• Each November, tax bills are sent for the current year.
• The 1st half payment is due by December 20th.
• The 2nd half payment is due by June 20th.

If 1st half taxes are not paid by December 20th:

• On December 21st, a late fee of 2% of the first half tax amount is added to the tax bill. (Idaho Code 63-1001).
• On January 1st, 1% per month interest begins to accrue.  (Idaho Code 63-903).

If 2nd half taxes is not paid by June 20th: 

• On June 23rd, a late fee of 2% of the full amount due is added to the tax bill.  (Idaho Code 63-1001).
• On June 23rd, 1% per month begins accruing retroactively from January 1st.  (Idaho Code 63-903).

Yes, most taxing districts have a maximum tax rate that they can charge.  Districts other than schools are limited to an annual increase of 3% plus an allowance for growth on a portion of their budget.  The growth allowance is calculated from the value of new construction and annexation that occurs during the year.