Property tax in Boise County, Idaho
In Boise County, the property tax bill comes from the Boise County Treasurer. The 2026 bill is paid in 2 installments, and the next one is due December 20, 2026. You can look up and pay the bill on the county's own payment page. Taken from Boise County's own pages, checked September 23, 2026.
The median property tax bill in Boise County, Idaho is $1,611 a year, which is about 0.34% of the county's median home value of $476,100. That effective rate is lower than the typical Idaho county (0.45%) and lower than the national median (0.81%). These are American Community Survey 5-year estimates (2024); your own bill depends on your home's assessed value and any exemptions.
Who sends the property tax bill in Boise County, and how do you pay it?
The bill comes from the Boise County Treasurer. The value it is based on is set by a separate office, the Boise County Assessor, which is who to ask if the value looks wrong. For how to look up and pay the bill, go to the county's own payment information.
In Idaho the county treasurer collects property tax for every local taxing district, including the cities, school districts and fire districts, so there is one bill. Online payments go through the county's processor, Paydici, which charges 2.5% (at least $2.00). The treasurer also accepts monthly prepayments toward the coming bill.
When are property taxes due in Boise County?
For the 2026 bill, Boise County splits the bill into 2 payments, the first due December 20, 2026 and the last June 20, 2027. If either half is not paid in full by its due date, a late charge of 2% of the unpaid amount is added, plus interest of 1% a month counted from January 1 after the year the tax was levied. For the 2026 tax that means interest on a late second half is counted back to January 1, 2027, not from June 20.
| Payment | Due | Note |
|---|---|---|
| Full year, or first half | December 20, 2026 | Idaho law sets this date for every county: the whole year's tax is due December 20, or half may be paid by then with the second half due June 20. December 20, 2026 is a Sunday; Idaho law treats a tax payment due on a Saturday, Sunday or legal holiday as on time on the next business day, Monday, December 21, 2026. A mailed payment counts as made on its U.S. postmark date. Bills are mailed before the fourth Monday of November. |
| Second half | June 20, 2027 | Available only if the first half was paid in full by December 20. June 20, 2027 is a Sunday, so a payment on Monday, June 21, 2027 is on time under the same state rule. |
From Boise County's published schedule, checked September 23, 2026. The county had not posted a calendar labeled for this cycle when we checked, so these dates come from state law and the county's standing schedule; the date on your bill is the one that binds you.
Estimate the property tax on a home in Boise County
Enter a home's market value for a ballpark at Boise County's average effective rate of 0.34% (Census). The real bill depends on the home's assessed value, the millage where it sits and any exemptions.
Estimated property tax: $1,619 / year
Property tax in Boise County at a glance
| Measure | Value |
|---|---|
| Median annual property tax | $1,611 |
| Median home value | $476,100 |
| Effective tax rate | 0.34% |
| Typical Idaho county rate | 0.45% |
| National median county rate | 0.81% |
Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates.
How does Boise County compare in Idaho?
Among Idaho's 44 counties, Boise County has the 38th highest effective property-tax rate: 37 rank higher and 6 rank lower. That places it among the least taxed counties in the state. Nationally, it ranks 3018th of 3135 US counties by effective rate. See every Idaho county ranked.
How much do homeowners in Boise County actually pay?
The median is only the middle bill. Across Boise County's 3,244 owner-occupied homes, 19.5% pay $3,000 or more a year in property tax, 37.2% pay at least $2,000, and 14.8% pay under $800. Another 2.9% report paying no property tax at all, which usually means an exemption covers the whole bill.
| Annual bill | Homes | Share |
|---|---|---|
| Under $800 | 481 | 14.8% |
| $800 to $1,499 | 989 | 30.5% |
| $1,500 to $1,999 | 472 | 14.5% |
| $2,000 to $2,999 | 573 | 17.7% |
| $3,000 or more | 634 | 19.5% |
| No property tax paid | 95 | 2.9% |
Owners with a mortgage pay a median of $1,596 and owners without one pay $1,632. That is within 10% either way, so in Boise County paying off the house does not go with a noticeably different bill. Census table B25103.
How does the Boise County property tax bill compare with local incomes?
The median property tax bill of $1,611 is about 2% of the median income of Boise County homeowner households, $80,682 a year. That compares two middles, so a retiree in a long-held home can pay a far larger share. 90.3% of Boise County's occupied homes are lived in by their owners; renters pay property tax too, just folded into rent.
Have property taxes gone up in Boise County?
Yes. The median bill went from $1,255 in 2015-2019 to $1,611 in 2020-2024, a 28.4% rise. Over the same span the median home value moved 105%, from $232,300 to $476,100. Bills rose more slowly than values, which is what assessment caps and falling millage rates do: the county is taxing a smaller share of each home's worth.
Two Census ACS 5-year periods with no survey years in common, in each period's own dollars. A change counts only if it exceeds the combined 90% margin of error.
Property tax in counties next to Boise County
Boise County borders 5 counties.
| County | Effective rate | Median bill | Median home value |
|---|---|---|---|
| Elmore County, ID | 0.54% | $1,701 | $316,500 |
| Ada County, ID | 0.52% | $2,655 | $512,300 |
| Boise County, ID (this county) | 0.34% | $1,611 | $476,100 |
| Gem County, ID | 0.33% | $1,418 | $428,700 |
| Valley County, ID | 0.3% | $1,964 | $657,000 |
| Custer County, ID | 0.29% | $1,112 | $381,700 |
How is a home assessed in Boise County?
Idaho assesses homes at 100% of market value in every county, Boise County included. How Idaho assesses and reappraises homes.
Is there a homestead exemption in Boise County?
Yes. Idaho's homeowner's exemption takes 50% of a primary home's value off the assessment, capped at $125,000. Apply once through the county assessor. That is the Idaho rule, and it applies in Boise County. Idaho's exemptions and relief programs in full.
How to appeal your Boise County property assessment
In Boise County you appeal to the Boise County Board of Equalization (the county commissioners). The deadline: By the end of the county's business hours on the fourth Monday of June in the year of the assessment, which is June 28, 2027 for the 2027 assessment; the window for 2026 assessments closed June 22, 2026. Assessment notices are mailed by the first Monday of June. A board decision can be appealed within 30 days to the Idaho Board of Tax Appeals or to district court. How to file. Checked September 23, 2026 against state law, because Boise County does not restate them on its own pages.
How Idaho's appeal process works, including the next level if the first one turns you down.
Idaho rules from primary state sources, reviewed September 7, 2026; sources on the Idaho page.
Work out your own numbers
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How much house can I afford?
Your income, debts and down payment against the 28/36 rule lenders actually use, with Boise County's tax rate to hand.
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Mortgage calculator
Monthly payment with principal, interest, tax and insurance, plus what an extra payment saves you.
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Idaho income tax
Brackets, standard deduction and what Idaho actually taxes.
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Sales tax in Boise County
The other local tax: combined state and local rate for this county.
Sources
- Median real estate taxes paid and median home value for Boise County, Idaho: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103, B25077, B25102, B25119 and B25003; the five-year comparison uses the 2015-2019 estimates. Neighboring counties: Census county adjacency file.