134 E Main
Rexburg, ID 83440
208-359-6200 ext 3 Fax: 208-356-8814
Sherry Arnold has served as the Madison County Treasurer and Tax
Collector since November 1995.
The Treasurer's duties include collecting and investing the tax
dollars. Other duties include depositing and investing all monies from
the courts, motor vehicles, drivers license and the clerk’s office. It
is the responsibility of this office to balance the accounts each month
with the clerk and financial institutions. The Treasurer is responsible
for keeping allocated funds available for the budget which has been
approved by the Madison County Board of Commissioners. The Treasurer also has the duty of being a Public Administrator.
Anita Clark - Chief Deputy Treasurer and Data Processing
Kathryn Brown - Deputy Treasurer
Delinquent Real Property Taxes
(Idaho Code §63-1002)
Any payments received will be applied to the oldest delinquency or tax
of record. If real property is not paid within three years, the Tax Collector shall deed the property to the County. Before doing this, the Tax Collector must issue a PENDING ISSUE OF TAX DEED to any person holding a recorded interest in the property by certified mail. A Party of Interest may file a written request to be notified of a delinquency prior to deeding to the County. An AFFIDAVIT OF COMPLIANCE must be recorded as proof of any notifications to any recorded owners or parties of interest. Additional notification of delinquencies shall be published in a local newspaper for four consecutive weeks prior to deeding. Idaho Code 63-1007 allows for the recorded owner to redeem the property prior to the sale by the Commissioners by paying all delinquent years and the current year.
Dates to Remember
Jan. 1: Date property is valued. Interest applied to prior year's taxes.
Second Week of February: Any property missed on the first roll or the
subsequent roll are mailed out.
April 15: Last day to file for Homeowners Exemption and Circuit Breaker Exemption in Assessor's Office.
May: Assessment notices are mailed no later than the fourth Monday of
June 20: Second half of taxes are due.
June 21: A 2 percent late charge and 1 percent per month interest are
added to delinquent taxes and calculated from Jan. 1.
Fourth Monday of June: Last day to file a protest of value with the Assessor.
Sept. 1: The tax deed process begins on third-year delinquent taxes.
November: First roll tax notices are mailed as early as possible in
November, but no later than the fourth Monday of November.
Second Week of December: Subsequent tax notices are mailed.
Dec. 20: At least the first half of the current year taxes are due.
Dec. 21: A 2 percent late charge is applied to all unpaid first-half taxes.
Tax notices are mailed as early as possible in November each year. The tax notice is for the CALENDAR YEAR. All taxes on the first property roll are due Dec. 20 without late charges or interest. Tax may be paid in two halves; first half due Dec. 20 and a grace period on the second half until June 20 of the following year. Any portion of a tax can be paid at any time, but if there is a remaining balance of the first half not paid by Dec. 20, there is a 2 percent late charge applied immediately and 1 percent per month interest beginning Jan. 1 of the following year on the remaining balance. If the second half is not paid by June 20, there is a 2 percent penalty and 1 percent per month interest from Jan. 1, NOT JUNE 21.
There are two other rolls for taxes. One is the subsequent roll, which
is mailed out as soon as possible after the closing of the Board of Equalization the first Monday of December. The tax is due on this roll
30 days after mailing or as stated on the tax notice, with late charge
and interest if delinquent. The missed property roll is sent the first
part of February as soon as the BOE is closed.
Please include your payment stub located at the bottom of the bill.
These stubs ensure your check will be posted to the correct account.
Make your check payable to: Madison County Tax Collector, 134 E.Main, Rexburg, ID 83440.
Credit Card Payments:
We are now accepting credit cards in the Treasurer’s Office. There is
a nominal fee to use this service. In addition the county has contracted with Official Payments to provide this service. You may access them either by telephone at 1-800-272-9829 using jurisdiction code 2221 or visit http://www.officialpayments.com./ There will be a nominal fee charged for this service. Please see the website for the convenience fee schedule. You will need your tax amount and bill number when paying through the internet or by phone, Official Payments will not have access to this information.
Late Charge and Interest:
Please remember if payments are postmarked after the deadline, a late charge and interest will be applied. Late charge is 2% of the unpaid balance and is applied on December 21st for the first half taxes. Interest is 1% per month beginning January 1. Late charges for second half taxes is applied on June 21st and interest is 1% per month
beginning January 1.
Failure to receive a tax bill does not excuse the taxpayer from paying
the taxes, late charges and interest accrued, if any. Be sure to notify
our office immediately whenever your address changes or if you do not receive a tax bill. When mailing your tax payment, be sure the envelope is U.S. postmark on or before the due date.
Warrants of Distraint On Personal Property And Mobile Homes
The Tax Collector must issue a Warrant of Distraint to the County
Sheriff if personal property or mobile homes are not paid on time. This
gives the Sheriff the right to collect the tax with additional costs, and if not able to collect, the Sheriff can seize and sell any personal property belonging to the person taxed to satisfy taxes and charges. If property is sold or repossessed during the year, the Sheriff may pursue the collection of taxes from the new owner.