Boise County's Treasurer'/ Tax Collector Department

April Hutchings
Treasurer/Ex Officio Tax Collector
ahutchings@co.boise.id.us

Gloria Steffen, Chief Deputy
gsteffen@co.boise.id.us

OCCUPANCY TAX

Occupancy tax is due and payable according to the same schedule as manufactured housing, or real property, whichever is applicable.

See IDAHO CODE 63-317, 63-602Z, and 63-903.

When any part of the tax becomes delinquent, the tax may be collected in the same manner as tax is collected for manufactured homes or real property, whichever is applicable.

Total tax due shown on this statement may not be deductible for Internal Revenue Service (IRS) purposes. Please check with an accountant.

PERSONAL PROPERTY or MANUFACTURED HOUSING

See IDAHO CODE 63-904 (2)

All taxes shown on personal property and manufactured housing are due and payable on demand. If no demand is made, the taxes may be paid in two equal halves. The first half is due and payable on or before December 20, and the second half is due and payable on or before June 20 of the following year. If the first half is not paid on or before December 20, that half becomes delinquent and the entire tax becomes due and payable. A 2% late charge must be added to the delinquent half. Interest is calculated at the rate of 1% per month beginning January 1 of the following year on the delinquent half and late charge. If the first half was paid in part, late charge and interest are calculated on the unpaid portion of the first 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 has been paid in part, late charge and interest are calculated on the remaining tax.

The county tax collector may issue a demand for payment on any personal or manufactured housing tax which becomes due and payable on the demand date. If the tax is not paid, it becomes delinquent the day following the demand date.

REAL PROPERTY

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

Important Information and Dates to Remember

DECEMBER 20, 2006

Last day to pay 2006 full tax payments or first one half tax payments without late charges and interest on first half. The Tax bill is for the full year in which it has occurred. Payments for personal property, Mobile homes must be paid on time or the total amount is due including all late charges.

June 20, 2007

Last day to pay 2006 second one half tax payments without a late charge and interest. If your second one half payment does not meet the June 20^th deadline, a 2% late charge will be added on June 21, and 1% interest will be calculated from January 1^st of that year

PROPERTY OWNER/ TAX PAYER RESPONSIBILITIES AND REMINDERS

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 charge and interest accrued, if any.

When mailing your Tax payment, be sure the envelope is U.S. Post Marked on or before the due date. If you will be traveling or away from your home 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 Tax payer [I.C.63-1306]. Be sure to keep accurate records, receipts and cancelled checks documenting your payment. Be sure to notify the Assessor’s Office at: (208-392-4415) whenever you’re mailing address changes.

Monthly Tax Anticipation payments are accepted. If any questions please do not hesitate to call the office.

Taxes on transient personal property are due in full on demand. If no demand is made, the taxes are due and payable on or before December 20. If the tax is not paid on or before December 20 or the demand date, the full tax 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 tax has been paid in part, late charge and interest are calculated on the remaining tax.

When any part of a tax becomes delinquent, a warrant of distraint is issued to the county sheriff for its collection.

See IDAHO CODE 63-201(24), 63-313, and 63-904(5).