Shoshone County Treasurer

It is the mission of the Treasurer’s Office to uphold the integrity of the duties as directed by Idaho Code. The Treasurer’s Office staff is committed to provide courteous and professional public service by promoting innovation, change and performance excellence. We take pride in providing taxpayers a quality experience and knowledgeable environment when contacting the office.

This website has been developed to inform you of the services we provide, and to make it easier for you to use these services. The Treasurer and staff continually work to find innovative ways to assist you in meeting your responsibilities as a taxpayer. It is our hope that this information will be helpful to the citizens of Shoshone County.

Office Location:

700 Bank Street, Suite 110

         Wallace, ID 83873

Office Hours: 

Monday – Friday

        9:00am – 5:00pm

Phone Number:

(208) 752-1261

Email: 

ellen@co.shoshone.id.us

Ellen Masterson

Ellen Masterson

Treasurer
Ex-Officio Tax Collector
Public Administrator

Phone: (208) 752-1261

Email Ellen

Karey Eddy

Chief Deputy

Email Karey

Chris Davis

Deputy

Email Chris

Helpful Links

 

Information Booth

Payment Information

We now accept debit/credit cards in the office or call (208) 752-1261.  You can also pay online.  A third-party convenience fee* will apply to cardholders who wish to pay via debit/credit card.  This fee is required in order to allow the county the option to accept payments via credit card.  Such fee will be disclosed to cardholder at the time of transaction with the option to decline the fee and make payments via cash or check.  *This fee will be 2.45% ($3.00 minimum).

There is a $20.00 NSF check fee on returned checks. To avoid late charges, payments must be received or postmarked by due dates:

•First half – December 20th
•Second half – June 20th

A 2% late charge is charged on late payments made between December 21st and December 31st.  Beginning January 1st, interest on the delinquent tax and late charge is calculated at the rate of 1% per month.  Please call the office for any payoff quotes on delinquent taxes.

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.

PAYMENTS RECEIVED WITH A DELINQUENCY WILL BE APPLIED TO THE OLDEST DELINQUENT YEAR.

**If you pay by mail and would like a receipt, please include a stamped, self addressed envelope.**

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.  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.  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.  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. Idaho Code 63-903

Personal Property

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 charge 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 personal property 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 no extensions given on the second half.  See Idaho Code 63-201(13), 63-904, nd 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 63-201(24), 63-313, and 63-904(5).

Occupancy Tax

Occupancy tax is due and payable according to the same schedule as manufactured housing or real property, whichever is applicable.  See Idaho 63-31763-602Z, 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.

How are property taxes calculated?

Determining your annual property tax payment involves many people working together.  Each year the individual taxing districts such as schools, cities and counties decide how much money they will budget from property tax revenue.  At the same time, the county assessor’s office places the total assessed value of all taxable property.  The county auditor then calculates the tax rate by dividing the amount of tax to be raised for each district by the total taxable value of the district.  Finally, the county treasurer applies the tax rate (levy) to your taxable value to determine how much property taxes you will pay.