Property Tax Collection / Delinquencies

Payment of a Tax Delinquency

When a tax becomes delinquent, payments are posted to the roll and applied to costs, interest, late charge and delinquent tax in the proportion each bears to the total amount due (Idaho Code 63-1002).

Filing of Material by Mail

A post office cancellation is considered the filing date. A postage meter is not an acceptable post office cancellation mark (Idaho Code 63-217).

Effect of Failure to Receive Notice

If you do not receive a tax notice on property, this does not excuse the late charge and interest for non-payment (Idaho Code 63-902(9)).

Monthly Payments Accepted

Any portion of a property tax may be paid at any time. However, to avoid delinquency, total payment must be made in full by the due date. Partial payment of any tax will not invalidate any collection process as defined by Idaho Code 63 to 903.