Property tax in Gem County, Idaho
The median property tax bill in Gem County, Idaho is $1,418 a year, which is about 0.33% of the county's median home value of $428,700. 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.
Estimate the property tax on a home in Gem County
Enter a home's market value for a ballpark at Gem County's average effective rate of 0.33% (Census). The real bill depends on the home's assessed value, the millage where it sits and any exemptions.
Estimated property tax: $1,415 / year
Property tax in Gem County at a glance
| Measure | Value |
|---|---|
| Median annual property tax | $1,418 |
| Median home value | $428,700 |
| Effective tax rate | 0.33% |
| 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 Gem County compare in Idaho?
Among Idaho's 44 counties, Gem County has the 40th highest effective property-tax rate: 39 rank higher and 4 rank lower. That places it among the least taxed counties in the state. Nationally, it ranks 3031st of 3135 US counties by effective rate. See every Idaho county ranked.
How much do homeowners in Gem County actually pay?
The median is only the middle bill. Across Gem County's 5,811 owner-occupied homes, 10.3% pay $3,000 or more a year in property tax, 27.9% pay at least $2,000, and 16.6% pay under $800. Another 7.3% report paying no property tax at all, which usually means an exemption covers the whole bill.
| Annual bill | Homes | Share |
|---|---|---|
| Under $800 | 964 | 16.6% |
| $800 to $1,499 | 1,953 | 33.6% |
| $1,500 to $1,999 | 848 | 14.6% |
| $2,000 to $2,999 | 1,020 | 17.6% |
| $3,000 or more | 599 | 10.3% |
| No property tax paid | 427 | 7.3% |
Owners with a mortgage pay a median of $1,455 and owners without one pay $1,385. That is within 10% either way, so in Gem County paying off the house does not go with a noticeably different bill. Census table B25103.
How does the Gem County property tax bill compare with local incomes?
The median property tax bill of $1,418 is about 1.9% of the median income of Gem County homeowner households, $72,866 a year. That compares two middles, so a retiree in a long-held home can pay a far larger share. 76% of Gem 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 Gem County?
Yes. The median bill went from $1,120 in 2015-2019 to $1,418 in 2020-2024, a 26.6% rise. Over the same span the median home value moved 154.1%, from $168,700 to $428,700. 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 Gem County
Gem County borders 7 counties.
| County | Effective rate | Median bill | Median home value |
|---|---|---|---|
| Ada County, ID | 0.52% | $2,655 | $512,300 |
| Canyon County, ID | 0.52% | $2,011 | $390,000 |
| Washington County, ID | 0.49% | $1,371 | $278,100 |
| Payette County, ID | 0.4% | $1,357 | $341,800 |
| Adams County, ID | 0.36% | $1,359 | $376,500 |
| Boise County, ID | 0.34% | $1,611 | $476,100 |
| Gem County, ID (this county) | 0.33% | $1,418 | $428,700 |
| Valley County, ID | 0.3% | $1,964 | $657,000 |
How is a home assessed in Gem County?
Idaho assesses homes at 100% of market value in every county, Gem County included. How Idaho assesses and reappraises homes.
Is there a homestead exemption in Gem 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 Gem County. Idaho's exemptions and relief programs in full.
When are property taxes due in Gem County?
Counties mail bills in November. The full amount is due by December 20, or you can split it and pay half by December 20 with the second half due by June 20. The June grace period only applies if the first half was paid in full and on time. Miss either deadline and late charges plus interest are added to whatever is outstanding.
Idaho splits the bill into 2 installments. That is the Idaho rule. Gem County issues and collects the bill, so the dates printed on your statement are the ones that bind you.
How to appeal your Gem County property assessment
You contest the assessed value with the county board of equalization, then the Idaho Board of Tax Appeals or district court. The filing deadline is typically the fourth Monday in June for property on the regular roll, or the fourth Monday in November for the subsequent roll. That is the Idaho rule; Gem County sets the exact dates and forms. The Idaho appeal process step by step.
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 Gem 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 Gem County
The other local tax: combined state and local rate for this county.
Sources
- Median real estate taxes paid and median home value for Gem 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.