Tax notices are mailed the first part of November and are required by Idaho Code to be mailed by the fourth Monday in November for the current calendar year. Taxes shall be due and payable in full to the tax collector without late charge and interest on or before December 20th. Property taxes may be paid in full or paid in two halves with the first half due December 20th and the second half due June 20th of the following year. If the first half is not totally paid on or before December 20, a 2% late charge will be assessed until January 1st when a 1% per month interest fee will be added. Any payments paid after June 20th will be assessed the 2% late fee and interest going back to January 1st.We accept the postmark for payments. If you are mailing your payment on tax day, you should ask the postal clerk to stamp it at the counter. Please send the bill stub with your payment.

Idaho Code 63-906 states that any person, upon application to the tax collector, may establish a payment schedule to allow payments, including but not limited to, monthly or quarterly, in amounts of at least twenty-five dollars ($25.00) or the balance owing, to be accumulated toward the payment of current or future real or personal property taxes. The county shall pay no interest on any interim payment receipts, and the amount so deposited cannot be withdrawn by the depositor.

Idaho Code 63-902 states that the county tax collector must mail a tax notice to every taxpayer or his agent or representative. Since so many people are refinancing, I mail the taxpayer a copy and stamp it so they know that it went to a mortgage company. If a taxpayer pays off their loan or refinances, they have a copy so they know how much to pay.

If a personal property or mobile home owner fails to make timely payment on the first half on or before the due date, the unpaid portion of the entire tax shall immediately become due and payable and a late charge of 2% will be applied immediately and interest on the unpaid portion of the first half shall be added on January 1st of the following year. In the event that payment is not received, a warrant of distraint shall be issued and executed by the Sheriff’s Office.

If you do not receive a tax notice on property, this does not excuse the late charge and interest for non-payment. See Idaho Code 63-902(9).