Rate Breakdown

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

How Property Tax Works in Custer County

In Custer County, property tax is based on the assessed value of real estate and the county’s millage rates. The county assessor’s office conducts an annual appraisal that reflects the current market value of each parcel. The assessed value is expressed in dollars and is the basis for tax calculation. After the assessment, the county and state apply their respective millage rates (expressed in mills, where 1 mill = $1 per $1,000 of assessed value). The total amount owed is the sum of all applicable rates, including county, state, school district, and special district levies.

Example: Suppose your home is assessed at $200,000. If the combined millage rate is 30 mills, your annual tax bill would be:

$200,000 ÷ $1,000 × 30 = $6,000.

Assessment is typically performed by a licensed appraiser or the assessor’s office, and the resulting value is reviewed by the county board before taxes are finalized. Property owners receive a notification of the assessed value and have the right to verify or contest it.

Available Exemptions

Idaho offers several tax‑reduction programs that can lessen the burden on specific buyers or residents. Custer County residents may qualify for the following exemptions:

• Homestead Exemption – Reduces the assessed value of your primary residence by a fixed amount. For Idaho, this is generally $4,500 per parcel, but check county limits.
• Senior Citizen Exemption – Eligible owners aged 65 or older with a net worth below the state threshold may receive a 100% exemption on a portion of the assessed value.
• Disability Exemption – Those with documented disabilities, verified by a physician or state program, may qualify for a partial or full exemption based on income and disability severity.
• Veteran Exemption – Active‑duty, reserve, and qualified veteran property owners can receive up to a 100% exemption on the assessed value of their primary residence, subject to service length and disability rating.

To apply, submit the appropriate exemption forms through the Custer County tax office and provide any required documentation (medical records, veteran service records, age verification). Approval is processed before the tax bill is finalized, often reducing the final amount by several hundred dollars.

Payment Schedule & Deadlines

Property taxes in Custer County are due twice annually. The standard schedule is:

• First payment: Due on March 31st and is due by May 31st if paid in full.
• Second payment: Due on June 30th and is due by July 31st if paid in full.

Owners may elect to pay in installments. If configured, the first installment covers the March–May period, and the second covers the June–June period, with each installment totaling half the annual tax bill. Late payments incur penalties: a 2% late fee is applied within 30 days, increasing to 3% for each subsequent 30‑day period until the balance is paid.

Payments can be made online, by mail, or at county tax offices. Many residents choose electronic payment for convenience and automatic tracking.

Appealing Your Assessment

If you believe the assessed value of your property is inaccurate, you can file an appeal with the Custer County Assessor’s Office. The process involves:

1. Gather Evidence – Obtain comparable sales data, recent appraisal reports, or property improvements that may affect value.
2. File a Request – Submit a written appeal request by the 30‑day deadline following the assessment notification. Include supporting documents and a clear statement of the requested adjustment.
3. Review Hearing – The assessor will schedule a hearing where you can present evidence. If the assessor denies the appeal, you may appeal to the Idaho Tax Review Board (TBRB).
4. TBRB Hearing – This is a court‑style proceeding requiring legal representation or self‑representation. Appeals must be filed within 45 days of the assessor’s decision.

Successful appeals reduce the tax burden for the current year and may affect future assessments. Keep copies of all submissions and correspondence for your records.