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Property Tax Calculations

Taxing Districts/ Tax Rates/Code Area Levies/ Calculation
Taxing Districts:

Taxing authorities such as counties, cities, school districts, fire districts, etc. set operating budgets, which in turn determine tax rates.

Taxpayers demand services and taxing authorities need revenue to provide these services. Each year, during the late spring and summer months, the taxing districts estimate the amount of property tax revenue they will require. Public hearings are held to present the budget proposal and to hear public input. Upon completion of the hearings the taxing district budget is amended, if necessary, finalized and sent to the Ada County Commissioners. The Commissioners review the budgets for verification of compliance with Idaho Code and then, submit them to the State Tax Commission for certification. 

There are currently about forty taxing districts drawing revenue from property taxes collected in Ada County. These taxing districts are listed below:

Taxing Districts
Taxing District Phone Address City-State-Zip
ADA COUNTY – Board of County Commissioners 287-7000 200 W FRONT ST BOISE ID 83702
ADA COUNTY PEST EXTERM. – Brian Wilbur 577-4646 5610 N GLENWOOD ST GARCEN CITY ID 38714
ADA COUNTY EMS – Troy Hagen 287-2950 5870 GLENWOOD ST BOISE ID 83714-1342
ADA CO HIGHWAY DISTRICT – Mike Brokaw 387-6120 318 E 37TH ST BOISE ID 83714
SCHOOL DISTRICT #1 – Nancy Landon 854-4029    
SCHOOL DISTRICT #2 – Alex Simpson 855-4500 911 MERIDIAN RD MERIDIAN ID 83642
SCHOOL DISTRICT #3 – Bryan Fletcher 922-1000 610 N SCHOOL AVE KUNA ID 83634
SCHOOL DISTRICT #136J – Norm Hogg 495-1141 PO BOX 185 MELBA ID 83641
KUNA LIBRARY – Anne Hankins 922-1025 PO BOX 129 KUNA ID 83634
MERIDIAN LIBRARY – Patty Younger 888-4451 1326 W CHERRY LN MERIDIAN ID 83642
ADA COMMUNITY LIBRARY – Mary DeWalt 362-0181 10664 W VICTORY RD BOISE ID 83709
BOISE CITY – Boise City Financial Services 384-3725 150 N CAPITOL BOISE ID 83702
EAGLE CITY – Sharon Bergman 939-6813 PO BOX 1520 EAGLE ID 83616
GARDEN CITY – G Daniel Shirilla 472-2900 201 E 50TH ST BOISE ID 83714
KUNA CITY - Lynda Burgess 922-5546    
MERIDIAN CITY - Will Berg 888-4433    
RIVER FRONT PROJECT - G Daniel Shirilla 472-2900 201 E 50TH ST BOISE ID 83714
STAR CITY – Cathy Ward 286-7247 PO BOX 130 STAR ID 83669
DRY CREEK CEMETERY – Nancy Howe 853-1940 9600 HILL RD BOISE ID 83714
FAIRVIEW CEMETERY – Susan Mckellip 467-5110 18665 CAN-ADA ROAD NAMPA ID 83687
JOPLIN CEMETERY – Walter Heck 377-5799 2045 N MAPLE GROVE BOISE ID 83704
KUNA CEMETERY – Marie Beatty 559-4017 2390 N LOCUST GROVE KUNA ID 83634
MELBA CEMETERY – Dixie Steen 495-2600 PO BOX 172 MELBA ID 83641
MERIDIAN CEMETERY – Kevin Abernathy 888-5133 2658 E JULIET DR MERIDIAN ID 83642
STAR CEMETERY – Judy Wheelock 286-7727 1481 N STAR RD STAR ID 83669
NORTH. ADA CTY FIRE & RES. – Martin Knoelk 375-0906 5800 GLENWOOD GARDEN CITY ID 83714
EAGLE FIRE DEPARTMENT – Dan Friend 939-6463 966 IRON EAGLE DR EAGLE ID 83616
KUNA FIRE DEPARTMENT – Doug Rosin 922-1144 150 W BOISE AVE KUNA ID 83634
MELBA FIRE DEPARTMENT – Russ Steiner 495-2727 PO BOX 33 MELBA ID 83641
MERIDIAN FIRE DEPARTMENT - Clair Bowman 888-1234 540 E FRANKLIN MERIDIAN ID 83642
STAR FIRE DEPARTMENT – Kevin Courtney 286-7772 10831 W STATE ST STAR ID 83669
WHITNEY FIRE DISTRICT – Brenda Marcum 375-6407 PO BOX 190270 BOISE ID 83719-0270
EAGLE SEWER DISTRICT – Lynn Moser 939-0132 44 N PALMETTO AVE EAGLE ID 83616
N.W. BOISE SEWER DISTRICT – Norma Rose 344-5991 3600 HILL RD BOISE ID 83703
STAR SEWER DISTRICT – Terra White 286-7388 PO BOX 400 STAR ID 83669
WEST BOISE SEWER DISTRICT – Patricia Roe 375-8521 7608 W USTICK BOISE ID 83704
ADA CTY. MOSQUITO ABATEMNT – Jack Bennett 577-4646 5610 Glenwood St. BOISE ID 83714
FLOOD CONTROL DIST# 10 – Charles Ferguson 861-2766

P O BOX 46

STAR ID 83669
WESTERN ADA RECREATION – Gary Smith 887-1730 PO BOX 566 MERIDIAN ID 83680
MYRTLE-RIVER STREET CCDC - Todd Bunderson 384-4264 P O BOX 987 MERIDIAN, ID 83680
CAPITAL CTY DEV. CCDC/URD – Todd Bunderson 384-4264 P O BOX 987 BOISE ID 83701
MERIDIAN MDC/URD - Shaun Wardle 863-4160 33 E IDAHO MERIDIAN ID 83642
WESTSIDE URD/CCDC - Todd Bunderson 384-7264 P O BOX 987 BOISE ID 83701
SCHOOL DISTRICT #1 URD's – Nancy Landon 854-4029    
SCHOOL DISTRICT #2 MERIDIAN MDC/URD - Alex Simpson 855-4500 91 MERIDIAN RD MERIDIAN ID 83642

 

Tax Rates

The County Assessor estimates the total assessed value of all taxable property in the district. The County Auditor calculates a tax rate by dividing the amount of requested budget dollars (taken from the submitted budget request) to be raised by the total assessed value.

For Example: A Taxing District submits a Budget Request of $42 million. The Ada County Assessor calculates the estimated value for property in the area receiving services provided by Ada County at $13.5 Billion (for illustration purposes only--actual estimated value may vary). The Auditor divides the budget request by the total property value to determine the tax rate for the Taxing District:

Budget Request
$ 42,000,000
 
Divided by
----------------------
= .003112 Tax Rate
Est. Value of Property in Co.
13,500,000,000
 

This same process is repeated for each of the taxing districts, using the budget request for that taxing district and the estimated value of property in the area receiving service by that taxing authority.

Tax rates for each taxing district are calculated and available by the end of October for each tax year.

Each district levy has a statutory cap. For example: the county current expense levy shall not exceed twenty six one-hundredths (.26%) of market value, or a levy sufficient to raise two hundred fifty thousand dollars ($250,000.00), whichever is greater. Also, the tax supported portion of the budget of taxing districts, other than schools, may not grow by amounts greater than three percent (3%) each year. Only upon approval by the voters, may the cap on a levy be exceeded (overrides and bonds). There are exceptions based on foregone funds from prior years budgets.

Code Areas

The geographical areas within Ada County having a common group of taxing districts receiving revenue from property taxes are assigned a Code Area number. The tax rates for each of the individual districts within the code area are totaled. This total is the levy or tax rate which will be multiplied by the tax value (assessed value minus exemptions) to determine the amount of tax billed.

Click below to view the 2007 total levy for each code area in Ada County:

2007 Levy List - Adobe Acrobat

2007 Levy List - Word

For example: Code Area 01 is the most common code area for Boise City. The group of taxing districts receiving revenue from property taxes, which are included in this code area and their tax rates (2007) are:

Ada County .002275097
Emergency Medical .000103684
Ada County Highway District .000872920
School District #1 .004426687
Boise City .005032745
College of Western Idaho .000112395
Tax Rate Code Area 01 = .012711133 (2007)

 

 

Tax Calculation:

If a property located in Code Area 01 (Boise) has a total taxable property value of $100,000 the property taxes are figured as follows:

 

Taxable Value   Code Area Levy (01)   Property Tax
$100,000 X .013135540 =      

Certifications to the Tax Roll:

Idaho Code provides for the collection of unpaid balances owed to certain agencies, through certification of the balances due to the property tax roll. The list of agencies currently allowed to certify unpaid balances to the property tax roll is included along with the taxing districts. If you have questions regarding an amount certified to your property tax bill, contact the certifying agency directly at the telephone number listed.

 

CERTIFICATIONS:
ADA COUNTY HWY DIST – LID'S – Mike Brokaw 387-6120 318 E 37TH ST BOISE ID 83714
HOMEOWNER EXEMPT RECOVERY - Cecil D Ingram 287-6800 200 W FRONT ST BOISE ID 83702
ADA CTY. TREASURER –- LID'S – Cecil D Ingram 287-6800 200 W FRONT ST BOISE ID 83702
ADA COUNTY BILLING SVCS - TRASH CERTS - Cecil D Ingram 287-6800 200 W FRONT ST BOISE ID 83702
BOISE CITY CERTIFICATIONS – Tammy Swartout 384-3720 P O BOX 500 BOISE ID 83701
MERIDIAN CITY CERTIFICATIONS - Finance Dept. 888-4433    
DRAINAGE DIST. #2 – Bryce Farris, Ringert Clark Law 342-4591 P O BOX 2773 BOISE ID 83701
DRAINAGE DIST. #3 – Ryan Armbruster, Elam & Burke 343-5454 PO BOX 1539 BOISE ID 83701
DRAINAGE DIST. #4 – Bryce Farris,Ringert Clark Law 342-4591 P O BOX 2773 BOISE ID 83701
WEED CONTROL SPECIAL - Brian Wilbur 577-4646 5610 Glenwood St BOISE ID 83714
BENCH SEWER DISTRICT – Mary Kazian 345-5363 4828 EMERALD BOISE ID 83706
NAMPA MERIDIAN IRRIG.DIST. – Judy Shively 466-7861 1503 1ST ST SO.

NAMPA ID 83651

NEW YORK IRRIGATION DIST. 378-1023  6616 OVERLAND RD BOISE ID 83709 
SETTLERS IRRIGATION DIST. 344-2471  1910 N GARDEN ST  BOISE ID 83706

 

Ada County Treasurer's Office
200 West Front Street
new Ada County Courthouse - 1st Floor
Boise, ID 83702
(208) 287-6800
(208) 287-6809 fax

Property Tax Calculations

Taxing Districts/ Tax Rates/Code Area Levies/ Calculation
Taxing Districts:

Taxing authorities such as counties, cities, school districts, fire districts, etc. set operating budgets, which in turn determine tax rates.

Taxpayers demand services and taxing authorities need revenue to provide these services. Each year, during the late spring and summer months, the taxing districts estimate the amount of property tax revenue they will require. Public hearings are held to present the budget proposal and to hear public input. Upon completion of the hearings the taxing district budget is amended, if necessary, finalized and sent to the Ada County Commissioners. The Commissioners review the budgets for verification of compliance with Idaho Code and then, submit them to the State Tax Commission for certification. 

There are currently about forty taxing districts drawing revenue from property taxes collected in Ada County. These taxing districts are listed below:

Taxing Districts
Taxing District Phone Address City-State-Zip
ADA COUNTY – Board of County Commissioners 287-7000 200 W FRONT ST BOISE ID 83702
ADA COUNTY PEST EXTERM. – Brian Wilbur 577-4646 5610 N GLENWOOD ST GARCEN CITY ID 38714
ADA COUNTY EMS – Troy Hagen 287-2950 5870 GLENWOOD ST BOISE ID 83714-1342
ADA CO HIGHWAY DISTRICT – Mike Brokaw 387-6120 318 E 37TH ST BOISE ID 83714
SCHOOL DISTRICT #1 – Nancy Landon 854-4029    
SCHOOL DISTRICT #2 – Alex Simpson 855-4500 911 MERIDIAN RD MERIDIAN ID 83642
SCHOOL DISTRICT #3 – Bryan Fletcher 922-1000 610 N SCHOOL AVE KUNA ID 83634
SCHOOL DISTRICT #136J – Norm Hogg 495-1141 PO BOX 185 MELBA ID 83641
KUNA LIBRARY – Anne Hankins 922-1025 PO BOX 129 KUNA ID 83634
MERIDIAN LIBRARY – Patty Younger 888-4451 1326 W CHERRY LN MERIDIAN ID 83642
ADA COMMUNITY LIBRARY – Mary DeWalt 362-0181 10664 W VICTORY RD BOISE ID 83709
BOISE CITY – Boise City Financial Services 384-3725 150 N CAPITOL BOISE ID 83702
EAGLE CITY – Sharon Bergman 939-6813 PO BOX 1520 EAGLE ID 83616
GARDEN CITY – G Daniel Shirilla 472-2900 201 E 50TH ST BOISE ID 83714
KUNA CITY - Lynda Burgess 922-5546    
MERIDIAN CITY - Will Berg 888-4433    
RIVER FRONT PROJECT - G Daniel Shirilla 472-2900 201 E 50TH ST BOISE ID 83714
STAR CITY – Cathy Ward 286-7247 PO BOX 130 STAR ID 83669
DRY CREEK CEMETERY – Nancy Howe 853-1940 9600 HILL RD BOISE ID 83714
FAIRVIEW CEMETERY – Susan Mckellip 467-5110 18665 CAN-ADA ROAD NAMPA ID 83687
JOPLIN CEMETERY – Walter Heck 377-5799 2045 N MAPLE GROVE BOISE ID 83704
KUNA CEMETERY – Marie Beatty 559-4017 2390 N LOCUST GROVE KUNA ID 83634
MELBA CEMETERY – Dixie Steen 495-2600 PO BOX 172 MELBA ID 83641
MERIDIAN CEMETERY – Kevin Abernathy 888-5133 2658 E JULIET DR MERIDIAN ID 83642
STAR CEMETERY – Judy Wheelock 286-7727 1481 N STAR RD STAR ID 83669
NORTH. ADA CTY FIRE & RES. – Martin Knoelk 375-0906 5800 GLENWOOD GARDEN CITY ID 83714
EAGLE FIRE DEPARTMENT – Dan Friend 939-6463 966 IRON EAGLE DR EAGLE ID 83616
KUNA FIRE DEPARTMENT – Doug Rosin 922-1144 150 W BOISE AVE KUNA ID 83634
MELBA FIRE DEPARTMENT – Russ Steiner 495-2727 PO BOX 33 MELBA ID 83641
MERIDIAN FIRE DEPARTMENT - Clair Bowman 888-1234 540 E FRANKLIN MERIDIAN ID 83642
STAR FIRE DEPARTMENT – Kevin Courtney 286-7772 10831 W STATE ST STAR ID 83669
WHITNEY FIRE DISTRICT – Brenda Marcum 375-6407 PO BOX 190270 BOISE ID 83719-0270
EAGLE SEWER DISTRICT – Lynn Moser 939-0132 44 N PALMETTO AVE EAGLE ID 83616
N.W. BOISE SEWER DISTRICT – Norma Rose 344-5991 3600 HILL RD BOISE ID 83703
STAR SEWER DISTRICT – Terra White 286-7388 PO BOX 400 STAR ID 83669
WEST BOISE SEWER DISTRICT – Patricia Roe 375-8521 7608 W USTICK BOISE ID 83704
ADA CTY. MOSQUITO ABATEMNT – Jack Bennett 577-4646 5610 Glenwood St. BOISE ID 83714
FLOOD CONTROL DIST# 10 – Charles Ferguson 861-2766

P O BOX 46

STAR ID 83669
WESTERN ADA RECREATION – Gary Smith 887-1730 PO BOX 566 MERIDIAN ID 83680
MYRTLE-RIVER STREET CCDC - Todd Bunderson 384-4264 P O BOX 987 MERIDIAN, ID 83680
CAPITAL CTY DEV. CCDC/URD – Todd Bunderson 384-4264 P O BOX 987 BOISE ID 83701
MERIDIAN MDC/URD - Shaun Wardle 863-4160 33 E IDAHO MERIDIAN ID 83642
WESTSIDE URD/CCDC - Todd Bunderson 384-7264 P O BOX 987 BOISE ID 83701
SCHOOL DISTRICT #1 URD's – Nancy Landon 854-4029    
SCHOOL DISTRICT #2 MERIDIAN MDC/URD - Alex Simpson 855-4500 91 MERIDIAN RD MERIDIAN ID 83642

 

Tax Rates

The County Assessor estimates the total assessed value of all taxable property in the district. The County Auditor calculates a tax rate by dividing the amount of requested budget dollars (taken from the submitted budget request) to be raised by the total assessed value.

For Example: A Taxing District submits a Budget Request of $42 million. The Ada County Assessor calculates the estimated value for property in the area receiving services provided by Ada County at $13.5 Billion (for illustration purposes only--actual estimated value may vary). The Auditor divides the budget request by the total property value to determine the tax rate for the Taxing District:

Budget Request
$ 42,000,000
 
Divided by
----------------------
= .003112 Tax Rate
Est. Value of Property in Co.
13,500,000,000
 

This same process is repeated for each of the taxing districts, using the budget request for that taxing district and the estimated value of property in the area receiving service by that taxing authority.

Tax rates for each taxing district are calculated and available by the end of October for each tax year.

Each district levy has a statutory cap. For example: the county current expense levy shall not exceed twenty six one-hundredths (.26%) of market value, or a levy sufficient to raise two hundred fifty thousand dollars ($250,000.00), whichever is greater. Also, the tax supported portion of the budget of taxing districts, other than schools, may not grow by amounts greater than three percent (3%) each year. Only upon approval by the voters, may the cap on a levy be exceeded (overrides and bonds). There are exceptions based on foregone funds from prior years budgets.

Code Areas

The geographical areas within Ada County having a common group of taxing districts receiving revenue from property taxes are assigned a Code Area number. The tax rates for each of the individual districts within the code area are totaled. This total is the levy or tax rate which will be multiplied by the tax value (assessed value minus exemptions) to determine the amount of tax billed.

Click below to view the 2007 total levy for each code area in Ada County:

2007 Levy List - Adobe Acrobat

2007 Levy List - Word

For example: Code Area 01 is the most common code area for Boise City. The group of taxing districts receiving revenue from property taxes, which are included in this code area and their tax rates (2007) are:

Ada County .002275097
Emergency Medical .000103684
Ada County Highway District .000872920
School District #1 .004426687
Boise City .005032745
College of Western Idaho .000112395
Tax Rate Code Area 01 = .012711133 (2007)

 

 

Tax Calculation:

If a property located in Code Area 01 (Boise) has a total taxable property value of $100,000 the property taxes are figured as follows:

 

Taxable Value   Code Area Levy (01)   Property Tax
$100,000 X .013135540 =      

Certifications to the Tax Roll:

Idaho Code provides for the collection of unpaid balances owed to certain agencies, through certification of the balances due to the property tax roll. The list of agencies currently allowed to certify unpaid balances to the property tax roll is included along with the taxing districts. If you have questions regarding an amount certified to your property tax bill, contact the certifying agency directly at the telephone number listed.

 

CERTIFICATIONS:
ADA COUNTY HWY DIST – LID'S – Mike Brokaw 387-6120 318 E 37TH ST BOISE ID 83714
HOMEOWNER EXEMPT RECOVERY - Cecil D Ingram 287-6800 200 W FRONT ST BOISE ID 83702
ADA CTY. TREASURER –- LID'S – Cecil D Ingram 287-6800 200 W FRONT ST BOISE ID 83702
ADA COUNTY BILLING SVCS - TRASH CERTS - Cecil D Ingram 287-6800 200 W FRONT ST BOISE ID 83702
BOISE CITY CERTIFICATIONS – Tammy Swartout 384-3720 P O BOX 500 BOISE ID 83701
MERIDIAN CITY CERTIFICATIONS - Finance Dept. 888-4433    
DRAINAGE DIST. #2 – Bryce Farris, Ringert Clark Law 342-4591 P O BOX 2773 BOISE ID 83701
DRAINAGE DIST. #3 – Ryan Armbruster, Elam & Burke 343-5454 PO BOX 1539 BOISE ID 83701
DRAINAGE DIST. #4 – Bryce Farris,Ringert Clark Law 342-4591 P O BOX 2773 BOISE ID 83701
WEED CONTROL SPECIAL - Brian Wilbur 577-4646 5610 Glenwood St BOISE ID 83714
BENCH SEWER DISTRICT – Mary Kazian 345-5363 4828 EMERALD BOISE ID 83706
NAMPA MERIDIAN IRRIG.DIST. – Judy Shively 466-7861 1503 1ST ST SO.

NAMPA ID 83651

NEW YORK IRRIGATION DIST. 378-1023  6616 OVERLAND RD BOISE ID 83709 
SETTLERS IRRIGATION DIST. 344-2471  1910 N GARDEN ST  BOISE ID 83706

 

Ada County Treasurer's Office
200 West Front Street
new Ada County Courthouse - 1st Floor
Boise, ID 83702
(208) 287-6800
(208) 287-6809 fax


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