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1. When are property taxes due?

Your property tax is due on or before December 20th. If you choose to pay in two installments, the first half is due on December 20th with the second half due on or before June 20th.

2. Are there any important deadlines?

- December 20th - Last day to pay full tax payments or first one half tax payments without late charge and interest on the first half.
- April 15 - Last day to apply for Homeowner's Exemption or Circuit Breaker benefits.
- June 20 - Last day to pay second one half payments without late charge and interest, calculated from January 1st.

3. How and Where do I pay my Taxes?

• There are multiple ways in which you can make your property tax payment.

1. You can mail in your tax payments. When mailing in your payment please include your parcel number for each parcel you are paying. The Gooding County mailing address is:

Gooding County Treasurer's Office
P.O. Box 326
Gooding, Idaho, 83330

2. You can bring in your tax payment in person to the Gooding County Treasurer’s Office. The Treasurer’s Office is located at:

145 7th Avenue East
Gooding, Idaho, 83330

3. You can drop your payment in our drop box. Located at 145 7th Avenue East, Gooding, Idaho on the North/West side of the building. The drop box is for payments made with checks only.

4. You can pay your taxes online. Go to the Pay Online Menu and click on the link provided.

5. You can pay over the phone with our automated phone system. Go to the Pay Online Menu to find the automated phone system phone number.

6. You can set up your Online Bill Pay to pay your taxes*. When you set up your Bill Pay payment, you will use your parcel number for the account number. For the payment address, you will use: P.O. Box 326, Gooding, Idaho, 83330.
If you have any questions setting up your payment you can contact your bank for help.

*REMEMBER that Online Payments are posted on the day they are received. Please pay attention to payment dates around due dates. If your payment is received after the due date it will be considered late. It is recommended that you make your payment well in advance of the due date.

4. I received TWO bills but I only have ONE property. Why?

•There are a few reasons you may receive a second bill for your parcel.

1. If you built or bought a newly constructed home that was completed midyear, you may receive a subsequent occupancy bill (sub roll). This bill will be in addition to the Real Property (land) bill already sent in November. This occupancy bill will be for the improvements made to the real property, i.e. a home. These subsequent parcel numbers will usually start with either an OC or O1. These subsequent bills are late additions to the tax roll. If you have a lender you will need to verify with them who is going to pay this bill. A copy was not sent to them. These subsequent billings (sub rolls) will notify you of their due dates.

2. If you own a business you may receive a bill for Personal Property or Transient Property tax. These parcel numbers usually starts with a PP or T1. Any personal property with a value over $100,000, will receive a bill. These bills will notify you of their due dates. Transient Property (T1) however is required to be paid in full on or before its due date.

3. On occasion, some parcels cannot be combined with your home’s parcel number. When this happens you will get a separate bill for each parcel.

5. My MORTGAGE COMPANY should pay this tax. Why did you send me a bill?

•Each November a bill is sent to the owner of every parcel. If your taxes are scheduled to be paid by a mortgage company, it will be noted on your bill. If this notification is missing, please contact your mortgage company to verify who will be paying your taxes. These bills are sent for the verification of annual taxes.

6. Where does my tax money GO? What is a TAXING DISTRICT?

•Property taxes are used to pay for schools, cities, counties, local law enforcement, fire protection, highways, libraries, and more. The state oversees local property tax procedures to make sure they comply with Idaho laws.

•Each year in November you will receive a tax bill for each parcel you own. This bill will have a breakdown of each taxing district and the portion of your taxes that goes to each of these districts.

•A taxing district is an entity which is authorized by law to levy taxes to provide services to a group of property owners in a particular area. Idaho code 63-3101 defines a taxing district as follows: A taxing district within the meaning of this act is any county, any political subdivision of the state, any municipal corporation, including specially chartered cities, any school districts, including specially chartered school districts, any quasi-municipal corporation, or any other public corporation authorized by law to levy taxes, now or hereafter organized

7. What are MY responsibilities as a property owner and taxpayer?

•Be aware of the important dates, deadlines, and 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 for 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. See Idaho code 63-902(9).

•When mailing your tax payment, be sure the envelope receives a United States Post Office postmark on or before the due date. A post office cancelation is considered the filing date. A postage meter is not an acceptable post office cancelation mark. See Idaho code 63-217

•If you will be traveling out of the area when taxes are due, contact our office for an “estimated tax amount” so you can prepay or make other arrangements to pay your taxes on time.

•Proof of payment for property taxes is the responsibility of the taxpayer. See Idaho code 63-1306(2). Be sure to keep accurate records, receipts and canceled checks documenting your payment.

•Be sure to notify the Assessor’s Office whenever a parcel’s mailing address changes.

•Be sure to notify the Assessor’s Office if you sell or move a manufactured home.

•Be sure to notify the Assessor’s Office if you transfer, sell, or liquidate any personal property.

8. Is there a Tax Reduction Program?

•For those who qualify there is a property tax reduction program called the Circuit Breaker.
•What is the Property Tax Reduction Program?

The Property Tax Reduction (Circuit Breaker) program reduces property taxes* for qualified applicants. The amount of reduction is based on income for the previous calendar year. If you qualify, the property taxes on your home and up to one acre of land may be reduced by a certain dollar amount.

*Property Tax Reduction benefits will not reduce solid waste, irrigation, or other fees charged by government entities.

•Who Qualifies?
1.You must have owned and lived in a home or mobile home in Idaho that was your primary residence before April 15, of the applying year and apply between January 1 and April 15. (You may qualify if you lived in a care facility or nursing home. Contact your County Assessor for information.)
2.Had a maximum income, for the previous year (please contact your Assessor’s office to verify what the income requirement is) , and
3.Met one or more of the following status requirements as of January 1 of the applied for year:
•Age 65 or older
•Widow(er)
•Blind
•Fatherless or motherless child under 18 years of age
•Former prisoner of war/hostage
•Veteran with a 10% or more service-connected disability or receiving a pension from

Veterans Affairs (VA) for a non-service-connected disability
•Disabled as recognized by the Social Security Administration, Railroad Retirement Board, or

Federal Civil Service
•How to Apply
1. Contact the Gooding County Assessor for application materials
2.Complete an application. The assessor’s office can help you.

The Gooding County Assessor can be contacted:

In Person:
145 7th Ave. East
Gooding, Idaho, 83330

By Phone:
(208)934-5666

Fax:
(208)934-5667

Email:
Jnovis@co.gooding.id.us
or
Jbaldwin@co.gooding.id.us

9. Do you have Delinquent PROPERTY SALE?

Yes, Gooding County usually holds their tax deed auction in November. Check the "Tax Deed Sale" tab for further information.

10. Is any tax RELIEF available to HOMEOWNERS?

•If you’re a homeowner, you can apply for an exemption on the value of your owner-occupied primary residence, including a manufactured home. The exemption applies to fifty percent of the value of the residence (including up to one acre of land) or to the maximum homeowner’s exemption, whichever is less. Taxes are computed on the nonexempt value. You may also apply for this exemption on your home (not land) if you’re paying occupancy taxes.
•Applications are available from the Gooding County Assessor's when an application is approved, the exemption is continuous as long as you own and occupy the property. Upon change of ownership, the new owner must file a new application.
•No income or age restrictions exist, but you can qualify for an exemption on only one home at a time.
•You must own and occupy your home before April 15 of the current year and must apply for the exemption by April 15.

11. Will I be sent any OTHER NOTICES?

•If you do not pay the full tax amount on or before December 20th, we will send out periodic reminders. Failure to receive a bill and/or reminder does not excuse the taxpayer from paying taxes, late charge & interest accrued, if any.

12. What is the NOTICE I received from the ASSESSOR and how does it relate to taxes?

•Assessment notices are sent annually to inform you of the assessed value of the property and/or improvements. The county assessor usually mails this notice to you by the first Monday in June. If you don’t receive this notice, contact the Gooding County Assessor.
•The assessed value of your home is part of the calculation of how much tax you pay. Assessments should be accurate so that all taxpayers pay their fair share of the total property tax.

13. What can I do if I feel the amount of my taxes seem too High?

•The amount of tax is determined from the budget needs of the taxing districts. Many kinds of taxing districts exist in Idaho. Some, like cities and counties, levy taxes to provide a wide range of services. Others levy taxes for specific purposes like highways, schools, or fire protection. Officials for each taxing district determine the annual budget needed to provide the district’s services. The part of the approved budget to be funded by property tax is divided by the total taxable value of all properties within the district. The result is the district’s tax rate (or levy). This rate, multiplied by the taxable value of your property, determines the amount of taxes you owe to that district. Each property is located within several independent taxing districts. Your property tax bill will include taxes for all the districts where you live. The tax rate for a taxing district is the same for all taxable properties within that taxing district.
•Value changes don’t equal tax changes. Since taxes are based on the budgets of taxing districts, those districts can budget the same amount from property tax from one year to the next, but when property values go down, the levy rate goes up automatically to compensate. If one property’s value increases more than others, its taxes go up faster than others. For most taxing districts, budgets are set in August or early September, so final property tax amounts aren’t certain until then.
•If you have questions about how your value was developed or believe that value to be wrong, the first thing you need to do is contact the Gooding County Assessor’s Office. Most concerns can be resolved by talking with them.
•If the Assessor is unable to resolve your concern and you don’t agree that your assessed value reflects the market value of your property on Jan. 1, (calculated before subtracting the homeowner’s exemption), you must file an appeal with your county commissioners by the 4th Monday in June. Contact the Gooding County Commissioners office to file an appeal with the board of equalization. (The board of county commissioners meets as the board of equalization.) For most assessments, the board of equalization meets to hear appeals between the fourth Monday in June and the second Monday in July.
•If you disagree with a decision from the board of equalization, you may appeal that decision within 30 days to the state board of tax appeals. The county Commissioner’s Office has information to help you file such an appeal.

14. What if my payment is LATE?

1st Half – Real Property
•If the first half is not paid on or before December 20th 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 1st 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.

2nd Half – Real Property
•If the second half is not paid on or before June 20th 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 1st of that year.
•If the second half tax has been paid in part, late charge and interest are calculated on the remaining tax.

1st Half – Manufactured Home or Personal Property
•If the first half is not paid on or before December 20th 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 1st of the following year on the delinquent tax and late charge.
•If the first half tax has been paid in part, late charge and interest are calculated on the remaining first half tax.

2nd Half – Manufactured Home or Personal Property
•If the second half is not paid on or before June 20th that half becomes delinquent and the entire tax becomes due and payable.
•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 1st of that year.
•If the second half tax has been paid in part, late charge and interest are calculated on the remaining tax.

If any manufactured home or personal property tax becomes delinquent the entire tax becomes due and payable. A warrant of distraint will be issued to the county sheriff for collection. Full payment of all tax, late charge, warrant fees and interest is required to release the warrant.

15. What are my PAYMENT OPTIONS? Can I make PARTIAL PAYMENTS or get a HEAD START on future taxes?

•There are a few payment options for you.

1.Pay in full: For regular taxes you may pay your taxes in full on or before December 20th. For subsequent billings (sub rolls), you may pay the full year on or before the due date on your bill.
2.Pay halves: You may pay the first half of your taxes on or before December 20th and pay the second half on or before the following June 20th. You may use this payment option also with subsequent billings (sub rolls). The due dates will be on your bill.
3.Prepay: You may prepay your taxes. We can accept multiple or lump sum prepayments. You may use any of the before mentioned payment methods. You will need to pay at least $25 and include your parcel number for reference. Please remember that any amount paid will not be refunded and will need to be used for upcoming taxes.
4.Partial payments: You may make multiple payments toward currently due taxes. Payments may be paid at any time and in any amount. Any payment received will be applied to the oldest due taxes. Again, please include your parcel number with any payment. Once your taxes are past due, your payment will be applied to tax, costs, interest and late charge in the proportion each bears to the total amount due.

16. How do I change my ADDRESS?

•To change your address, please contact the Gooding County Assessor’s Office. They can be reached by one of the following:

In Person:
145 7th Ave. East
Gooding, Idaho, 83330

By Phone:
(208)934-5666

Fax:
(208)934-5667

Email:
Jnovis@co.gooding.id.us

** You may also print off the change of address form located under "forms" **