Property Tax

Treasurer

Properties with Existing Homes

All tax notices are mailed annually by the 4th Monday of November.
December 20th – all property taxes shall be payable on or before this date.

Taxes may be paid in two installments
1. First half due December 20th, with a six month grace period
2. Second half due June 20th of the following year

Properties with New Construction

You will receive a minimum of two (2) tax notices
Your first tax notice for the land will be mailed in November and due December 20th and June 20th.

The supplemental tax notice for the new construction will be mailed in February or March. The first installment will be due March 20th or April 20th. The second installment will be due June 20th. This tax notice is prorated from the time of occupancy or completion to December 31st of the previous year. You will only receive 2 notices, if there is no change in the land use and the subdivision was developed in the same year of new construction.

Mail Early

Payments mailed for the 1st half taxes must be postmarked on or before December 20th and have a US Postal cancellation mark to be considered current. A postage meter is not an acceptable postal cancellation

If the first half is not paid on or before December 20th, that half becomes delinquent and a 2% late charge shall be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1st of that year. If the first half tax is paid in part, late charge and interest is calculated on the remaining tax.

Per Idaho code 63-902(9) the fact you do not receive a tax notice on any property does not excuse you from the taxes or late charge and interest for non-payment.

If you have closed a business during the year, purchased property or believe you have not received all your tax notices, please call (208) 454-7354 to inquire.

Each of the following programs are administered by the county Assessor’s Office. You may contact the Assessor’s Office at (208) 454-7431.

Homeowner’s Exemption

The Homeowner’s Exemptions an exemption on the value of an owner-occupied primary residence including manufactured homes. More Details…

Property Tax Reduction (PTR)

Property Tax Reduction, formally known as Circuit Breaker, is a program that reduces property taxes for qualified applicants. The amount of reduction is based on income for the previous calendar year. Applications are available from the Canyon County Assessor’s Office and must be applied for between January 1 and April 15th annually. More Details…

Real Property

Real property consists of land and the improvements attached to it.

Personal Property

Personal property is equipment, furniture and/or fixtures used in a business. Idaho State Commission Tax external

Manufactured Housing

Manufactured homes are generally considered personal property for the purpose of collection, seizure and sale. Only manufactured homes on a foundation where all proper paperwork has been completed are considered real property for the purpose of collection and tax deed.

Occupancy Tax

Occupancy tax is a prorated tax on newly constructed homes that have not been occupied a full year. The value and tax is prorated from the time it was occupied until the end of the year.

Property tax is determined from the budget needs of the taxing district. Several kinds of taxing districts exist in Idaho. Levy taxes provide a wide range of services within the city and or county. Other levy taxes are for specific purposes like highways, schools and or fire protection. Officials for each taxing district determine the annual budget needed to provide the district’s services. The approved budget to be funded by the property tax is divided by the total taxable value of all properties within the district. This determines the tax levy rate. This tax levy rate is multiplied by the taxable value of the property to determine the amount of taxes you owe.

Tax levy rates can be affected by a variety of factors which include the taxing district’s emergency needs or voter approved bonds and override levies.

Levies are not certified until late October of each year.

Tax Bill Illustration

Address

111 N. 11th Ave Ste.240
Caldwell, ID  83605

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Mailing Address

P.O. Box 1010
Caldwell, ID  83606

Phone / Fax

P 208-454-7354
F 208-454-7388

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Hours

Weekdays 8am – 5pm
(excluding holidays)