Treasurer and Tax Collector Office

Elected Official:	Connie Kesler
Mail To:	Adams County Courthouse PO Box 47 Council, ID 83612
Phone:	(208) 253-4263
Fax:	(208) 253-4361
Email:	ckesler@co.adams.id.us
Office Hours:	8:00 am – 5:00 pm Mon-Fri

Duties of County Treasurer

The primary duty of the County Treasurer is handling the County’s funds. In addition, the Treasurer is also ex officio tax collector, ex officio public administrator, and the State’s representative in the collection of certain occupational license fees.

The County Treasurer is elected every four years.

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Important Deadlines

December 20 - Last day to pay full tax payments or first one-half tax payments without late charge and interest on the first half.

April 15 - Last day to apply for Homeowner’s Exemption or Circuit Breaker benefits.

June 20 - Last day to pay second one-half payments without late charge and interest, calculated from January 1st.

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Taxpayers Responsibilities and Reminders

• To 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 charges and accrued interest, if any.
  
• Be sure to notify the Assessor’s office whenever your mailing address changes.
  
• When mailing your tax payment, be sure the envelope is US postmarked on or before the due date.
  
• A US postmark is accepted as your payment date for the current year tax. The postal service does not guarantee your item will be postmarked with the current date. Please mail early or request your envelope be properly date stamped at the window.
  
• 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 you can prepay or make other arrangements to pay by the due date.
  
• Partial payments of at least $25 can be made at any time on delinquent, current or future taxes.
  

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Tax Payment Cycles and Due Dates

In the State of Idaho, the property tax year runs from January 1st to December 31st, a calendar year.

All taxes on property assessed on the "Primary" Assessment Roll for the tax year are billed by the 4th Monday in November with a due date of December 20th (or the first business day following).

The taxpayer is given the option of paying the taxes in full or in two equal halves on or before December 20th of the tax year. The second half must then be paid by June 20th of the following year. If the 20th falls on a weekend, the due date will be extended to the first business day following the 20th.

If the first half of the tax amount is not paid by the December 20th due date, a late charge [Idaho Code 63-201(7)] equal to 2% of the delinquent first half amount is added to the first half tax amount. Interest at the rate of 1% per month (Idaho Code 63-1001) will accrue on the delinquent first half tax beginning on January 1st. (Idaho Code 63-903)

If the second half of the tax amount is not paid on or before June 20th of the following year, that half becomes delinquent and a 2% late charge is added on June 21st. Interest on delinquent second half taxes is calculated at the rate of 1% per month dating back to January 1st of that year.

Taxpayers often have difficulty understanding why, if they pay their second half taxes only a few days after the June 20th due date, they must pay six months of interest on the delinquent second half. Under Idaho Code, the full year taxes are DUE on December 20th, therefore, interest is retroactive to January 1st.

To ease the burden of payment of the taxes in a lump sum, the law gives the taxpayer the option of paying one-half of the tax amount on or before December 20th and deferring payment of the second half taxes until June 20th of the following year without any late charge or interest.

If, however, the payment is not received (or postmarked) by June 20th, the late charge and interest is added as if the tax became delinquent after the original December 20th due date.

Please Note: Additional Collection procedures exist on delinquent Mobile Home and Personal Property taxes. These procedures include additional fees, loss of the extension option on the second half and collection by the sheriff on a Warrant of Distraint.

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Tax Bills

Idaho Code 63-902 specifies the tax billing procedure for property taxes. There is only one required billing under state code and that's the bill that must be mailed on or before the fourth Monday of November in each year (or, in the case of the subrolls, 30 days after we receive the charge). The delinquent notices and the second half billing that Adams County sends out are courtesy billings, provided as a service to taxpayers of Adams County. This particular code section also states what information must be on the tax notice.

A significant item of interest is subsection (9): "Failure to mail such property tax notice, or receipt of said notice by the taxpayer, shall not invalidate the property taxes, or any proceedings in the collection of property taxes, or any proceedings in the foreclosure of property tax liens." Simplified this means that late charges, interest and warrant fees, etc., must be paid even if the bill is not received by the taxpayer.

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Payment Information

Postmark Accepted as Payment by Due Date
Idaho Code 63-217-1(a)
If the payment is postmarked on or before the due date, it will be accepted as if paid on or before the due date. Interest and late charge will not be charged. 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.

Credit Card Payments
There are additional fees associated with credit card transactions that are paid by the taxpayer. Credit card payments will be accepted until midnight Mountain Time on the due date.

Partial Payments
Partial payments of at least $25 can be applied toward taxes on both real and manufactured home or personal property. A billing will be mailed for any remaining balance which may be paid according to the standard schedules and regulations for property tax collection.

Once any part of a manufactured home or personal property tax becomes delinquent, the unpaid portion of the entire tax shall immediately become due and payable.

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Due Date Exceptions

Exceptions to the basic due date rules for property taxes may occur under the following circumstances:

Demand Tax Bill - Business Personal Property: If a business closes, the assessor may request that a Demand Tax Bill be issued for immediate collection of business personal property tax.

Demand Tax Bill - Manufactured Home (Burned/Demolished/Moved/Sold): If the assessor discovers that a manufactured home in his/her area has burned or has been demolished, moved or sold without prepayment of the current year taxes, the assessor will request that a Demand Tax Bill be issued for immediate collection of personal property tax.

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Links of Interest

For additional tax and tax relief information:
State Tax Commission – Property Tax Information
State Tax Commission – Property Tax Reduction

Other links of interest:
State Tax Commission
Idaho Association of Counties
Adams County - Access Idaho Credit Card Payment (For Prop Tax Pmt)

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Frequently Asked Questions

When are property taxes due?
Your property tax is due on or before December 20th. If you choose to pay in two installments, the first half is due on December 20th with the second half due on or before June 20th.
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.

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How and where do I pay my taxes?
Pay by Mail: Make sure your envelope is US 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 bottom portion of your bill with your payment to help us process your taxes efficiently.

Pay in Person: Go to the Treasurer's Office, Adams County Courthouse, 201 Industrial Avenue, Council. Office hours are 8:00 am to 5:00 pm Monday – Friday.

We accept checks, cashier's checks, money orders and cash. We can now accept credit card payments at the Treasurer's Office, by telephone and/or through the internet. There is a 2.75% convenience fee, with a possible $1 minimum, charged by the vendor directly to the credit cardholder. 

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Can I pay on the Internet or by phone?
You can pay on-line by credit card** at  www.co.adams.id.us (PayPort) 

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What if my payment is late?
A late charge equal to 2% of any unpaid portion of the first half of the tax is added on December 21st. (If the 20th falls on a weekend, the due date will be extended to the first business day following the 21st). Interest accrues daily, at 1% per month, beginning January 1 on any delinquent tax.

When 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 charge, warrant fees and interest is required to release the warrant.

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What information is on my tax bill?
The property type and parcel number are identified on the top right side of the bill.
If prior year taxes are owing, the delinquent year is shown on the top portion of your bill. Since the amount due on the tax bill reflects only the current year tax amount, please call our office for payoff amounts on prior year taxes, including late charge and interest. Payments are applied first to the most delinquent tax amount.
The Tax Summary is a listing of Taxing Districts receiving revenue from your payment, including the district name, levy and tax dollar amount.

The final levy is multiplied by the taxable value, then certifications and/or special assessments are added to equal the TOTAL TAXES BILLED. Tax credits, prepayments, 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.

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Can I make partial payments or get a head start on next year’s tax?
Partial payments of at least $25 toward real property delinquent taxes are accepted and are applied to tax, costs, interest and late charge in the proportion each bears to the total amount due.

Partial payments of at least $25 can be applied toward current year or future taxes on all property types. Any remaining balance may be paid according to the standard schedules and regulations for property tax collection.

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I received TWO bills but I only have one property. What's going on?
If your new home was completed and occupied after the beginning of the year, you may receive a prorated “Occupancy” bill. This can arrive in November with the “Real Property” billing (which represents tax on the land) or it may come on a later Subsequent/Occupancy roll which occurs in January and/or February.

Subsequent bills are late entries to the tax roll, and are not be coded for billing directly to your mortgage company. If your mortgage company will be paying the bill, please forward it to them immediately.

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 will receive separate bills for the home and land. Check the area in the top right hand corner of the bill. This will tell you the property type: Real (land and permanent buildings) or Manufactured Home.

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Where can I get HELP with my taxes?
Property tax relief is available through the Homeowner's exemption, State Circuit Breaker Program and the Hardship exemption. You must apply for Homeowner's Exemptions and/or Circuit Breaker benefits with the Assessor's office before April 15th.

The Homeowner's Exemption reduces the taxable value of your primary residence by one-half of the value of the dwelling and up to one acre of land, to a maximum of $100,938. The maximum allowable amount will vary according to the House Price Index each year. You only need to apply for the Homeowner's Exemption the first year you own and occupy a home.

The 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. The income requirements and benefits vary slightly from year to year. Please contact the Assessor’s Office for more information.

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 pick up applications at any time of the year in the Treasurer’s and Assessor’s Offices.

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My mortgage company should pay this tax. Why did you send me a bill?
Each year, just prior to billing, the mortgage companies provide new listings of the parcels they will pay. The mortgage company then receives a billing for each of their coded accounts and the property owner is sent a copy. If the payment is not mailed prior to the due date, late charge and interest will be added.

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How do I challenge the amount of my tax if it seems TOO high?
You need to first determine if you are unhappy with the market value or the amount of taxes levied against the market value.

You may challenge the taxable market value of your property only during the appeal period after you receive your assessment notice in May. If you did not challenge the value in May or June of that tax year (the deadline for appeal appears on your assessment notice each year), you must wait until next year to appeal the accuracy of the assessed value.

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 (the phone numbers for each district appears on your assessment notice). You can have input regarding the annual levy rate of a taxing district by participating in the annual budget hearing of the districts.

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What are MY responsibilities as a property owner and taxpayer?
1. Be aware of the important dates and deadlines for payments, applications for property tax relief and assessment appeals.

2. 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 charges and interest accrued, if any.

3. When mailing your tax payment, be sure the envelope is US postmarked on or before the due date. If you are mailing close to the deadline, it is strongly suggested that you have your envelope postmarked at the postal counter rather than dropping it in a mailbox to be sure it is properly dated.

4. Be sure to notify the Assessor's Office whenever your mailing address changes.

5. 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.

6. 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 payment.

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Do You Have Delinquent Property Sales?
Being a small county, we do not have land sales on a regular basis. Once our office has completed the tax deed process, the parcels become the responsibility of the Adams County Commissioners. They will decide when these properties will be put up for auction. We usually recommend any interested parties to subscribe to the local legal newspaper "The Adams County Record" at PO Box R, Council, ID 83612 as we are required to advertise all land sales in that newspaper.

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