County Tax Collector / County Treasurer (county level - each of Idaho's 44 counties)
Step by Step
How to do it
Locate your tax bill: Idaho property tax bills (tax notices) are mailed by the County Treasurer in November each year
Review your bill for the correct amount, parcel number, and due dates
Choose your payment method: in person at the County Treasurer's office, by mail, or online through your county's payment portal
Pay by the semiannual due dates:
FIRST HALF: December 20 (delinquent after December 20)
SECOND HALF: June 20 (delinquent after June 20)
FULL YEAR OPTION: pay both installments at once by December 20 for a discount (check with your county)
Retain receipt as proof of payment
Details
What you need to know
Required Docs
Property tax notice or parcel number
Payment (cash, check, money order, or card - varies by county; card convenience fees common)
Online Option
Most Idaho counties offer online payment through the county treasurer's website; search "[County Name] County Treasurer Idaho property tax payment"
Where to Go
County Treasurer's office (address in your v2 county data for each county)
County-specific variations apply
Online payment availability and convenience fees vary across Idaho's 44 counties. Ada County (Boise) and Canyon County (Nampa) have the most robust online payment systems. Rural counties may require in-person or mail payments. Verify current payment options with your specific county treasurer.
Idaho Notes
Important state-specific details
Idaho taxes paid in two installments: December 20 and June 20 - differs from many states in both timing and installment structure.
Idaho assesses all property at 100% of market value.
HOMEOWNER EXEMPTION: Idaho offers a 50% homeowner exemption on the first $125,000 of assessed value (net $62,500 reduction from assessed value) for primary residences - reduces tax bill significantly; apply at County Assessor; must be filed by April 15.
CIRCUIT BREAKER: Homeowners 65+ or disabled with income under approximately $33,870 (2025 threshold - adjusts annually) may receive up to $1,500 of their property taxes paid by the state - apply at County Assessor by April 15; one of Idaho's most significant senior tax relief programs.
Idaho law requires physical reappraisal of all property at least once every 5 years; annual assessments adjust to market value.
Idaho experienced dramatic property value appreciation 2020-2023; assessments in many counties jumped significantly.
No state property tax in Idaho - all property taxes are local (county, city, school district, special districts).
Official Source
State office contact
State Office
Idaho State Tax Commission (property tax guidance) - tax.idaho.gov/property | (208) 334-7736; County Treasurer (varies by county)