Fremont County does not send requests for payment of property taxes, fees or costs via e-mail. If you receive an electronic request for payment, it is probably fraudulent. If you have any questions, please contact Fremont County officials directly. If you have been contacted in this manner, please notify the Fremont County Sheriff's Office, 208-624-4482.
Title 63 of the Idaho Code was updated as of Jan. 1, 1997. This was the result of a four-year project by county assessors, treasurers, clerks and commissioners, the State Tax Commission and the Idaho Association of Counties. It was approved by the 1996 Legislature with some cleanup in the 1997 session. Basically, it puts the tax year in order.
First the State Tax Commission establishes its rules and regulations, and then the Assessor's Office completes its appraisals accordingly. The next step is for the County Commission to meet as a Board of Equalization. Then the Taxing Districts make their requests for the money they will need to operate through the year and the budget is set for the county. Once this is done, the tax rate is set. After this, the Tax Collector takes over and the tax notices are sent to property owners or their mortgage companies.
Tax notices are mailed as early as possible in November each year. The tax notice is for the CALENDAR YEAR. All taxes on the first property roll are due Dec. 20 without late charges or interest. Tax may be paid in two halves; first half due Dec. 20 and a grace period on the second half until June 20 of the following year.
Any portion of a tax can be paid at any time, but if there is a remaining balance of the first half not paid by Dec. 20, there is a 2 percent late charge applied immediately and 1 percent per month interest beginning Jan. 1 of the following year on the remaining balance. If the second half is not paid by June 20, there is a 2 percent penalty and 1 percent per month interest from Jan. 1, NOT JUNE 21.
There are two other rolls for taxes. One is the subsequent roll, which is mailed out as soon as possible after the closing of the Board of Equalization the first Monday of December. The tax is due on this roll 30 days after mailing or as stated on the tax notice, with late charge and interest if delinquent. The missed property roll is sent the first part of February as soon as the BOE is closed.
Collection of Personal Property
If the first half is not paid on or before the due date, the FULL TAX becomes due with a late charge of 2 percent and interest at 1 percent per month on the first half starting Jan. 1 of the following year. An extension for up to 120 days may be granted by the County Commissioners prior to the tax becoming delinquent. This does not, however, forgive any late charge or interest.
Warrants of Distraint On Personal Property And Mobile Homes
The Tax Collector must issue a Warrant of Distraint to the County Sheriff if personal property or mobile homes are not paid on time. This gives the Sheriff the right to collect the tax with additional costs, and if not able to collect, the Sheriff can seize and sell any personal property belonging to the person taxed to satisfy taxes and charges. If property is sold or repossessed during the year, the Sheriff may pursue the collection of taxes from the new owner.
Delinquent Real Property Taxes
(Idaho Code §63-1002)
Any payments received will be applied to the oldest delinquency or tax of record.
If real property is not paid within three years, the Tax Collector shall deed the property to the County. Before doing this, the Tax Collector must issue a PENDING ISSUE OF TAX DEED to any person holding a recorded interest in the property by certified mail. A Party of Interest may file a written request to be notified of a delinquency prior to deeding to the County. An AFFIDAVIT OF COMPLIANCE must be recorded as proof of any notifications to any recorded owners or parties of interest. Additional notification of delinquencies shall be published in a local newspaper for four consecutive weeks prior to deeding. Idaho Code 63-1007 allows for the recorded owner to redeem the property prior to the sale by the Commissioners by paying all delinquent years and the current year.
Manufactured Homes/Real Property
(Idaho Code §63-304)
Manufactured homes may be declared real property and combined with the land if a statement of intent to do so is recorded. This needs to be done with the Assessor's Office.
Interim Payment Accounts
(Idaho Code §63-906)
You may set up an interim payment account with the County Treasurer. This will be applied to the current year taxes when the notices are printed each year. This minimum payment is $25. This payment does not pay any interest to you, but is similar to making payments to your mortgage company to prepay taxes.
One important item to remember is to let the County Assessor or Tax Collector know your current address. We have no way of tracing this information unless you tell us. If you buy or sell property we encourage you to record all deeds and/or contracts with current owners and addresses. If a contract is not recorded, please bring a copy into the Assessor so the proper person receives the notices.
Your lawyer or the Bankruptcy Courts should notify the Tax Collector if a bankruptcy is filed because it does have an affect on the tax collection procedure.
If your mortgage company is to pay your taxes, they must request the notice from the Tax Collector's Office each year in September. Only one notice is sent, so if the mortgage company is to pay the tax bill, it will receive the notice. The mortgage company is responsible to let you know the amount as soon as possible.
Property values are established in the Assessor's Office. You should receive an assessment notice in June and have until the fourth Monday of June for any protest.
Property Tax Relief
There are three types of exemptions that can be granted in the County:
1. Homeowners Exemption, which everyone qualifies for if you own and occupy your home on Jan. 1 and sign up for by April 15. Application only needs to be made once, provided that you don't move.
2. Circuit Breaker Exemption is for residents who meet certain income criteria or those older than 65, and has to be applied for each year in the Assessor's Office.
3. Hardship Exemption requirements are available through the Clerk's Office or Social Services.
All subdivision plats must be signed by the Tax Collector before recording to make sure all taxes are current.
The County Treasurer is responsible for the investment of all idle county money. The interest earned is allocated in the budget each year.
Local Improvement Districts (LID)
The County Treasurer is responsible for collecting bond and interest payments when a special district, such as sewer or water or lighting district, is approved by vote in a particular area of the county.
The County Treasurer is appointed by the Courts to administer an estate if there are no known heirs. The Coroner and/or Law Enforcement officials should let the Treasurer know as soon as possible that such an estate exists. The Treasurer holds the estate for five years for any heirs to come forth. If the estate is not claimed, the money is turned over to the State as Unclaimed Property.
Dates To Remember
Jan. 1: Date property is valued. Interest applied to prior year's taxes.
Second Week of February: Any property missed on the first roll or the subsequent roll are mailed out.
April 15: Last day to file for Homeowners Exemption and Circuit Breaker Exemption in Assessor's Office.
May: Assessment notices are mailed no later than the first Monday of June.
June 20: Second half of taxes are due.
June 21: A 2 percent late charge and 1 percent per month interest are added to delinquent taxes and calculated from Jan. 1.
Fourth Monday of June: Last day to file a protest of value with the Assessor.
Sept. 1: The tax deed process begins on third-year delinquent taxes.
November: First roll tax notices are mailed as early as possible in November, but no later than the fourth Monday of November.
Second Week of December: Subsequent tax notices are mailed.
Dec. 20: At least the first half of the current year taxes are due.
Dec. 21: A 2 percent late charge is applied to all unpaid first-half taxes.
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