All taxes extended on the property roll are payable on or before December 20. The taxes may be paid in two equal halves.

First Half

If the first half is not paid on or before December 20, that half becomes delinquent and a 2% late charge must be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1 of the following year. If the first half tax has been paid in part, late charge and interest are calculated on the remaining first half tax.

Second Half

If the second half is not paid on or before June 20, that half becomes delinquent and a 2% late charge must be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1 of that year. If the second half tax has been paid in part, late charge and interest are calculated on the remaining tax.

Payment Window

All taxes extended on subsequent or missed property rolls are payable within 30 days of the billing date and become delinquent if unpaid 30 days after the bills are mailed (Idaho Code 63-903).