Rate Breakdown

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

How Property Tax Works in Lemhi County

In Lemhi County, property taxes are levied on all real and personal property. The county assessor’s office conducts a biennial assessment that assigns a market value to each property. Adjustments are made for improvements, depreciation, and any irregularities before the final assessed value is calculated. Once the value is set, the county applies its millage rates—which represent the amount per dollar of assessed value—across different categories such as residential, commercial, and industrial. The millage rate consists of a base rate plus any special levies for schools, municipalities, and special districts. The total tax is the product of the assessed value and the combined millage rate, then divided by 1,000.

Available Exemptions

Idaho residents enjoy several exemptions that can significantly reduce the taxable amount. In Lemhi County, the most common exemptions include:

• Homestead Exemption: Allows homeowners to exempt a portion of their primary residence’s assessed value. For an owner‑occupied home, the exemption typically ranges from $10,000 to $20,000, reducing the taxable value accordingly.
• Senior Citizen (65+): Qualifying seniors may receive a separate exemption of up to $5,000 on residential property, providing additional relief.
• Disability Exemption: Disabled homeowners or business owners who meet the state criteria can claim an exemption of up to $3,000, helping offset costs for attractions or facility modifications.
• Veteran Exemption: Veterans, especially those with active service or disabled status, may be eligible for a $10,000 exemption, which is applied to residential property values.
• Medicaid or Public Assistance Exemption: Income‑eligible individuals and families receiving Medicaid or public assistance can qualify for a larger exemption, sometimes over $10,000.

All exemption claims must be submitted to the Lemhi County Assessor within 30 days of the assessor’s posting of the assessment. Proof of eligibility—such as a copy of a credible government ID, discharge of debt, or veteran records—is required to process the exemption.

Payment Schedule & Deadlines

Property tax payments in Lemhi County are typically due annually, with a provision for two 6‑month installment options:

• Single Payment: The full amount is due on March 15th each year.
• Two‑Installment Plan: The first half is due on March 15th, and the remaining balance is due on August 15th.

Payments can be made online, by mail, or in person at the county treasurer’s office. Late payments incur a 2% monthly penalty, and the county may add a holding fee if taxes remain unpaid after 30 days of an official notice. Continued delinquency can lead to liens and, eventually, forced sale of the property. It is advisable to set up automatic payments or schedule reminders to avoid accruing penalties.

Appealing Your Assessment

Property owners who believe their assessed value is inaccurate may file an appeal. The steps to appeal in Lemhi County are:

• Request a Re‑Assessment: Mail a formal request with supporting documentation—appraisals, recent sales data, or evidence of damage—within 30 days of receiving the assessment notice.
• Hearings: If the initial re‑assessment is unsatisfactory, the owner can request a hearing before the County Property Tax Board. The board reviews evidence, hears testimony, and may adjust the assessed value.
• Final Decision: A written decision is issued within 30 days of the hearing, and the owner may further appeal to the Idaho Office of the State Tax Commissioner if needed.

Appeals are time‑critical, so gather documentation early and respond within the stipulated deadlines to preserve rights to a lower assessment and associated tax savings.