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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) , and3.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 Apply1. Contact the Gooding County Assessor for application materials2.Complete an application. The assessor’s office can help you.
The Gooding County Assessor can be contacted:
In Person:145 7th Ave. EastGooding, Idaho, 83330
By Phone: (208)934-5666
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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 OfficeP.O. Box 326Gooding, 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 EastGooding, 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.
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.
•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
•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.
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.
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.
In Person: 145 7th Ave. EastGooding, Idaho, 83330
** You may also print off the change of address form located under "forms" **