For information call:
Questions regarding the TAXING DISTRICTS that receive revenue from your property taxes:
Numbers are listed on your tax bill.
Questions regarding the ASSESSED VALUE of your property:
Payette County Assessor 642-6012
Questions regarding your TAX BILL:
Payette County Treasurer 642-6004
December 20th – Last day to pay full tax payments or first half tax payments without late charge and interest on the first half.
January 1st – First day to apply for Homeowner’s Exemption or Property Tax Reduction Benefits (Circuit Breaker) for the current year.
April 15th – Last day to apply for Homeowner’s Exemption or Property Tax Reduction Benefits (Circuit Breaker) for the current year taxes.
4th Monday in May / 4th Monday in June – Period when you may appeal current year Assessed Values.
June 20th – Last day to pay prior year second half tax payments without late charge and interest, calculated from January 1st.
Property taxes are due each year on or before December 20th*. If you choose to pay in two installments the first half is due on or before December 20th, with the second half accepted as current if paid on or before June 20th* of the following year.
Subsequent billings may also be mailed in the event of a correction or late addition to the tax roll. If a structure is completed midyear or a personal property declaration is not received when due, a subsequent billing may result.
Sub-roll billings on new construction, late additions and corrections to the roll are due as indicated on the billing.
*If the 20th falls on a weekend, the due date is extended to the first business day following the 20th.
Pay by Mail, making sure your envelope is U.S. postmarked on or before the due date. If mailing close to the deadline, we strongly suggest that you have your envelope postmarked at the postal counter rather than dropping it in the box, to be sure it is properly dated. Only payments with a USPS postmark on or before the due date will be accepted as current. Please send the bill stub with your payment to help us process your taxes efficiently.
Pay in Person at the Treasurer’s Office, 1130 3rd Ave. N, Room 103, Payette, ID. Office hours are 8-5 Monday – Friday. We accept checks, cashier’s checks, money orders and cash. We can now accept credit or debit card payments at the Treasurer’s Office. There is a convenience fee to pay your taxes with a credit or debit card. This fee will vary.
Online & Phone
Credit/Debit Card Option:
- Pay Online by credit/debit card
- Phone using a credit card. Call 1-855-814-0106. You will be asked to enter your Parcel Number. This is your PIN number located on your tax statement.
- You will need your tax notice to pay by credit card. If you are paying after the due dates, call our office for a pay-off amount.
Credit card payment services are provided by a private vendor, and all fees associated with the transaction are paid by the taxpayer. You will receive a confirmation number indicating that your transaction is complete. Be sure to keep this number until you have verified that the payment has been received by our office.
A late charge equal to 2% of any unpaid portion of the first half of the tax is added at 11:59 p.m. on the due date. Interest accrues daily, at 1% per month, beginning January 1st of the year following the December 20th first half due date.
A late charge equal to 2% of any unpaid portion of the second half installment is added at 11:59 p.m. on the due date. Interest accrues daily, at 1% per month, and is retroactive back to January 1st.
Please contact our office at 208-642-6004 for a payoff on any delinquent taxes.
Once any part of a personal property or manufactured home tax becomes delinquent, the unpaid portion of the entire tax shall immediately become due and payable.
When any portion of a manufactured home or personal property tax becomes delinquent, a Warrant of Distraint is issued to the County Sheriff for collection. Full payment of all tax, late fee, warrant fees and interest is required to release the warrant.
Partial payments of at least $10 will be accepted for credit towards your account. Delinquent taxes must be paid first, then current taxes, and finally a credit towards your future tax bill. These payments will be accepted on all types of properties, i.e. mobile home, real, personal property, and IMPS on real. These payments can be made online, over the phone, or in our office. A convenience fee will apply when using your credit or debit card for payment.
The Taxing Districts are listed on the left side of the bill. This listing includes the districts that receive revenue from your payment. It includes the district name, phone number, levy and tax dollar amount. On the right hand side is special assessments which includes the name, phone number, any levy rate and the total due to that district. Also itemized are voter approved bonds, overrides and certifications from the districts.
Idaho Code provides for the collection of unpaid balances owed to certain agencies, by certification of the balance due to the property tax roll. If you have questions regarding certifications or special assessments listed on your bill, call the taxing district directly at the number listed.
The total levy is multiplied by the taxable value, then certifications and/or special assessments are added to equal the TOTAL TAXES BILLED. Tax adjustments, prepayments, property tax reduction (circuit breaker) and/or hardship exemptions are then deducted to determine the TOTAL TAXES DUE. The back of the tax bill includes detailed information about the laws related to payment of taxes and delinquencies.
- If your new home was completed midyear and assessed after April, you may receive a “Subsequent/Occupancy” bill, which represents tax on the new structure, in addition to the “Real Property” billing issued in November, which represents tax on the land. When the home is completed and occupied, the home value is prorated and taxes billed on a “Subsequent/Occupancy” tax roll.
Subsequent bills are late entries to the tax roll. If your mortgage company is supposed to pay your tax bill, be assured that they will receive an electronic billing with this bill included.
- If you own a business, you may receive a real property tax bill for the land and buildings and a business personal property tax bill on furniture, fixtures and equipment used in your business.
- If you own a manufactured home and the land it sits on, you may receive separate bills for the home and the land. Check the legal description in the upper right of your tax bill. There will be a description of the land or a description of the mobile home. This will tell you what you are paying on.
- When you bought your property, you paid for one property. However, that property may be made up of two or more parcels. Taxes are figured on each parcel so you will get a bill for each parcel.
Effective January 1, 2016, reminder notices will not be mailed. If payment is not received by June 20, 2019, a delinquent notice will be mailed in July 2019. If you have moved or changed your address, it is your responsibility to notify the Assessor’s office in order to avoid billing address problems. Delinquent notices are mailed in January and July on all parcels with delinquent balances.
If you would like to receive a reminder electronically, we encourage you to sign up using our E-Statements. A reminder will be sent prior to the June payment date. You can register for the on line statements on our website.
FAILURE TO RECEIVE A BILL DOES NOT EXCUSE THE TAXPAYER FROM PAYING TAXES, LATE FEES & INTEREST ACCRUED.
Property tax relief is available through the Homeowner’s Exemption, Property Tax Reduction (Circuit Breaker) and the Hardship Exemption. You must apply for Homeowner’s Exemptions and/or Property Tax Reduction benefits with the Assessor’s office by April 15th.
The Homeowner’s Exemption reduces the taxable value of your primary residence by one-half of the value of the house and up to one acre of the land it sits on, to a maximum of $100,000. You only need to apply for the Homeowner’s Exemption the first year you own and occupy a home. Contact the Payette County Assessor at 642-6012 for more information or to receive an application.
The Property Tax Reduction (Circuit Breaker) is an income-based benefit for individuals 65+, disabled or widowed at any age, blind, fatherless or motherless children under 18 years of age, former prisoner of war/hostage, veteran with a 10%+ service-connected disability or a veteran receiving a VA pension for a nonservice-connected disability.
If you qualify, the State of Idaho pays all or part of the property taxes (up to $1320.00) on your primary residence and up to one acre of land. The benefit is calculated based on a sliding scale according to your income. Application must be received by April 15th of each year. Contact the Payette County Assessor at 642-6012 for more information or to receive an application.
Hardship Exemptions (63-711) for prior year taxes are considered on a case-by-case basis and granted at the discretion of the County Commissioners at Public hearing, based upon the financial status of the applicant and other related circumstances. The property owner can apply at any time of the year at the Commissioners’ Office.
Exceptional Exemptions (63-602AA) for current year taxes (which will not be billed until the end of the current calendar year) are granted on a case-by-case basis, at the discretion of the Board of Equalization at public hearing, based on the financial status of the applicant and other related circumstances. Applications must be received in the Commissioners’ Office no later than June 20th.
The mortgage company receives an electronic billing for the entire county and will pay your taxes from that billing. The property owner is sent a copy of the bill so he/she will know what the taxes are for the year. Every property owner is entitled to a copy of their bill by state law. At the time your taxes are paid by the mortgage company, your receipt will reflect which mortgage company made the payment.
If the payment is not postmarked by the due date, late charges and interest will be added.
You may challenge the taxable value of your property only during the month after receiving your assessment notice. Assessment notices are mailed on or before the 4th Monday in May of each year and the appeal must be received by the Commissioners’ office by the 4th Monday in June. If you did not appeal the current year value in May or June, you must wait until next year to appeal the assessed value. Contact the assessor’s office to begin the process.
If you feel that the levy of a taxing district is too high or you wonder what the levy pays for, call the district directly. You can have input regarding the annual levy rate of a taxing district by participating in the annual budget hearings of the districts.
Assessment notices are issued to inform you of the value of the property and/or improvements. Pay close attention to the assessment notice, as the value listed will be used in calculating your tax bill in November. Instructions for appealing the value are on the back of the assessment notice.
Appeals must be filed immediately upon receipt of the assessment notice. The appeal period closes after the 4th Monday in June of each year. If you missed filing your appeal for this year, you may contact the Assessor to discuss your property value for the upcoming year.
- Be aware of the important dates and deadlines for payments, applications for property tax relief and assessment appeals.
- It is particularly important that you be aware of your property tax due dates. Tax bills are mailed on each parcel. However, failure to receive a tax bill does not excuse the taxpayer from paying the taxes, late fees and interest accrued, if any.
- When mailing your tax payment, be sure the envelope is U.S. postmarked on or before the due date.
- If you will be traveling or out of the country at the time taxes are due, contact our office for an “estimated tax amount” so that you can prepay or make other arrangements to pay by the due date.
- Proof of payment of property taxes is the responsibility of the taxpayer [I.C.63-1306(2)]. Be sure to keep accurate records, receipts and cancelled checks documenting your payments.