Duties of the Treasurer include:
- Collecting and investing tax dollars
- Depositing and investing all monies received through fines and fees
- Monthly account balancing
- Keeping funds readily available for operating costs
Taxes are due each year in full on December 20th. However, Idaho law provides for half payments with a six-month grace period to pay the second half of the balance due. The grace period ends June 20th. Any portion of a property tax may be paid at any time, nevertheless, if the first half is not paid totally on or before December 20th, late charges will be applied and interest will be assessed beginning January 1st.
Likewise, payments on the second half not completely paid on or before June 20th will be charged a late fee and interest beginning January 1st. If the 20th falls on a weekend or legal holiday payments will be accepted the next business day. Note that no additional billing is made for the June installment.
Address for Payments
Taxes may be paid in person at the Treasurer’s Office in the County Courthouse, online, or mailed to:
Jefferson County Tax Collector
P.O. Box 146
Rigby, ID 83442
Office hours are 9 am to 5 pm, Monday through Friday.
When mailing payments please, mail early. Many postal drop boxes have an early pick-up time and mail may not be postmarked until the next day. It is recommended that you mail payments at least a day or two prior to the deadline.
- Credit Cards
- Money Orders
- Cashiers Checks
A 2% late charge is applied to all late payments. Interest begins to accrue on a daily basis beginning January 1st and is calculated based on 1% per month.
Personal Property & Manufactured Homes
Unpaid taxes on personal property and manufactured homes will be sent to the Sheriff’s Office on a “Warrant of Distraint”. Additional costs will be incurred and payment in full will be required. Therefore it is very important that the December and June payments be made on time.
Payments in Advance
Payments may be made in advance with a minimum of $25. Payments are applied to the oldest tax first. Advance payments may be made so long as your account is current. Just put the parcel number on the check when mailing payments in.
Calculation of Taxes
In simple terms, taxing districts, such as the cities, school districts, fire districts, cemetery boards, etc. complete operating budget worksheets each year. The totals of the various budgets are divided by the total property values of their respective geographic areas. The resulting figure is referred to as a levy. This levy is multiplied by the value of your individual property to determine a tax amount. Property values, for the purposes of property tax calculations, are determined by the County Assessor’s Office.
The amount of taxes due is ultimately a factor of the combined budgets of the taxing districts. Remember, you have a voice in the amount of tax you pay. Each taxing district is comprised of an elected board that holds a budget hearing every year. These hearings are open to the public for comment. In addition, bonds come up periodically. Taxes are increased or decreased depending upon whether or not these bonds pass or fail.
A list of the taxing districts and levy amounts for the county are available at the Clerk or Treasurer’s Office.
Regarding Assessed Values
In May of each year, the Assessor’s Office mails out assessment notices stating the value that has been placed upon your property. You have until the fourth Monday in June to appeal the value. If you do not respond by this time the value holds until the following year when you again will have the opportunity to appeal the value during the stated period.