Rate Breakdown

Property taxes in Blaine County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Blaine County

In Blaine County, the property tax process begins with a formal assessment of each taxable parcel carried out by the County Assessor’s Office. Assessors use market data, recent comparable sales, and, when available, automated valuation models to estimate the fair market value of a property as of January 1 of the tax year. These values are then adjusted to reflect any changes in local or state valuation standards that are in effect for that year.

The county’s tax levy is set through millage rates that combine county, city, school board, and special district rates. Each rate is expressed in mills—thousandths of a dollar per dollar of assessed value. For the 2024–2025 tax year, Blaine County’s combined general property tax millage is approximately 12.5 mills, while the owners’ school district adds roughly 3.2 mills. Property owners pay the sum of all applicable millages multiplied by the assessed value, and the final amount is adjusted for any exemptions before the bill is mailed.

Available Exemptions

Blaine County offers several exemptions that can significantly reduce a property’s tax bill. The most common are:

• Homestead Exemption: Reduces the assessed value of a primary residence by $7,000 for the portion located on a residential parcel.
• Senior Citizen Exemption: For owners 65 or older who use the property as their principal residence, a $7,000 reduction is applied to the value on the portion of the parcel under the state tax district.
• Disability Exemption: Homeowners with a federal disability designation may claim an exemption that eliminates the portion of the property located on domestic or farmland.
• Veteran Exemption: Veterans receiving a pension and their spouses can receive a $5,000 exemption, plus an additional $15,000 for the domestic portion if the veteran is receiving a pension.

To qualify, owners must file the appropriate exemption forms with the County Assessor’s Office by the filing deadline, typically the 15th of May of each tax year.

Payment Schedule & Deadlines

Blaine County allows property owners to choose between single or dual-installment payment schedules. The standard timeline is:

• First Installment: Due November 15. Failing to pay by this date incurs a late fee of 10% of the installment amount.
• Second Installment: Due May 15. The late fee is 15% of the second installment if paid after the deadline.

All payments can be made online via the County Treasury website, by mail, or in person at the County Clerk’s office. Interest accumulates on overdue balances at 12% per annum. If both installments are unpaid by July 15, the county may initiate a lien and proceed to a property auction following the Idaho Revised Statutes governing tax delinquency.

Appealing Your Assessment

Property owners who believe their assessed value is too high may file an appeal with the County Tax Assessor’s Office. The process involves these steps:

• Submit an appeal request: Complete the Appeal Form A5 and provide documentation—recent sales, appraisal reports, or cost‑based evidence.
• Hearing: The County Assessor will schedule a hearing within 30 days of the request. Both the owner and the assessor may present evidence; a representative may attend on behalf of the owner.
• Decision: The assessor issues a written decision within 60 days of the hearing. If the owner disagrees, the appeal can be taken to the Blaine County Property Tax Appeals Board, which meets quarterly.
• Final resolution: The board’s decision is final. If the assessment is lowered, payment of the adjusted bill is due immediately.

It is recommended to file appeals promptly, as the deadline—60 days after the first bill is issued—must be observed to preserve the right to challenge.