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 December 20, there is a 2% late charge applied immediately and 1% interest per month beginning January 1 of the following year on the unpaid balance.
If the second half is not paid by June 20, there is 2% late charge and 1% interest per month retroactive to January 1.
There is also a subsequent roll, which is mailed out as soon as possible after the closing of the Board of Equalization on the first Monday of each December. Tax is due on this roll 30 days after mailing or as stated on the tax notice. Again, late charges and interest are applied if the payment deadline is not met.
Collection of Personal Property Tax
If the first half is not paid on or before the due date, the full tax becomes due and payable, with late charges applied immediately and interest applied on the first half, January 1 of the following year. Prior to the tax becoming delinquent, County Commissioners may grant an extension for up to 120 days, though this does not forgive late charges 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 home taxes are not paid on time. This gives the sheriff the right to collect the tax and the costs of collection. If unable to collect, the sheriff may seize and sell any personal property belonging to the person taxed to satisfy taxes and collection charges.
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 taxes are not paid within three years, the Tax Collector shall deed the property to the county. Before doing this, the tax collector will 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 property 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 the recorded owner to redeem the property prior to the sale by the Commissioners by paying all delinquent year’s and the current year’s taxes.
Manufactured Homes/ Real Property
Manufactured homes may be declared real property and combined with the land if a Statement of Intent to do so is recorded with the Clearwater County Auditor’s Office. It is Clearwater County’s policy to have taxes paid in full on property being combined.
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. The minimum payment is $25.00. This payment does not pay any interest to you, but it is similar to making payments to your mortgage company to prepay taxes.
One important item to remember is to let the County Assessor or the 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 the County Recorder, providing owners names and current addresses. Should names or addresses change, a change of address card, available at the post office, should be sent to the County Assessor.
If a bankruptcy is filed, your lawyer or the Bankruptcy Court should notify the tax collector because this 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 by September.
The Assessor’s Office establishes property values. You should receive your tax assessment notice by June 1. You have until the fourth Monday of June to file a protest. The Assessor’s Office also administers property tax relief programs. Hardship Exemptions are available through the County Commissioners’ Office.
In addition to other duties, 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 when such an estate exists as soon as possible.