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Home :: Treasurer » Information

Property Tax Relief

Exemptions from Taxes

  1. Homeowner’s Exemption: This exemption is available to homeowners who owned and occupied a home by April 14th and this home is their primary dwelling place. This exempts 50% or $83,920 (for 2014) whichever is less, of a homestead assessed value. Property taxes are computed on the remaining value.
    For more information or to apply contact the Minidoka County Assessor at 702 G Street, Rupert, Idaho.

Cancellation of Taxes

  1. Hardship Exemption: Property taxes may be cancelled for reason of undue hardship. Applicants must apply to the county commissioners.
  2. Casualty Loss Exemption: If personal or real property has been damaged by an event causing casualty loss to all or a portion of the property, the board of equalization may on a case-by-case basis determine whether to grant an exemption. The application must be filed on or before the end of the county’s normal business hours on the fourth Monday of June of the year in which the casualty loss occurred. The commissioners may, at their discretion, cancel taxes on property which has been damaged by an event causing casualty loss to all or a portion of the property when the event occurs after the fourth Monday of June or casualty losses for which the amount of loss cannot be determined until after the fourth Monday of June. Applicants seeking a cancellation pursuant to this section must apply to the county commissioners.

Personal Property/Manufactured Home Extension

In the event a taxpayer is unable to pay his personal property (equipment and mobile homes) tax due on or before December 20, he may appeal to the county commissioners prior to the property tax becoming delinquent. If sufficient information is given to satisfy the county commissioners that the property taxes will be paid, the county commissioners may grant an extension of time for the payment of the property taxes, late charges and interest, not to exceed for (4) months. A warrant of distraint shall not be issued until the expiration of the extended time. No extension shall be granted on the second one half (1/2) of the property tax. See IDAHO CODE 63-904
 

Circuit Breaker Property Tax Reduction

The Property Tax Reduction (Circuit Breaker) program reduces property taxes for qualified applicants. The amount of reduction is based on income for the previous calendar year.

If you qualify, the property taxes on your home and up to one acre of land may be reduced by as much as $1,320.

Solid waste, irrigation or other fees cannot be reduced by Property Tax Reduction benefits.

Who Qualifies?

You may qualify for property tax reduction if you meet the following requirements:
  1. You owned and lived in a house or mobile home in Idaho that was your primary residence. (You may qualify if you lived in a care facility or nursing home or your home is not being rented.)
  2. Your NET household income for 2013 was $28,700 or less after deducting:
    • Medical expenses not reimbursed by Medicare or other insurance
    • Payment or Pre-payment of funeral expenses
    • Business and farm losses
  3. You were in one or more of the following categories as of January 1:
    • Age 65 or older
    • Widow(er) of any age
    • Blind
    • Fatherless or motherless child under 18 years of age
    • Former prisoner of war/hostage
    • Veteran with at least 10% service-connected disability, or receiving VA pension for a nonservice-connected disability*
    • Disabled as recognized by the Social Security Administration, Railroad Retirement Board or Federal Civil Service*
*You may qualify if your disability application is being processed or appealed.

How to Apply

Apply at the Minidoka County Treasurer’s Office. The office is located in the Minidoka County Courthouse at 715 G. St., Rupert.
You can apply for your property tax reduction between January 1 and April 15. To receive this benefit, you must apply and qualify each year. It is not renewed automatically.
You will be required to show proof of your lawful presence in the United States, income, paid medical expenses and any disability when you file your application.
If you are missing some of this information bring as much of the information as possible by the April 15 deadline. You will be allowed a reasonable amount of time to complete the form after the filing deadline.
If your application is approved, your property tax reduction will appear on the tax notice sent to you in November.
All recipients of the property tax reduction benefit must receive the Homeowner’s Exemption, which reduces the taxable value of a homestead by 50% or $83,974 whichever is less.

Documentation

You must provide the Treasurer’s office with the following documents.
  • Proof of legal presence in the United States.
    If you file a tax return provide:
  • Federal income tax return
  • Proof of medical expenses:
  • Provide a copy of federal Schedule A, if you file it with you tax return.
    • If you do not file federal Schedule A, provide the following:
      • Prescription drug records from your pharmacy;
      • Receipts for other medical expenses you paid that were not reimbursed by Medicare or other insurance.
      • Social Security/Railroad Retirement 1099 forms
  • Any other documents showing income not reported on your tax return.
If you do not file a tax return, provide:
• All of the above that apply to you;
• All 1099 forms you received;
• Proof of expenses to be deducted from business or rental property income;
In any case:
• If disabled, provide certification of disability from VA, Social Security, Railroad or Federal Civil Service (or show proof that your claim is being processed or appealed);
• If blind, provide certification from doctor.

Income Guidelines

When you complete your application, you must report all income received by:
  • Yourself and your spouse
You must include:
  • Wages
  • Interest (including bank, escrow, inheritance, etc., even if nontaxable)
  • Dividends
  • Business, farm and rental profits
  • All other IRS reportable income
  • Social Security/SSI (Supplemental Security Income)
  • Railroad Retirement
  • Unemployment/workers compensation
  • Pensions and annuities (except qualified rollovers)
  • Military retirement benefits
  • VA pensions and compensation (Excluding compensation received by a Veteran from the VA who has a 40-100% service connected disability).
  • Department of Health and Welfare payments (Aid for Dependent Children and housing assistance)
  • Child support/alimony
  • Strike benefits
  • “Loss of earnings” insurance payments
  • Disability income from any source
  • Payments from an IRA
You may deduct the following items from your income:
  • Medical/dental and related expenses (including eyeglasses and prescription drugs) not reimbursed by insurance*
  • Medical insurance premiums
  • Payment or prepayment of funeral expenses

*Defined in section 213(d) of the internal Revenue Code

You may deduct the following items you or your spouse paid:
  • Farm/rental/business losses, and other losses (You must submit a copy of the appropriate federal schedule.)
  • Early withdrawal penalties
  • Alimony paid
  • Some IRA contributions
  • One-half of self-employment tax
Do not report the following income received:
  • Inheritance (Except interest on the inheritance)
  • Gifts from friends and family
  • Grocery Credit Refund (Form 24)
  • One-time lump sum insurance benefits (life, etc.)
  • Food stamps
  • Fuel/energy assistance
  • Principal portion of any payment received from the sale of property
  • VA pensions and compensation if you have a 40% to 100% service-connected disability
  • Reverse Mortgage Payments
For more information, contact:
  • Minidoka County Treasurer at 715 G St., Rupert (208)436-7188
  • Idaho State Tax Commission (208)334-7736, 1-800-972-7660 toll free
  • Hearing impaired: TDD 1-800-377-3529

Property Tax Collection/Delinquencies

Payment of a tax delinquency

When a tax becomes delinquent, payments are posted to the roll and applied to costs, interest, late charge and delinquent tax in the proportion each bears to the total amount due. See IDAHO CODE 63-1002

Filing of material by mail. Date effective.

A post office cancellation is considered the filing date. A postage meter is not an acceptable post office cancellation mark. See IDAHO CODE 63-217

Effect of failure to receive notice.

If you do not receive a tax notice on property, this does not excuse the late charge and interest for non-payment. See IDAHO CODE 63-902(9)

Real Property

All taxes extended on the property roll are payable on or before December 20. The taxes may be paid in two equal halves. If the first half is not paid on or before December 20, that half becomes delinquent and a 2% late charge must be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1 of the following year. If the first half tax has been paid in part, late charge and interest are calculated on the remaining first half tax. If the second half is not paid on or before June 20, that half becomes delinquent and a 2% late charge must be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1 of that year. If the second half tax has been paid in part, late charge and interest are calculated on the remaining tax.
All Taxes extended on subsequent or missed property rolls are payable within thirty (30) days of the billing date and become delinquent if unpaid thirty (30) days after the bills are mailed. See IDAHO CODE 63-903

Personal Property or Manufactured Housing

See IDAHO CODE 63-903(2).

All taxes shown on personal property and manufactured housing are due and payable on demand. If no demand is made, the taxes may be paid in two equal halves. The first half is due and payable on or before December 20, and the second half is due and payable on or before June 20 of the following year. If the first half is not paid on or before December 20, that half becomes delinquent and the entire tax becomes due and payable. A 2% late charge must be added to the delinquent half. Interest is calculated at the rate of 1% per month beginning January 1 of the following year on the delinquent half and late charge. If the first half was paid in part, late charges and interest are calculated on the unpaid portion of the first half. If the second half is not paid on or before June 20, that half becomes delinquent and a 2% late charge must be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1 of that year. If the second half has been paid in part, late charge and interest are calculated on the remaining tax.
The county tax collector may issue a demand for payment on any personal or manufactured housing tax which becomes due and payable on the demand date. If the tax is not paid, it becomes delinquent the day following the demand date.
When any part of a tax becomes delinquent, a warrant of distraint is issued to the county sheriff for its collection.
Before the tax becomes delinquent, the board of county commissioners may grant up to a four month extension to pay the tax, late charge and interest. A warrant of distraint is not issued until the extended time expires. There are not extensions given on the second half.

See IDAHO CODE 63-201(13), 63-904, AND 63-1013.

Transient Personal Property

Taxes on transient personal property are due in full on demand. If no demand is made, the taxes are due and payable on or before December 20. If the tax is not paid on or before December 20 or the demand date, the full tax becomes delinquent and a 2% late charge must be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1 of the following year. If the tax has been paid in part, late charge and interest are calculated on the remaining tax.
When any part of a tax becomes delinquent, a warrant of distraint is issued to the county sheriff for its collection. See IDAHO CODE 63-317, 63-602Z, and 63-903.
When any part of the tax becomes delinquent, the tax may be collected in the same manner as tax is collected for manufactured homes or real property, whichever is applicable.
Total tax due shown on statement may not be deductible for Internal Revenue Service (IRS) purposes. Please check with an accountant.

***Monthly Payments Accepted***

Any portion of a property tax may be paid at any time. However, to avoid delinquency, total payment must be made in full by the due date. Partial payment of any tax will not invalidate any collection process as defined by Idaho Code 63-903.

Auctioneers License

An auctioneer license may be purchased at the Minidoka County Treasurer’s Office. Annual license fees are $20.00 per year. The yearly license runs from March 1 to February 28. Fractional licenses are available for $5.00 and are valid for one month. (IC 63-2304). Repealed effective July 1, 2011.

Pawnbrokers License

A pawnbroker license may be purchased at the Minidoka County Treasurer’s Office. Quarterly license fees are $50.00. These may be purchased by quarter or for a yearly fee of $200.00. New pawnbrokers are required to complete an application form and receive approval prior to purchasing a pawnbroker license.  (IC 63-2303)
 

Office Information

715 G Street
P.O. Box 368
Rupert, ID 83350

Phone: (208)436-7188
Fax: (208)436-0737

Monday – Friday 
8:30 a.m. – 5:00 p.m.

Other Information

Staff

Duties

Important Dates

Duties

Auctioneers License (Repealed)

Pawnbrokers License

Assessment and Property Tax Information

Property Taxes

Property Tax Relief

Exemptions

Cancellations

Personal Property/Manufactured Home Extension

Circuit Breaker Tax Reduction

Property Tax Collection/Delinquencies

Request to Examine Public Records

 

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