Idaho

Idaho has an effective property tax rate of 0.53%, with a median annual property tax of $2,032. Properties are assessed at 100.0% of market value and reassessed annual. Payments are due semi-annual.

Effective Rate

0.53%

Assessment Ratio

100.0%

Median Annual Tax

$2,032

Payment Frequency

Semi-Annual

Appeal Deadline

By the fourth Monday in June to County Board of Equalization

Due Dates

First half due December 20; second half due June 20

Reassessment Cycle

Annual

Homestead Exception

50% of home value or $125,000 (whichever is less) for owner-occupied primary residence

Key Notes

Property tax circuit breaker program for seniors (65+) and disabled; provides up to $1,500 tax reduction based on income. Rapid home value growth has increased tax burdens in recent years.

Late Penalty

2% penalty immediately; plus 1% per month interest on delinquent balance

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