Ada County Treasurer's Office
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:
| DIST_NO |
DESC |
SUBLEVY 2011 |
2011 |
SUBLEVY 2012 |
2012 |
% CHG |
PHONE |
NAME |
| 1 |
ADA COUNTY |
|
0.003323158 |
|
0.003356317 |
1.00% |
(208) 287-7000 |
Board of County Commissioners |
| 2 |
PEST EXTERMINATION |
|
0.000165289 |
|
0.000163260 |
-1.23% |
(208) 577-4646 |
Brian Wilbur |
| 3 |
EMERGENCY MEDICAL |
|
0.000173961 |
|
0.000178842 |
2.81% |
(208) 287-2950 |
Troy Hagen |
| 6 |
ADA COUNTY HIGHWAY DIST |
|
0.001290103 |
|
0.001287539 |
-0.20% |
(208) 387-6120 |
Mike Brokaw |
| 7 |
SCHOOL DISTRICT NO. 1 (BOISE) |
|
0.005495008 |
|
0.006111213 |
11.21% |
(208) 854-4029 |
Nancy Landon |
| 1 |
SCHOOL #1 M&O |
0.003968161 |
|
0.003697811 |
|
-6.81% |
|
|
| 2 |
SCHOOL #1 BOND |
0.000701586 |
|
0.000705000 |
|
0.49% |
|
|
| 3 |
SCHOOL #1 SUPPLEMENT |
0.000790799 |
|
0.000867983 |
|
9.76% |
|
|
| 4 |
SCH #1 OTHER (PLANT FACILITY/TORT) |
0.000034462 |
|
0.000036727 |
|
6.57% |
|
|
| 5 |
SCHOOL #1 PERMANENT (OVERRIDE) |
0.000000000 |
|
0.000803692 |
|
NEW 2012 |
|
|
| 8 |
SCHOOL DISTRICT NO. 2 (MERIDIAN) |
|
0.003396562 |
|
0.004597909 |
35.37% |
(208) 855-4500 |
Alex Simpson |
| 1 |
SCH #2 OTHER (PLANT FACILITY/TORT) |
0.000975930 |
|
0.001276121 |
|
30.76% |
|
|
| 2 |
SCHOOL #2 BOND |
0.001921009 |
|
0.001846021 |
|
-3.90% |
|
|
| 3 |
SCHOOL #2 EMERGENCY |
0.000116257 |
|
0.000165777 |
|
42.60% |
|
|
| 4 |
SCHOOL #2 SUPPLEMENT |
0.000383366 |
|
0.001309990 |
|
241.71% |
|
|
| 9 |
SCHOOL DISTRICT NO 3 (KUNA) |
|
0.004788556 |
|
0.007861269 |
64.17% |
(208) 922-1000 |
Bryan Fletcher |
| 1 |
SCH #3 OTHER (PLANT FACILITY/TORT) |
0.000552639 |
|
0.000562106 |
|
1.71% |
|
|
| 2 |
SCHOOL #3 BOND |
0.004235917 |
|
0.003655293 |
|
-13.71% |
|
|
| 3 |
SCHOOL #3 SUPPLEMENT |
0.000000000 |
|
0.003643870 |
|
NEW 2012 |
|
|
| 10 |
SCHOOL DISTRICT NO. 136J (MELBA) |
|
0.005507086 |
|
0.004459407 |
-19.02% |
(208) 495-1141 |
Norm Hogg |
| 2 |
SCHOOL #136J BOND |
0.003348321 |
|
0.003008683 |
|
-10.14% |
|
|
| 3 |
SCHOOL #136J SUPPLEMENT |
0.002158765 |
|
0.001450724 |
|
-32.80% |
|
|
| 11 |
KUNA LIBRARY |
|
0.000712173 |
|
0.000706164 |
-0.84% |
(208) 922-1025 |
Anne Hankins |
| 1 |
KUNA LIBRARY |
0.000600000 |
|
0.000593329 |
|
-1.11% |
|
|
| 2 |
KUNA LIBRARY BOND |
0.000112173 |
|
0.000112835 |
|
0.59% |
|
|
| 12 |
MERIDIAN LIBRARY |
|
0.000665645 |
|
0.000664598 |
-0.16% |
(208) 888-4451 |
Patricia Younger |
| 1 |
MERIDIAN LIBRARY |
0.000605922 |
|
0.000606444 |
|
0.09% |
|
|
| 2 |
MERIDIAN LIBRARY BOND |
0.000059723 |
|
0.000058154 |
|
-2.63% |
|
|
| 13 |
ADA COMMUNITY LIBRARY |
|
0.000613504 |
|
0.000613254 |
-0.04% |
(208) 362-0181 |
Mary DeWalt |
| 14 |
BOISE CITY |
|
0.007783673 |
|
0.008315979 |
6.84% |
(208) 384-3727 |
Boise City Financial Services |
| 15 |
EAGLE CITY |
|
0.001010796 |
|
0.001008010 |
-0.28% |
(208) 939-6813 |
Sharon Bergmann |
| 1 |
EAGLE CITY |
0.000895214 |
|
0.000895784 |
|
0.06% |
|
|
| 2 |
EAGLE CITY BOND |
0.000115582 |
|
0.000112226 |
|
-2.90% |
|
|
| 16 |
GARDEN CITY |
|
0.004062187 |
|
0.004243095 |
4.45% |
(208) 472-2905 |
James R Krueger |
| 1 |
GARDEN CITY |
0.003981294 |
|
0.004156773 |
|
4.41% |
|
|
| 2 |
GARDEN CITY LIBRARY BOND |
0.000080893 |
|
0.000086322 |
|
6.71% |
|
|
| 17 |
KUNA CITY |
|
0.003629583 |
|
0.004007956 |
10.42% |
(208) 922-5546 |
Accounts Payable |
| 18 |
MERIDIAN CITY |
|
0.004477068 |
|
0.004550974 |
1.65% |
(208) 888-4433 |
Jaycee Holman |
| 19 |
DRY CREEK CEMETERY |
|
0.000045109 |
|
0.000046313 |
2.67% |
(208) 853-1940 |
Nancy Howe |
| 20 |
FAIRVIEW CEMETERY |
|
0.000071416 |
|
0.000074604 |
4.46% |
(208) 467-5176 |
Susan McKellip |
| 21 |
JOPLIN CEMETERY |
|
0.000008320 |
|
0.000008819 |
6.00% |
(208) 377-9535 |
Raymond Wallace |
| 22 |
KUNA CEMETERY |
|
0.000166976 |
|
0.000175595 |
5.16% |
(208) 559-4017 |
Marie Beatty |
| 23 |
MELBA CEMETERY |
|
0.000157357 |
|
0.000161953 |
2.92% |
(208) 495-2600 |
Dixie Steen |
| 24 |
MERIDIAN CEMETERY |
|
0.000031628 |
|
0.000045970 |
45.35% |
(208) 888-5133 |
Kevin Abernathy |
| 25 |
STAR CEMETERY |
|
0.000076743 |
|
0.000074930 |
-2.36% |
(208) 286-7727 |
Judy Wheelock |
| 26 |
N ADA CO FIRE & RESCUE |
|
0.002407323 |
|
0.002405556 |
-0.07% |
(208) 375-0906 |
Shelley Young |
| 27 |
EAGLE FIRE |
|
0.002092081 |
|
0.002126719 |
1.66% |
(208) 939-6463 |
Mike Winkle |
| 28 |
KUNA FIRE |
|
0.001679126 |
|
0.001770386 |
5.43% |
(208) 922-1144 |
Joe Stear |
| 1 |
KUNA FIRE |
0.001575983 |
|
0.001663231 |
|
5.54% |
|
|
| 2 |
KUNA FIRE BOND |
0.000103143 |
|
0.000107155 |
|
3.89% |
|
|
| 29 |
MELBA FIRE |
|
0.000881459 |
|
0.000914196 |
3.71% |
(208) 250-4394 |
Russ Steiner |
| 30 |
MERIDIAN FIRE |
|
0.002400000 |
|
0.002390067 |
-0.41% |
(208) 888-1234 |
Clair Bowman |
| 31 |
STAR FIRE |
|
0.002487717 |
|
0.002486017 |
-0.07% |
(208) 286-7772 |
Kevin Courtney |
| 32 |
WHITNEY FIRE |
|
0.002400000 |
|
0.002400000 |
0.00% |
(208) 375-6407 |
Janea Sites |
| 33 |
STAR CITY |
|
0.003575467 |
|
0.003485222 |
-2.52% |
(208) 286-7247 |
Cathy Ward |
| 35 |
EAGLE SEWER |
|
0.000049400 |
|
0.000047734 |
-3.37% |
(208) 939-0132 |
Lynn Moser |
| 36 |
NORTHWEST BOISE SEWER |
|
0.000191742 |
|
0.000194951 |
1.67% |
(208) 344-5991 |
Joannette Cox |
| 37 |
STAR SEWER |
|
0.001119313 |
|
0.001145194 |
2.31% |
(208) 286-7388 |
Terra Estrada |
| 39 |
MERIDIAN HEIGHTS WATER & SEWER |
|
0.005132780 |
|
0.005344800 |
4.13% |
(208) 887-1052 |
Gina Harris |
| 43 |
MOSQUITO ABATEMENT |
|
0.000037368 |
|
0.000037259 |
-0.29% |
(208) 577-4646 |
Brian Wilber |
| 45 |
FLOOD CONTROL DIST. #10 |
|
0.000133107 |
|
0.000139830 |
5.05% |
(208) 861-2766 |
Charles Ferguson |
| 46 |
WESTERN ADA RECREATION |
|
0.000107599 |
|
0.000106886 |
-0.66% |
(208) 887-1730 |
Gary D. Smith |
| 68 |
CCDC TAX ALLOCATION |
|
0.018285313 |
|
0.018609597 |
1.77% |
(208) 384-4264 |
Todd Bunderson |
| 71 |
MYRTLE-RIVER STREET CCDC |
|
0.018285313 |
|
0.018609597 |
1.77% |
(208) 384-4264 |
Todd Bunderson |
| 73 |
RIVER FRONT PROJECT |
|
0.014563827 |
|
0.014536713 |
-0.19% |
(208) 472-2900 |
Pam Thomason |
| 80 |
RIVER PRJT / OUTSIDE CITY |
|
0.010666929 |
|
0.010456878 |
-1.97% |
(208) 472-2900 |
Pam Thomason |
| 81 |
RIVER PROJECT/N ADA FIRE |
|
0.002407323 |
|
0.002405556 |
-0.07% |
(208) 472-2900 |
Pam Thomason |
| 82 |
RIVER PROJECT/FLOOD |
|
0.000133107 |
|
0.000139830 |
5.05% |
(208) 472-2900 |
Pam Thomason |
| 83 |
WESTSIDE CCDC |
|
0.018285313 |
|
0.018609597 |
1.77% |
(208) 384-4264 |
Todd Bunderson |
| 86 |
MERIDIAN MDC FIRE |
|
0.002400000 |
|
0.002390067 |
-0.41% |
(208) 863-4160 |
Shaun Wardle |
| 88 |
MERIDIAN MDC INSIDE CITY |
|
0.013301768 |
|
0.013706735 |
3.04% |
(208) 863-4160 |
Shaun Wardle |
| 89 |
MERIDIAN MDC OUTSIDE CITY |
|
0.008989989 |
|
0.009319021 |
3.66% |
(208) 863-4160 |
Shaun Wardle |
| 100 |
COLLEGE OF WESTERN IDAHO |
|
0.000182042 |
|
0.000190431 |
4.61% |
(208) 562-3299 |
Cheryl Wright |
| 102 |
EAGLE UR INSIDE CITY |
|
0.009075733 |
|
0.009392630 |
3.49% |
(208) 867-4047 |
Sherry Atwell |
| 103 |
EAGLE UR INSIDE CITY W/ SEWER |
|
0.009125133 |
|
0.009440364 |
3.45% |
(208) 867-4047 |
Sherry Atwell |
| 104 |
EAGLE UR OUTSIDE CITY |
|
0.008843730 |
|
0.009161134 |
3.59% |
(208) 867-4047 |
Sherry Atwell |
| 105 |
EAGLE UR OUTSIDE CITY W/ SEWER |
|
0.008893130 |
|
0.009208868 |
3.55% |
(208) 867-4047 |
Sherry Atwell |
| 106 |
EAGLE UR FIRE |
|
0.002092081 |
|
0.002126719 |
1.66% |
(208) 867-4047 |
Sherry Atwell |
| 107 |
EAGLE UR FLOOD |
|
0.000133107 |
|
0.000139830 |
5.05% |
(208) 867-4047 |
Sherry Atwell |
| 110 |
RIVER FRONT ANNEXATION |
|
0.013862241 |
|
0.013831713 |
-0.22% |
(208) 472-2900 |
Pam Thomason |
| 150 |
SUNSET FIRE DISTRICT |
|
0.002399971 |
|
0.002375450 |
-1.02% |
(208) 442-7640 |
Michael Snow |
| 151 |
HARRIS RANCH 1 |
|
0.000085234 |
|
0.003080075 |
3513.67% |
(208) 384-3725 |
Boise City Finance Office |
| 1 |
HARRIS RANCH 1 CID (ADM) |
0.000085234 |
|
0.000080119 |
|
-6.00% |
|
|
| 3 |
HARRIS RANCH 1 CID BOND |
0.000000000 |
|
0.002999956 |
|
NEW 2012 |
|
|
| 200 |
SCH #2 SUPPLEMENTALS |
|
0.000383366 |
|
0.001309990 |
241.71% |
(208) 855-4500 |
Alex Simpson |
| 201 |
SCH #1 BOND |
|
0.000701586 |
|
0.000705000 |
0.49% |
(208) 854-4029 |
Nancy Landon |
| 202 |
SCH #1 SUPPLEMENTAL |
|
|
|
0.000867983 |
|
(208) 854-4029 |
Nancy Landon |
| |
|
|
|
|
|
|
|
|
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 here to view the 2011 total levy for each code area in Ada County: 2012 Levy List (PDF)
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 (2011) are:
| Ada County |
.003356317
|
| Emergency Medical |
.000178842
|
| Ada County Highway District |
.001287539
|
| School District #1 |
.006111213
|
| Boise City |
.008315979
|
| College of Western Idaho |
.000190431
|
| Tax Rate Code Area 01 = |
0.019440321
|
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 |
.019440321 |
= |
$1,944.03 |
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 - Vicky J McIntyre |
287-6800 |
200 W FRONT ST |
BOISE ID 83702 |
| ADA CTY. TREASURER –- LID'S – Vicky J McIntyre |
287-6800 |
200 W FRONT ST |
BOISE ID 83702 |
| ADA COUNTY BILLING SVCS - TRASH CERTS - Vicky J McIntyre |
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 |