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Important Dates to Remember


Date of Market Value and Property Tax Lien date
Circuit Breaker application period begins

January -- First Monday

DEADLINE: Missed Property Assessment Notices mailed

January -- Fourth Monday

(January Commissioners' Meeting): Equalize missed property assessments

March 15

DUE: Personal Property Declarations

April 15

DEADLINE: Homeowner's Exemption, Circuit Breaker applications

May 1

DEADLINE: Circuit Breaker applicants notified

May 15 (on or before)

State Tax Commission convenes to approve Circuit Breaker apps.

June -- First Monday

DEADLINE: Property Roll Assessment Notices mailed


DUE: Second half property taxes

June -- Fourth Monday

County Board of Equalization begins
Assessor completes assessments
DEADLINE: for filing Appeals of Values on Primary Roll

July -- Second Monday

County Board of Equalization ends
Treasurer mails Delinquent Tax Notices
DEADLINE: Commissioners' action on Hardship, Casualty Loss Exemption applications


Notice of Pending Issue of Tax Deed

August -- Third Week

Publication of County Budget and Notice of Public Hearing

September -- Second Monday

Commissioners set Tax Levy

October -- Fourth Monday

State Tax Commission reviews and approves levies

November 1

DEADLINE: Transient Personal Property Filing

November -- First Monday

DEADLINE: Report of Leased or Rental Property changing status.

November -- Fourth Monday

DEADLINE: Tax Bills mailed out
DEADLINE: Subsequent Roll Assessment Notices mailed


DUE: First half property tax payment



Dan Anderson

Dan Anderson

Office Location
1230 Main Street
Lewiston, ID 83501

Mailing Address
P.O. Box 896
Lewiston, ID 83501



E-mail Dan


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