relief is available for many Idaho residents through the following processes:

Homeowner's Exemption - Available to all individuals on their primary residence, including manufactured homes. If you feel you qualify contact the Assessor's Office.

Hardship Exemption - Available upon application and approval by the Board of County Commissioners at public hearing. The decision of the commissioners is based on extreme and unusual needs and is typically granted on a one-time basis, for third year delinquent taxes. For more information on this exemption contact our office. While not all applicants qualify, all taxpayers are entitled to apply.

Circuit Breaker - This program is funded by the State of Idaho as a benefit for individuals 65 or older, or those disabled or widowed at any age. Eligibility is determined by income (social security is included). Check with your County Assessor for details. You must apply for this exemption every year between January 1st and April 15th.

Monthly Payments - You may make partial payments toward future or delinquent taxes. All partial payments will be applied to the oldest delinquency first. If no delinquency or current tax is due, partial payments of at least $25.00 can be applied toward future taxes.

Only full-payment of all delinquent taxes will stop the collection process.

Yes, but you will have to pay late charge and interest, and if you have a manufactured home you must file an extension! Manufactured or mobile homes (indicated by a MH parcel number) extension applications are available until December 20th. You may request an extension for up to 4 months. However, you will pay late charge and interest for the full period of the extension. There are no extensions available for June payments and extensions are not available on transient (TP) taxes.

If your December tax payment is late, on December 21st you will be charged a 2% flat late fee on the delinquent amount. If your payment is late in June, on June 21st you will be charged a 2% flat late fee on the delinquent amount. You will also be charged a 1% interest fee that accrues daily. If you are late with your December 20th payment, the interest fee will begin on the following January 1st. If you are late with your June payment the interest will revert back to the previous January 1st. While this charge may seem excessive and is frustrating for both you and our office we must collect the interest back to January 1st even though you may have missed the date by only one day. Idaho laws are very specific about this requirement. Unfortunately payment history cannot be considered when assessing late charge and interest. Section 63-903 Idaho Code mandates the addition of a late charge and interest on delinquent taxes. The timing of the law is clearly defined to make sure all taxpayers are treated equitably.

Idaho State Tax Code does not allow taxes on manufactured or mobile homes or personal property to become delinquent. When there is a property tax delinquency on any personal property the County Treasurer must issue a Warrant of Distraint for the collection of the delinquency. Warrants of Distraint are not issued on people, they are issued against the property. While you will not be arrested, your property, or property of equal value, may be distrained for payment. The warrant contains directions to the County Sheriff to seize and sell (within the State of Idaho) a sufficient amount of property belonging to the taxpayer to satisfy the tax obligation. This can become very costly, as the amount due will include a fee for the warrant, collection fees for the sheriff as well as late charge and interest.

Once property taxes on real property become 3 years delinquent the County Treasurer begins the tax deed process. For more information contact our office.