Exemptions: Homeowner/Hardship

Your tax bill lists taxes for the current calendar year, but may be paid in two equal halves.  The first half is due on or before December 20 and the second half is due on or before June 20 of the following year.  Idaho Law requires that delinquent taxes accrue a 2% late charge December 21 and June 21.  In addition, if the first half becomes delinquent, a rate of 1% interest per month is calculated beginning January 1 of the following year. 
Be aware that interest on delinquent second half taxes are calculated from January 1 of that year.
BEING LATE ON THE SECOND HALF IS VERY COSTLY.

Homeowners Exemption:
Homeowner are exempt from paying 50% of the value of the residence (including up to one acre of land) or $100,000.00 whichever is less.  You must own and live in the home to qualify for this exemption.  A one time per home application must be filed in the assessor's office. Contact the Assessor's Office for additional information on this exemption at 208-476-7042.

Hardship Exemption: 
If a taxpayer pleads extreme and unusual needs, the County Commissioners may grant a one time exemption from paying taxes.