State guide
Idaho property taxes (2026)
✓ Verified August 2026 against official county pages — 3 sources linked below.
County pages for Idaho are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How Idaho property taxes work
Idaho property taxes are billed by the fourth Monday of November and due December 20 — with a two-payment option: pay half by December 20 and the second half by June 20 with no penalty, as long as the first half was paid in full.
County assessors mail assessment notices in early June (they must go out by the first Monday), and the appeal window closes fast: the county Board of Equalization takes appeals only through the fourth Monday of June. Weeks, not months — Idaho has one of the tightest windows anywhere.
The Homeowner's Exemption carries the load for owner-occupants: 50% of your home's value is exempt, up to the statutory maximum ($125,000), applied before rates. New buyers must apply — it doesn't transfer automatically.
The circuit-breaker Property Tax Reduction program cuts bills for income-qualified homeowners 65+, widows and widowers, and disabled veterans (a separate veterans' benefit reduces further), with spring application deadlines through the assessor.
When payments are due
Billed by late November; due December 20 — or pay halves: December 20 and June 20.
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| First half (2026 taxes) | December 20, 2026 | December 21, 2026 | Pay in full or at least half by December 20; late payments accrue interest and penalty |
| Second half | June 20, 2027 | June 21, 2027 | Grace applies only if the first half was fully paid |
How to appeal your assessment
The statewide rule: Appeal to your county Board of Equalization by the fourth Monday of June, right after assessment notices mail in early June
Notices mail by the first Monday of June; the appeal deadline is the fourth Monday. That's roughly three weeks — open the notice the day it arrives.
- Read your assessment notice (early June)It shows market value as of January 1 and confirms your Homeowner's Exemption. Both are worth checking.
- Talk to the assessor immediatelyRecord errors get corrected without an appeal — but don't let the conversation run past the deadline.
- File with the Board of Equalization by the fourth Monday of JuneThe county's appeal form with written evidence that the value exceeds market — comparable sales near January 1. Free.
- Attend your hearing (June–July)The county commissioners sit as the board and rule by mid-July.
- Escalate if neededAppeal to the state Board of Tax Appeals or district court within 30 days.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| Homeowner's Exemption | Exempts 50% of your owner-occupied home's value, up to the $125,000 statutory maximum — the central Idaho homeowner benefit | Apply with the county assessor after you buy and occupy (effective from application) |
| Property Tax Reduction (circuit breaker) | Reduces the bill by up to a set amount for income-qualified homeowners 65+, widows/widowers, disabled persons, and veterans with 10%+ service-connected disability | Apply with the county assessor by the spring deadline (mid-April) |
| Veterans property tax benefit | An additional reduction for veterans with 100% service-connected disability — no income test | Annual spring application |
Reassessment
Assessors value all property annually at market as of January 1, with each parcel physically reappraised at least every five years.
Value notices (Assessment notice) usually mail in early June.
Common questions
- When are property taxes due in Idaho?
- December 20, with a half-payment option: at least half by December 20 and the balance by June 20. Bills mail by the fourth Monday of November.
- How do I appeal my Idaho assessment?
- Fast: notices mail in early June and the county Board of Equalization stops taking appeals the fourth Monday of June. File the county form with comparable sales showing the value exceeds market — free, decided by mid-July.
- What is the Homeowner's Exemption worth?
- Half your home's value, up to $125,000, off the assessment before rates apply. It doesn't transfer with a sale — if you just bought, file with the county assessor now.
- What is Idaho's circuit breaker?
- The Property Tax Reduction program: income-qualified homeowners 65+, widows/widowers, disabled persons, and 10%+ disabled veterans get their bill cut by up to a set amount. Annual application with the assessor by mid-April.
- Why did my bill rise when my value didn't?
- Levies. Idaho districts set budgets in the fall, and voter-approved bonds and levies move bills independent of value — the November bill shows each district's share.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Idaho Code § 63-903 — checked 2026-08-12
- Idaho State Tax Commission — assessor's calendar — checked 2026-08-12
- Ada County Treasurer — tax dates — checked 2026-08-12