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1. PROPERTY DESCRIPTION: (REAL, PERSONAL or MFG HOUSING)
a. If the Property Type is “REAL” (see #5) this field will include the Lot, Block and Subdivision wherein the property lies, or if the property is not in a subdivision, it will show the Township, Range and Section where the property is located. This is not intended to be a full “legal description” of the property
b. If the Property Type is “PERSONAL” (see #5), this field will indicate that the taxes billed are for “Business Personal Property” or furniture, fixtures and/or equipment used in doing business. The Property Declaration filed by the business each year includes the full listing of property assessed.
c. If the Property Type is “MFG HOUSING” (see #5), this field will include the make, model and year of the manufactured home. It may also include a full or partial VIN number and/or title number and dimensions of the home.
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2. URBAN RENEWAL AGENCY: For properties lying within the boundaries of an Urban Renewal District (URD), this field identifies the Urban Renewal Agency.
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3. PARCEL NUMBER: Each property tax “parcel” has it’s own unique identification number.
a. Real property parcel numbers usually begin with either the letter “R” or “S” followed by a ten-digit number indicating taxable land and improvements under common ownership on residential or section property.
b. Taxable leasehold improvements on State or Federal lands will have a parcel number starting with “O” followed by ten digits. The letter “O” is also used to designate taxable real property improvements on land owned by a separate party (i.e. Retirement/Assisted-living communities).
c. Manufactured home parcels begin with the letter “M” followed by the first four letters of the make of the home, and the last two digits of the year the home was manufactured. Four additional digits complete the unique parcel number for each home. (Example: MFLEE991234 would be a 1999 Fleetwood manufactured home)
d. Business personal property parcel numbers begin with the letter “P” followed by a “1or 2” if the furniture, fixtures & equipment are owned by the business, a “7” for leased furniture or equipment or “5” for migratory property (located in Ada County for only part of the year).
e. Public Utilities and Railroad Operating property are centrally assessed by the State of Idaho and have parcel numbers beginning with “8” or “9” followed by ten digits.
f. Dry grazing properties located in the special Meridian Rural Fire District begin with a “!” followed by ten digits.
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4. Property Type:
a. “REAL” – Land and attached Improvements
b. “PERSONAL” – Furniture, Fixtures & Equipment used in business
c. “MFG HOUSING” – A manufactured home that is not on a permanent foundation and has not been declared as real property. Manufactured homes are titled by the State of Idaho in a manner similar to that of motor vehicle titling.
d. “MFG/LAND” – Land and Improvements together with a manufactured home under common ownership and occupancy. The billing of the manufactured home and land taxes are combined under a single parcel number to facilitate billing and to allow the property owner to receive the full benefit of the Homeowner’s Exemption.
Tax Roll:
e. “PRIMARY” Tax Roll – Property assessed between January 1st and June 1st. The Primary Tax Roll is billed by the 4th Monday in November each year.
f. “SUBSEQUENT” – Property assessed after closure of the Primary Roll through October 31st. Bills for the Subsequent Tax Roll are mailed by January 20th of the year following assessment, and are due by February 20th.
g. “MISSED PROPERTY” – Property assessed November 1st through December 31st of the tax year. Bills for the Missed Property Tax Roll are mailed by February 20th and due by March 20th.
Code Area: The “Code Area” is a number that represents the group of taxing districts receiving revenue from your property taxes. The itemized listing appears in the center of your bill.
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5. TAXING DISTRICTS: This is the list of Taxing Districts who will receive revenue from your property tax payment. The standard group of levied taxing districts are listed first and subtotaled – these are the taxes calculated on only the Base Value. Next, the Urban Renewal Agency and voter approved bonds and overrides are listed and subtotaled – these are the taxes calculated based on only the Increment Value. The third section, if applicable to your bill includes Special Assessments and Certifications to the property tax roll.
“INDIGENT (WELFARE) SERVICES”: The Indigent Services Department exists to carry out the mandates and intent of Idaho law contained in Idaho Code; Title 31, Chapters 34 & 35 providing limited and temporary assistance to Ada County residents including payment of medical (and certain non-medical) expenses. Assistance rendered should be “as a last resort” only; or when no alternative exists. All counties in Idaho, including Ada County, will require repayment of any taxpayer funds used to assist a county resident under these laws. With the recent economic crisis the resources of the County’s Indigent Services fund have been stretched to the limit with claims expected to increase in fiscal year 2011 in excess of $3 Million over and above the previous year. This sub-levy of Ada County has been separated out of the Ada County total levy for 2010 to clearly identify the increased budget required to support this mandate.
CERTIFICATIONS & SPECIAL ASSESSMENTS: Certifications to the tax roll and Special Assessments are listed below the Taxing Districts and may include the following: Drainage District, City or Highway Local Improvement Districts, Sewer District, Weed/Pest Control, Recovery of a prior year Homeowner’s Exemption improperly claimed or granted, Unpaid/delinquent Personal Property Taxes, etc.
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6. PHONE NUMBERS for each Taxing District or Agency are listed in this field. If you have questions about how your tax dollars are utilized in a specific District, please call the number listed. For general property tax billing questions, call the Ada County Treasurer’s Office at 287-6800, or e-mail questions to propertytaxquestions@adaweb.net.
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7. DISTRICT LEVY: Officials for each taxing district determine the annual budget needed to provide the district’s services. The part of the approved budget to be funded by property tax is divided by the total taxable value of all properties within the district. The result is the district’s tax rate or “levy”. (Property Tax Supported Budget ¸Taxable Value of Property in the District = Levy). When you multiply the levy by the taxable value of your property, you see the tax amount that will be collected by that district from your property taxes. Keep in mind that if your property lies within an Urban Renewal District, some taxing districts will calculate their taxes based only on your Base Value, while the URD allocation and certain bonds and overrides will be calculated based on the Increment Value.
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8. Mortgage Company Requesting Your Tax Bill: If property taxes are included in your monthly mortgage payments, the lender will usually request an electronic bill directly from our office. When a lender indicates that they intend to pay your bill, we send you a “Copy Bill” advising that the original bill has been sent to the named mortgage holder. It is important that you confirm that the name in this field is that of your most current mortgage company---the one currently holding funds for payment of property taxes. If your mortgage has recently changed, you may need to forward a copy of the bill to the new lender to make sure it is paid timely. If the field is blank, no lender has requested the bill and you have the original. If you have paid off or refinanced your mortgage and no longer have a tax impound account, you can pay using the copy bill. Please return the tear-of stub at the bottom of the bill with your payment. The coding number at the bottom of the stub will ensure that the payment is properly applied.
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9. TOTAL LEVY: Officials for each taxing district determine the annual budget needed to provide the district’s services. The part of the approved budget to be funded by property tax is divided by the total taxable value of all properties within the district. The result is the district’s tax rate or “levy”. (Property Tax Supported Budget ¸Taxable Value of Property in the District = Levy). When you multiply the levy by the taxable value of your property, you see the tax amount that will be collected by that district from your property taxes. The “Total Levy” is the sum of the levies of all taxing districts receiving a portion of the property taxes paid on this parcel.
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10. TAX AMOUNTS: The Tax Amount each Taxing District will receive is itemized in this column and is calculated by multiplying the Taxable Value of your property by the District Levy. The total of all levied taxes is subtotaled. Amounts due for Certifications and Special Assessments are itemized below the levied amounts and are also subtotaled.
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11. CREDIT / DEBIT / E-CHECK PAYMENTS ACCEPTED: Property tax payments made by credit or debit card transaction are processed through Official Payments Corporation. As a taxing authority, Ada County cannot use property tax funds to pay transaction fees charged by credit card companies. If you wish to pay by credit card, you will be charged a 2.4% convenience fee. You may make your payment by phone (call 1-800-272-9829) or pay online CLICK HERE TO ACCESS THE OFFICIAL PAYMENTS WEBSITE. You will need your PARCEL NUMBER and BILL NUMBER from the top right hand corner of your tax notice or payment stub, and Ada County’s JURISDICTION CODE: 2212 (found on your bill next to the credit card logos). You can also pay by e-check online through Official Payments ($5 each).
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12. TAX Adjustment: This field reflects tax adjustments approved by the Board of Ada County Commissioners after the assessment roll was finalized, and reduces the total amount of taxes billed.
CURRENT YEAR TAX: This is the total billed amount. It includes the subtotal of levied taxes, certifications and special assessments, minus (-) any Board approved adjustments and/or cancellations.
Prepayments Received: Prepayments received prior to noon on November 8, 2010 will not be reflected on the 2010 Primary Roll bill. Prepayments are applied to the first half taxes first, then to the second half.
TAX REDUCTION (CIRCUIT BREAKER): If you applied for the Idaho State Circuit Breaker program and met the requirements to receive property tax relief, a tax reduction amount will appear in this field. If the Circuit Breaker reduction pays your bill in full, there is no need to return anything to us. The notice is just for your information and records. Please do remember that since the Circuit Breaker is an income-based program, you must re-apply every year by April 15th. For more information about the Circuit Breaker, visit the Idaho State Tax Commission website at http://tax.idaho.gov/i-1052.cfm.
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13. INCREMENT ASSESSED VALUE: If the market value on the property has increased above the “Base Value” the additional value will be entered in this field. Property tax revenue on Increment Value is distributed to applicable voter approved bonds and overrides with the balance going to the Urban Renewal Agency. (Increment Value X Total Levy = Tax Dollars distributed to Schools, voter approved bonds and overrides and the Urban Renewal Agency).
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14. BASE ASSESSED VALUE: The value stated in this field represents the market value of the property for the “Base” year – or the year in which the Urban Renewal District was first created. This value will not increase above the base year market value assessment. It may, however, dip below the base year value. Property taxes calculated on the “Base Value” are distributed to the standard group of taxing districts listed. (Base Value X Total Levy = Tax Dollars distributed to the districts listed – County, City, Highway, School, etc.)
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15. HOMEOWNER’S EXEMPTION: The Homeowner’s Exemption is equal to 50% of the value of your owner-occupied home and up to one acre of land, to a maximum of $101,153.00 (2010). If you apply for the Homeowner’s Exemption upon buying and occupying the property it will carry forward from year to year for as long as you continue to own and occupy the property. If you buy and occupy an existing home, you may qualify for the Exemption in the first year of occupancy only if you own and occupy the property by April 14th and submit your application for the Homeowner’s Exemption to the Assessor’s Office by April 15th. If you submit the application after April 15th, your exemption will not be in effect until the following tax year. For new construction completed and occupied after April 15th, you must apply for the exemption within 30 days of occupancy. In the first year of occupancy on a newly constructed home completed and occupied after April 14, the exemption will apply only to the pro-rated value on the structure (without land). The full structure and lot value will be considered when calculating the exemption amount for subsequent tax years.
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16. TaxABLE VALUE: This is the value used to calculate your property taxes. Assessed Value minus (-) Homeowner’s Exemption equals (=) Taxable Value.
PRIOR YEAR TAX: This line represents the total levied property taxes from the prior tax year. It does not include certifications to the tax roll, fees or special assessments billed in the prior year.
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17. DUE DATE: The date in this field is the statutory property tax due date. To be considered current, payments must be in our office by 5:00 p.m. on the due date or carry a US Postal Service postmark dated on or before the due date. If the payment does not meet the above criteria, late charges and interest will apply. Please note – A postage meter stamp does not qualify as a U S Postal Service Postmark.
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18. MAILING ADDRESS: If the mailing address shown on the bill has changed or is incorrect, please check the box on the front of the payment stub and provide the correct address on the back of the stub. Our automated system will capture the address change so the system can be updated.
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19. PAYMENT PROCESSING CODE: This long string of numbers contains the information required by our automated system to ensure that your payment is properly applied to your parcel. Please return the tear-off stub with your payment.
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