Exemptions

Property Tax Relief

Exemptions from Taxes

  1. Homeowner’s Exemption: This exemption is available to homeowners who owned and occupied a home by April 1st and this home is their primary dwelling place. This exempts 50% or $50,000, whichever is less, of a home’s assessed value (land is not included). Property taxes are computed on the remaining value. For more information or to apply contact the Power County Assessor.

Cancellation of Taxes

  1. Hardship Exemption: Property taxes may be cancelled for reason of undue hardship. Applicants must apply to the county commissioners.
    Download the Application for Hardship Exemption Form.
  2. Casualty Loss Exemption: If personal or real property has been damaged by an event causing casualty loss to all or a portion of the property, the board of equalization may on a case-by-case basis determine whether to grant an exemption. The application must be filed on or before the end of the county’s normal business hours on the fourth Monday of June of the year in which the casualty loss occurred. The commissioners may, at their discretion, cancel taxes on property which has been damaged by an event causing casualty loss to all or a portion of the property when the event occurs after the fourth Monday of June or casualty losses for which the amount of loss cannot be determined until after the fourth Monday of June. Applicants seeking a cancellation pursuant to this section must apply to the county commissioners.

Personal Property/Manufactured Home Extension

In the event a taxpayer is unable to pay his personal property (equipment and mobile homes) tax due on or before December 20, he may appeal to the county commissioners prior to the property tax becoming delinquent. If sufficient information is given to satisfy the county commissioners that the property taxes will be paid, the county commissioners may grant an extension of time for the payment of the property taxes, late charges and interest, not to exceed for (4) months. A warrant of distraint shall not be issued until the expiration of the extended time. No extension shall be granted on the second one half (1/2) of the property tax. See Idaho Code § 63-904

 

Property Tax Collection/Delinquencies

Payment of a Tax Delinquency

When a tax becomes delinquent, payments are posted to the roll and applied to costs, interest, late charge and delinquent tax in the proportion each bears to the total amount due. See Idaho Code § 63-1002

Filing of material by mail. Date effective.

A post office cancellations is considered the filing date. A postage meter is not an acceptable post office cancellation mark. See Idaho Code § 63-217

Effect of failure to receive notice.

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)

Real Property

All taxes extended on the property roll are payable on or before December 20. The taxes may be paid in two equal halves. If the first half is not paid on or before December 20, that half becomes delinquent and a 2% late charge must be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1 of the following year. If the first half tax has been paid in part, late charge and interest are calculated on the remaining first half tax. If the second half is not paid on or before June 20, that half becomes delinquent and a 2% late charge must be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1 of that year. If the second half tax has been paid in part, late charge and interest are calculated on the remaining tax.

All Taxes extended on subsequent or missed property rolls are payable within thirty (30) days of the billing date and become delinquent if unpaid thirty (30) days after the bills are mailed. See Idaho Code § 63-903

Personal Property or Manufactured Housing

See Idaho Code § 63-903(2).

All taxes shown on personal property and manufactured housing are due and payable on demand. If no demand is made, the taxes may be paid in two equal halves. The first half is due and payable on or before December 20, and the second half is due and payable on or before June 20 of the following year. If the first half is not paid on or before December 20, that half becomes delinquent and the entire tax becomes due and payable. A 2% late charge must be added to the delinquent half. Interest is calculated at the rate of 1% per month beginning January 1 of the following year on the delinquent half and late charge. If the first half was paid in part, late charges and interest are calculated on the unpaid portion of the first half. If the second half is not paid on or before June 20, that half becomes delinquent and a 2% late charge must be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1 of that year. If the second half has been paid in part, late charge and interest are calculated on the remaining tax.

The county tax collector may issue a demand for payment on any personal or manufactured housing tax which becomes due and payable on the demand date. If the tax is not paid, it becomes delinquent the day following the demand date.

When any part of a tax becomes delinquent, a warrant of distraint is issued to the county sheriff for its collection.

Before the tax becomes delinquent, the board of county commissioners may grant up to a four month extension to pay the tax, late charge and interest. A warrant of distraint is not issued until the extended time expires. There are not extensions given on the second half.

See IDAHO CODE § 63-201(13), 63-904, AND 63-1013.

Transient Personal Property

Taxes on transient personal property are due in full on demand. If no demand is made, the taxes are due and payable on or before December 20. If the tax is not paid on or before December 20 or the demand date, the full tax becomes delinquent and a 2% late charge must be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1 of the following year. If the tax has been paid in part, late charge and interest are calculated on the remaining tax.

When any part of a tax becomes delinquent, a warrant of distraint is issued to the county sheriff for its collection. See Idaho Code § 63-317, 63-602Z, and 63-903.

When any part of the tax becomes delinquent, the tax may be collected in the same manner as tax is collected for manufactured homes or real property, whichever is applicable.

Total tax due shown on this statement may not be deductible for Internal Revenue Service (IRS) purposes. Please check with an accountant.

Monthly Payments Accepted

Any portion of a property tax may be paid at any time. However, to avoid delinquency, total payment must be made in full by the due date. Partial payment of any tax will not invalidate any collection process as defined by Idaho Code § 63-903.