|
Treasurer and Tax
Collector Office
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Appointed
Official: |
Christy Wilson |
 |
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Mail To: |
Adams
County Courthouse
PO Box 47
Council, ID 83612 |
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Phone: |
(208)
253-4263 Ext 6 |
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Fax: |
(208)
253-4368 |
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Email: |
cwilson@co.adams.id.us |
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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.
Cash or Bank Check: Payment can be made with cash or check directly to the County.
Credit
Card Payments
Credit Card payment is available by
calling (208) 253-4263 Ext 6 or online at www.co.adams.id.us
(PayPort).
Payment can be made with a credit/debit card through the state's eGovernment service prover, Access Idaho. The total amount of your transaction will reflect pricing through the Access Idaho electronic payment processor. Credit
card payments will be accepted
until midnight Mountain Time on the due
date.
e-Check Payments
Payment can be made by e-Check by clicking the Retail Lockbox Paystation.com button below. There is a $1.00
charge from the vendor for each transaction. Payments made via
this website should be submitted at least 2 days prior to the due
date to avoid late fees. Should you have any questions or issues
please call our office at 208-253-4263 ext 6.
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)
e-Check (Paystation.com)
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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.
Cash or Bank Check: Payment can be made with cash or check directly to the County.
Credit
Card Payments
Credit Card payment is available by
calling (208) 253-4263 Ext 6 or online at www.co.adams.id.us (PayPort).
Payment can be made with a credit/debit card through the state's eGovernment service prover, Access Idaho. The total amount of your transaction will reflect pricing through the Access Idaho electronic payment processor. Credit
card payments will be accepted
until midnight Mountain Time on the due
date.
e-Check Payments
Payment can be made by e-Check by clicking the Retail Lockbox Paystation.com button below. There is a $1.00
charge from the vendor for each transaction. Payments made via
this website should be submitted at least 2 days prior to the due
date to avoid late fees. Should you have any questions or issues
please call our office at 208-253-4263 ext 6.
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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)
Credit
Card Payments
Credit Card payment is available by
calling (208) 253-4263 Ext 6 or online at www.co.adams.id.us (PayPort).
Payment can be made with a credit/debit card through the state's eGovernment service prover, Access Idaho. The total amount of your transaction will reflect pricing through the Access Idaho electronic payment processor. Credit
card payments will be accepted
until midnight Mountain Time on the due
date.
**Credit
card payments will be accepted until
midnight Mountain Time on the due date.
There are additional fees associated with
credit card transactions
that are paid by the cardholder directly
to the vendor.
For
information on paying on-line by credit
card, visit our website, at www.co.adams.id.us
(PayPort)
Credit
card payment services are provided by a
private vendor, and all fees associated
with the transaction are paid by the
credit card holder. You will receive a
confirmation number indicating that your
transaction is complete.
e-Check Payments
Payment can be made by e-Check by clicking the Retail Lockbox Paystation.com button below. There is a $1.00
charge from the vendor for each transaction. Payments made via
this website should be submitted at least 2 days prior to the due
date to avoid late fees. Should you have any questions or issues
please call our office at 208-253-4263 ext 6.
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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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