Treasurer
Owyhee County Treasurer
Property Owner/Taxpayer Responsibilities and Reminders
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 interest accrued, 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 U.S. postmarked on or before the due date.
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.
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.
When are my taxes due? And, What time period did my payment cover?
December 20: Last day to pay first half tax payments or full tax payments without late charge and interest on the first half.
June 20: Last day to pay second half tax payments for last year without a late charge and interest. If delinquent, interest is calculated from January 1.
See the table below:
| Payment | Due Date | Applies To |
| 1st Installment | December 20 (Current Year) | 1st half of taxes (January – June Current Year) |
| 2nd Installment | June 20 (Following Year) | 2nd half of taxes (July – December Previous Year) |
*NOTE: Payments are applied to the oldest delinquency first. If your property taxes were delinquent, this table may not accurately reflect how your payment will be applied.
Credit Card or Echeck Paying Options
In order to offer you the convenience of using your bank card, a non-refundable fee of 2.50% will be added to your transaction.
All Credit Card options: By Phone, in Person, and Online – will include this convenience fee. This fee goes to our third party provider, Tyler Technologies.
Echeck Option: Convenience fee $1.00. The County does not keep any portion of this fee.
Avoid Penalties
Postmark your Tax Payments by the Due Date
Property tax payments must be received or postmarked by the delinquency date to avoid penalties. If a payment is received after the delinquency date, with no postmark, the payment is considered late and penalties will be imposed, in accordance with State law. A late charge equal to 2% of any unpaid portion of the first half of the tax is added at 5:00 p.m. on the due date. Interest accrues daily, at 1% per month, on a per diem, the rate is .032877 beginning January 1st of the year following the December 20th first half due date. When any portion of 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.
Postmarks
POSTMARKS are imprints on letters, flats, and parcels that show the name of the United States Postal Service (USPS) office that accepted custody of the mail, along with the state, the zip code, and the date of mailing. The postmark is generally applied, either by machine or by hand, with cancellation bars to indicate that the postage cannot be reused.
Taxpayers who send their payments by mail are cautioned that the USPS only postmarks certain mail depending on the type of postage used, and may not postmark mail on the same day deposited by a taxpayer.
Acceptable Postmarks
Standard Postage Stamps
Stamps purchased and affixed to mail as evidence of the payment of postage.
Not Accepted Postmarks
Metered Mail
Mail on which postage is printed directly on an envelope or label by a postage machine licensed by the USPS. Many private companies use these types of postage machines.
Pre-Cancelled Stamp
Stamps sold through a private vendor, such as stamps.com.
Automated Postal Center (APC) Stamps
Stamps, with or without a date, purchased from machines located within a USPS lobby.
Permit Imprint
Pre-sorted mail used by bill pay services, such as online home banking.
Important Deadlines
December 20
Last day to pay full tax payments or first half tax payments without late charge and interest on the first half
January 2
First day to apply for Homeowner’s Exemption or Circuit Breaker Benefits. New for 2021 – Homeowner’s Exemption can be applied for at anytime of the year.
April 15
Last day to apply for Circuit Breaker Benefits. For information on Homeowner’s Exemption or Circuit Breaker Benefits, Call the Assessor’s office at 495-2817.
First 3 weeks in June
Period when you may appeal Assessment Values for current year. Check Assessment Notice for Homeowner’s Exemption if applicable.
June 20
Last day to pay second one-half tax payments for last year without a late charge and interest. If delinquent, interest is calculated from January 1.
Additional Information
You can find additional information about Idaho’s Property Tax by visiting Idaho State Tax Commission web site.
