- January 1st – December 31st – In the State of Idaho, the property tax year runs from January 1st to December 31st, a calendar year.
Primary Tax Roll Bills
- 4th Monday in November – Tax bills for the “primary” assessment roll are mailed on or before the fourth Monday of November each year
Subsequent Tax Roll Bills
- Issued in January
Missing Tax Roll bills
- Issued in February
Tax Due Dates
- December 20th: Primary Tax Roll – Last day to pay full-year tax payment or first one-half tax payment without late charge and interest.
- February 20th: Subsequent Tax Roll – Last day to pay full-year tax payment or first one-half tax payment without late charge and interest.
- March 20th: Missed Tax Roll – Last day to pay full-year tax payment or first one-half tax payment without late charge and interest.
- June 20th: 2nd Half Payment – Last day to pay prior year second half tax payments without late charge and interest. Calculated from January 1st.
If the 20th falls on a weekend, the payment will be timely posted if postmarked on or before the 20th on the first business day following the 20th.
Circuit Breaker
- April 15th – Last day to apply for Homeowner’s Exemption or Circuit Breaker Benefits for the current year’s taxes.
- January 1st – First day to apply for Homeowner’s Exemption or Circuit Breaker Benefits for the current year’s taxes.
Assessment Appeal
- 4th Monday in June – This is the last day to submit a property value assessment appeal.
- 4th Monday in May – This is the first day when you may submit an appeal of current year assessed property values.