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Newly constructed and occupied residential, commercial or industrial structures, including manufactured housing, except additions to existing improvement are structures that may be added to the Occupancy roll. These structures are prorated for tax purposes for the portion of the year for which the structure was occupied after January 1st.
A newly constructed home is built and becomes occupied August 1st. The home will go on the occupancy roll with the value being prorated from August 1st - December 31st. An assessment notice for the newly constructed home will be sent out no later than the 3rd Monday in November.
A separate occupancy tax bill will be sent in late December/early January with just the prorated value and tax of the newly constructed structure.
You will also get a tax bill in November for the land and any existing structures, which is a result of the values placed on the property as of January 1st each year that are reflected on the assessment notice sent out each June. This is considered to be the Primary Roll Tax Assessment.
See Idaho Code 63-317
The Assessor's Office maintains plat maps covering all properties in Jefferson county. Maps are available to view during regular office hours Monday-Friday 9 a.m. to 5 p.m., excluding holidays.
The interactive parcel viewer is available on the website. You can access public maps of your street and locate a rough estimate of your boundaries. These maps show aerial views of your property, as well as detailed measurements of its dimensions. Search by parcel owner, address, subdivision, or parcel number.
Property taxes are budget driven. This means that all property values could stay stagnant, but property taxes can fluctuate annually based on budgets changing.
Property taxes are the principal source of income for cities, counties and special-purpose districts like fire, schools, library, cemetery and other districts. The county Treasurer sends and collects the tax, then distributes it to these local districts. At the assessor's office, our job is to ensure all property in the county has a fair & equitable market value placed on the assessment roll to ensure the property tax burden is equally distributed among all tax payers.
Idaho Code 63-205, requires the assessor to assess property values at current market value of the county as of January 1st each year.
Budget Request divided by taxable property value equals tax rate (levy).
Example: If a district requests $9,500,000 from $5,495,800,420 in property value, the levy rate is 0.001728
Properties are generally served by more than one taxing district. Therefore all the taxing districts serving your property are added together. Geographical areas in each county having a common group of taxing districts, is called a Tax Code Area.
Example: The levy for a Tax Code Area is shown below, and levies for taxing districts serving your property are added together:
The total of these levies is multiplied by your taxable value to determine your tax:
Levy = .015182661 = 1.5182661%
The collection of unpaid balances owed to certain agencies may be added to your property tax bill.
The County only has budgeting authority over County departments. City, school, fire, cemetery, and etc. are their own taxing entity and have authority over their own budgets. If you have questions regarding an amount charged by a certain taxing district on your property tax bill, please contact that agency.
For questions regarding your tax bill in general, please contact the treasurer’s office at 208-745-9219.
See Idaho Code 50-1008
Categories are used by the Idaho State Tax Commission and the Assessor’s Office to describe different types of property for valuation purposes. Categories can also mean that a property has a tax exemption on certain land or building classifications.
Category 1: Irrigated Agriculture Land
Irrigated land that is capable of and normally producing harvestable crops that may be located inside or outside the boundaries of a subdivision without restrictions on such use or the boundaries of an incorporated city.
Category 2: Irrigated Grazing Land
Irrigated land that is used for grazing and not normally capable of producing harvestable crops and may be located inside or outside the boundaries of a subdivision without restrictions on such use or the boundaries of an incorporated city.
Category 3: Non-Irrigated Agriculture Land
Non-irrigated land that is capable of and normally producing harvestable crops without man-made irrigation and may be located inside or outside the boundaries of a subdivision without restrictions on such use or the boundaries of an incorporated city.
Category 4: Meadow Land
Land capable of lush production of grass and may be located inside or outside the boundaries of a subdivision without restrictions on such use or the boundaries of an incorporated city.
Category 5: Dry Grazing Land
Land used for grazing and capable of supporting grasses and not normally capable of supporting crops on regular rotation and may be located inside or outside the boundaries of a subdivision without restrictions on such use or the boundaries of an incorporated city.
Category 10: Agriculture home site Land
Rural non-subdivided land being utilized for home sites with secondary categories 1-9. This land is always land with improvements located on it.
Category 11: Recreational Land
Land used for recreational purposes but not individual home sites or in a properly recorded subdivision.
Category 12: Rural Residential Land
Rural land used for residential purposes but not in a properly recorded subdivision.
Category 13: Commercial Land
Land used for commercial purposes but not in a properly recorded subdivision.
Category 14: Rural Industrial Land
Land used for industrial purposes but not in a properly recorded subdivision.
Category 15: Rural Subdivision Land
Rural land used for residential purposes and in a properly recorded subdivision.
Category 16: Rural Commercial Subdivision Land
Land used for commercial purposes and in a properly recorded subdivision.
Category 17: Rural Industrial Subdivision Land
Land used for industrial purposes and in a properly recorded subdivision.
Category 18: Other Land
Land not compatible with other secondary categories.
Category 19: Waste
Public Rights-of-Way including roads, ditches, and canals.
Category 20: City Residential Land
Land used for residential purposes and inside city limits.
Category 21: City Commercial Land
Land used for commercial purposes and inside city limits.
Category 22: City Industrial Land
Land used for industrial purposes and inside city limits.
Category 25: Common Area Land
Common area vacant land not included in individual property assessments.
Category 30: Other Improvements (AKA outbuildings)
Outbuildings, other than residential, located on secondary category 20.
Category 31: Agriculture Residential Improvement
Residential dwelling used for residential purposes and located on secondary category 10.
Category 32: Other Improvements (AKA outbuildings)
Outbuildings, other than residential, located on secondary categories 1 through 12 and 15.
Category 33: Recreational Improvements
Recreational building used in conjunction with recreation but not associated with a home site and located on secondary category 11.
Category 34: Residential Improvement
Residential dwelling used for residential purposes and located on secondary category 12.
Category 35: Commercial Improvement
Commercial building used for commercial purposes and located on secondary category 13.
Category 36: Industrial Improvement
Industrial building used for industrial purposes and located on secondary category 14.
Category 37: Rural Residential Subdivision Improvement
Residential dwelling used for residential purposes and located on secondary category 15
Category 38: Commercial Improvement
Commercial Building used for commercial purposes and located on secondary category 16.
Category 39: Industrial Improvement
Industrial Building used for industrial purposes and located on secondary category 17.
Category 40: Improvement
Improvements located on secondary category 18.
Category 41: City Residential Improvement
Residential dwelling used for residential purposes and located on secondary category 20.
Category 42: Commercial Improvement
Commercial building used for commercial purposes and located on secondary category 21.
Category 43: Industrial Improvement
Industrial building used for industrial purposes and located on secondary category 22.
Category 45: Utility System Land and Improvements
Locally assessed land and improvements used as utility systems and not under the jurisdiction of the State Tax Commission for appraisal.
Category 46: Manufactured Housing
Structures transportable in one (1) or more sections, built on a permanent chassis, for use with or without permanent foundation located on land under the same ownership as the manufactured home but assessed separate from the land. Include any manufactured home located on land under the same ownership as the manufactured home on which a Statement of Intent to declare as real property has not been filed or has been filed and will become effective the following year.
Category 48: Manufactured Home made into real property
Manufactured housing permanently affixed to land under the same ownership as the manufactured home and on which a Statement of Intent to declare as real property has been filed and has become effective.
Category 50: Residential Improvement on Leased Land
Improvements used for residential purposes and located on leased land, including railroad rights-of-way under separate ownership, exempt land, or any other land under different ownership than the improvements.
Category 51: Commercial or Industrial Improvements on Leased Land
Improvements used for commercial or industrial purposes and located on leased land, including railroad rights-of way under separate ownership, exempt land, or any other land under different ownership than the improvements.
Category 56: Construction Machinery, Tools and Equipment Personal Property
Unlicensed equipment such as cranes, tractors, scrapers, and rock crushers, used in the building trade or road construction.
Category 57: Equities in Personal Property purchased from the State.
Personal property purchased from the state under contract.
Category 59: Personal Property - Furniture, Libraries, Art, and Coin Collections
Trade articles used commercially for convenience, decoration, service, storage, including store counters, display racks, typewriters, office machines, surgical and scientific instruments, paintings, books, coin collections, and all such items held for rent or lease.
Category 65: Manufactured Housing
Manufactured housing not designated real property and located on exempt, rented or leased land under separate ownership.
Category 67: Operating Property
Property assessed and apportioned by the Tax Commission.
Category 68: Personal Property – Other Miscellaneous Machinery, Tools, and Equipment
Unlicensed machinery, tools, and equipment not used in construction, logging, mining, or not used exclusively in agriculture.
Category 69: Recreational Vehicles Personal Property
Unlicensed recreational vehicles.
Category 71: Signs and Signboards Personal Property
Signs and signboards, their bases and supports
Category 81: Exempt Property and Improvements
Category 81 is for county use to keep an inventory of exempt improvements.
For more information contact the Assessor's Office.
Not necessarily. Property taxes are budget driven from each taxing districts that serves your property. If all of the taxing districts in your properties Tax Code area budget the same amount from property tax from one year to the next, but property values go down in your code area, the levy rate would go up automatically to compensate in order to have enough money to sustain the budgeted needs.
If your property value dropped, but all of the other property values in your tax code area increased, you may see a decrease in how much property taxes you pay. For example, If all of the taxing districts in your properties Tax Code Area budget the same amount from property tax from one year to the next, but you removed a structure from your property making your value go down, while values go up for all other properties in your code area, the levy rate would go down automatically to compensate because there would be more value than budgeted needs. This is why the Assessor uses mass appraisal valuation methods to establish a fair market value on all property in the county to ensure a fair and equitable distribution of the property tax burden.
The Homeowner's Exemption reduces the taxable value of your primary residence and up to one acre of land by 50% or up to $125,000, whichever is less. To qualify, the home must be owner-occupied and be your primary residence more than six months out of the year. This application is accepted year round and can be found on our website or in the Assessor's Office.
Yes! If you're a qualified Idaho homeowner, you might be eligible for the Property Tax Reduction (PTR) program. Applicants must meet the same criteria as the Homeowner’s Exemption for the property. You could reduce property taxes from $250 to $1,500 on your home and up to one acre of land. This program is income based and is an annual application.
Apply for PTR through your county assessor's office. Read more about PTR in this brochure:
The Veterans Property Tax Reduction benefit reduces property taxes for qualified 100% service-connected disabled veterans. Must have current Homeowner's Exemption on the property.If you qualify, the property taxes on your home and up to one acre of land may be reduced by as much as $1,500. The program doesn't have an income limit. Annual application.
Apply for Veterans Property Tax Reduction through your county assessor's office. Read more about Veterans Property Tax Reduction in this brochure:
If you're an Idaho homeowner, you might be eligible for the Idaho Property Tax Deferral (PTD) program. Applicants must meet the same criteria as the Homeowner’s Exemption for the property. The program lets you postpone paying taxes on your home and up to one acre of land. Annual application.
Contact your county assessor's office or call Idaho State Tax Commission at (208) 334-7736 for more help or questions. Read more about the Property Tax Deferral Program in this brochure:
Jefferson County has two fairs in Auguest each year, Mud Lake Fair and Rigby Fair. Visit our calendars for those dates.
Just keep trying! There are several people trying to call in for a pretrial and sometimes it takes awhile. Leave a message if possible of you can try emailing the address listed on the notice of telephonic hearing certificate of service section.
For filing fees, please contact the Court Clerk.
You can pay fines and citations by visiting the Courts page.
Parties are ordered to attend. The order will have specific information about the class. If you can't make it to the class that was ordered, you will need to contact the Court Clerk's for further information.
For a brand new case, the class is $35 per person. For a modification case, the class is $25 per person. Payments need to be made with the Jefferson County Court Clerk's with cash, check or card PRIOR to the date of the class.
Currently these classes are being held via Zoom. Once parties pay, the Court Clerk will send the receipt to the class coordinator who will then email the parties a link to join the Zoom meeting.
The Judge has 24 hours to make a decision. If the Civil Protection Order is approved, both parties will be personally served with paperwork. If the Civil Protection Order is denied, the person who filed it will receive paperwork in the mail.
Court Clerk's cannot give any information regarding Civil Protection Order's over the phone. If you want information, you will need to come to the Court Clerk's Office in person and provide personal identification.
You will need to fill out a Record Request Form (PDF). Please note that the Clerk has 3 business days to either fill the request or let you know more time will be needed. If it is a sealed case or a case with minor children, the Clerk is required to get the Judge's approval before giving out any copies. The copies are $1 per page and can either be printed out and given in person, mailed or emailed.
If you have a copy of what you want certified, bring it into the Court Clerk's Office. The Clerk will then need to verify it matches what is in the court record which is $0.50 per page. Once every page has been verified, the Clerk will then certify the document which is $1 per certification.
If you do not have a copy of what you want, you will need to fill out a Record Request Form (PDF). The Clerk can then make a copy of the document you are wanting certified which is $1 per page and then certify it for $1 per certification.
Yes, depending on the year of the case, you can view documents on the kiosk computer that is located in the lobby area of the Court Clerk's Office. Please note that there may be documents that are not viewable due to security put in place by the Supreme Court.
You can search information about a case by going to Idaho Courts website.
You will need to contact Jefferson County Sheriff's Office or other private agencies that can perform this check.
You can register online at voteidaho.gov. You can register in person at the Jefferson County Election Office 210 Courthouse Way Ste. 100 Rigby, Idaho 83442. You can register at your voting place on election day.
You can register to vote on election day. You will need to bring a valid photo ID and proof of residency.
You can update your address online at voteidaho.gov. You can update in person at the Jefferson County Election Office 210 Courthouse Way Ste. 100 Rigby, Idaho 83442. You can update your address at your designated polling place on election day.
There are four possible elections each year. The dates of these elections are posted on the county website and the Jefferson Star newspaper legal notice section. Contact the Election Office at 208-745-7756 for more information.
Military and their spouses and Overseas Citizens can use the Federal Post Card Application for registration and absentee voting. For more information, go to the Federal Voting Assistance Program Website or call the Election Office at 208-745-7756.
No, absentee ballots must be to the Election Office: 210 Courthouse Way Ste. 100 Rigby, Idaho 83442, by 8:00 pm on election day for the ballot to be counted.
Voters may change or declare their party affiliation by completing the Idaho Political Party Affiliation Declaration Form and returning it to the Election Office, by mail, in person or email it to firstname.lastname@example.org . For a primary election, an elector may change their political party affiliation or become "unaffiliated" by filing a signed form with the county clerk no later than the 10th Friday prior to such primary election, as provided for in Idaho Code 34-704.
Visit voteidaho.gov enter your address to find your polling location. Or call the Election Office at 208-745-7756.
Yes, our polling locations are ADA accessible.
If you are interested in becoming a poll worker, please email the Election Office at email@example.com or call 208-745-7756.
Per Alan Dornfest, Property Tax Policy Supervisor for the Idaho State Tax Commission:
Taxes are not tied directly to home values, despite what a lot of people think. Taxes are based on the budgets of taxing districts. If cities, counties, and other taxing districts budget the same amount from property tax from one year to the next, but property values go down, the levy rate goes up automatically to compensate.
For most taxing districts, budgets aren't set until August or early September, so final property tax amounts won't be certain until then. Dornfest said property values are determined by county assessors as of January 1 of each year, so whatever happens to the real estate market later in the year has no impact until the following year's assessment. While property values have plummeted in some parts of Idaho during 2009, Dornfest said, they've actually risen in others.
The Tax Commission oversees Idaho's property tax system, which is administered by the counties. For more information on property assessments and taxes, visit the Property Tax section of the Tax Commission's website.
According to the U.S. Census Bureau, the estimated population in 2015 was 27,157.
There are three school districts:
You can obtain a driver's license at the following locations:
Jefferson County Sheriff's Office200 Courthouse WayRigby, ID 83442
Mud Lake Satellite Office1055 E 1500 NTerreton, ID 83450Hours are for the 1st and 3rd Thursdays of every month from 10 am to 4 pm.
You can register a vehicle and perform title transfers at the following locations:
Jefferson County Assessor's Office210 Courthouse WaySuite 150Rigby, ID 83442
The County Emergency Management Office is located at:210 Courthouse WaySuite 230Rigby, ID 83442
There are four fire districts in Jefferson County:
There are five libraries in Jefferson County.
Yes, there are four senior citizens centers, located at:
The following cities are within Jefferson County:
Check out the Chamber of Commerce websites:
Jefferson County adopted the Zoning Ordinance on February 23, 2022. See the Jefferson County Zoning Ordinance.
Jefferson County adopted the Subdivision Ordinance on May 21, 2021. See Jefferson County Subdivision Ordinance.
Jefferson County adopted the 2018 International Building Code and International Residential Code on March 7, 2022. See Ordinance 2022-02 (PDF) adopting the 2018 Building Codes.Learn more about the 2018 International Building Code.Learn more about the 2018 International Residential Code.
View our document about Structures Needing Permits (PDF).
View our document about the Building Permit Process (PDF).
Please review the following regarding what's needed for your specific permit:
View our document about Inspection Information and Checklists (PDF).
For the answer to this question, please view our Agriculture Exemption Packet (PDF).
If you have additional questions, please call 208-745-9220.
If your child has been involved in a law violation, it is up to a law enforcement agency to investigate. If they find probable cause that a crime was committed, they will forward their police report to the Prosecuting Attorney. If the prosecutor chooses to officially charge your child, your child's case may be diverted to the probation department or your child may be petitioned to answer to the charge in court. If the case is diverted, you will be contacted by the probation department. If your child is called to court, download and review Idaho's juvenile justice handbook (PDF) to become more familiar with the juvenile court system.
Your child will have a detention hearing in front of a judge on the next business day. The outcome of that hearing determines whether your child will be released or remain in custody. The actual time at which your child’s hearing will occur depends on several factors. For additional information, please contact the probation department by calling 208-745-8244.
Probation is the release into the community of a juvenile or adult who has been found guilty of a crime, typically under certain conditions such as paying a fine, doing community service, or attending a drug treatment program.
Formal Probation – A type of probation where the offender must report to probation and follow court ordered terms in order to avoid court sanctions. The charges will not be dismissed once probation conditions are completed.
Informal Probation - A type of probation where the offender does not report to the probation office, and is not supervised by the probation office,. However, the individual must follow any court ordered terms to avoid court sanctions.
Informal Adjustment – (Juvenile Cases Only) A type of probation that allows for all charges to be dismissed after successful completion of all probation terms. This includes full payment of restitution and court fees, as well as no further law violations.
Diversion is a voluntary program that offers juveniles an opportunity to resolve a filed police report without appearing in court. The Prosecuting Attorney may refer juveniles to the diversion program, especially if their crimes are minor offenses and they are first time offenders. Participants are held accountable to the victim and community and learn skills to help them make better choices.
Pretrial release supervision is a level of supervision where a judge orders a person accused of a crime to be subjected to community supervision during their pretrial status. Pretrial release supervision is a condition of a defendant's release from confinement and may require drug testing, assessments, and meetings with a pretrial supervision officer. Defendants must contact their pretrial supervision officer within 24 hours of release from custody.
Yes, but only for Juveniles convicted of felonies or for individuals accused of felonies and ordered to Pretrial supervision (before conviction). The Jefferson County Probation Department provides supervision for Pretrial cases, Adult Misdemeanor cases, and Juvenile Misdemeanor and Felony cases in Jefferson County, Idaho. Individuals convicted of a Felony and ordered to Felony probation supervision must contact the Idaho Department of Corrections Probation & Parole Bureau for reporting instructions.
Court ordered substance abuse assessments must be performed by a qualified provider. You can search for a list of local providers by visiting the BPA website.