What is the property tax rate in Latah County?

The combined effective property tax rate in Latah County, Idaho is approximately 0.78%.

Latah County Property Tax Calculator (2026) — Idaho Property Tax Almanac

Property Tax in Latah County, 2026

A calculator and field guide for Moscow-area homeowners — and for anyone considering a move to Latah County — including Idaho's 100% assessment ratio, the $125,000 Homestead Exemption (Idaho Code §63-602G — lesser of $125K or 50% of MV), the HB 292 of 2023 Homeowner Property Tax Relief Account (state-funded ~$200-500/yr automatic credit, made permanent at $50M/yr by HB 304 of 2025), the parallel School District Facilities Fund ($50M/yr state payment of eligible school bond debt), the Property Tax Reduction (Circuit Breaker §63-705) for 65+/widowed/disabled with HHI ≤ $39,130 ($250-$1,500 refundable), and the $1,500 Veterans Property Tax Reduction (NOT full — Idaho is NOT a categorical full-vet state).

Latah County operates under Idaho's 100% assessment ratio + $125,000 Homestead Exemption system (Idaho Code §63-602G). Owner-occupied primary residences receive an exemption equal to $125,000 OR 50% of market value, whichever is LESSER, applied as a reduction in taxable value. Latah's combined mill levy is approximately 11.78 mills per $1,000 of taxable value, producing typical homestead effective rates around 0.78%. HB 292 of 2023 adds a state-funded credit (~$200-500 typical) automatically on the December tax bill.

How the bill is built

Idaho is a 100% AR state — the assessor sets market value with no AR reduction. For owner-occupied homesteads, subtract $125,000 OR 50% of MV (whichever is lesser) to get taxable value. A $400K homestead: TV = $275K. A $200K homestead: TV = $100K (50% cap). Tax = TV × combined mill levy / 1000. State credits (HB 292, PTR Circuit Breaker, Veterans Reduction) apply to the bill after calculation. Bills issue in November, half due Dec 20 and half June 20.

HB 292 of 2023 was Idaho's response to the 2020-2022 housing boom. Two state-funded mechanisms apply automatically to homesteads: the Homeowner Property Tax Relief Account (~$200-500 December bill credit) and the School District Facilities Fund (state pays eligible school bond debt). HB 304 of 2025 made both permanent at $100M/year combined.

Idaho is NOT a full-vet-exemption state. The Veterans Property Tax Reduction (Idaho Code §63-701) caps at $1,500/year for 100% P&T or IU disabled vets — no income limit, but the ceiling means high-bill Boise/CDA homestead owners still pay the difference. Stack with the $125K Homestead Exemption + HB 292 credit for compounded benefit.

2026 Latah County rate breakdown (combined mill levy per $1,000 of taxable value (100% AR; FMV − $125K Homestead Exemption); HB 292 Homeowner Tax Relief Credit ~$200-500 applied post-bill, Moscow district)

Taxing entity	Rate
Latah County combined mill levy (county + city + school district + highway district + library district); typical Moscow residential tax code area, post 100% AR + $125K Homestead Exemption	11.7800
Combined total	11.7800

As of April 27, 2026 · From Latah County Assessor.

Note: Latah County is anchored by Moscow (~26,000) and the University of Idaho (UI, ~12,000 students) — Idaho’s flagship public university and the state’s land-grant university, founded 1889 (one year before Idaho statehood). The University of Idaho is the older + smaller of Idaho’s two flagship public universities (BSU is larger but younger as a 4-year university). Moscow is the only major US city named after the Russian capital — though the name predates the Russian connection (it was named for Moscow, Pennsylvania by 1870s settlers, who picked the name from a US Postal Service list of available city names).

Note: Latah County’s 0.78% effective rate reflects Moscow-area mill levies around 11.78 per $1,000 of taxable value applied to a $370,000 median homestead with the $125,000 Homestead Exemption. Net taxable value of $245,000 produces typical bills of ~$2,886. Moscow’s economy is driven heavily by University of Idaho employment — the university accounts for ~25% of local jobs. Moscow also benefits from cross-border economic activity with Pullman, Washington (home of Washington State University, ~9 miles west across the state line) — the Moscow-Pullman MSA is a unique cross-state university metro area.

Note: The November 13, 2022 University of Idaho student murders — when 4 UI students were stabbed to death in their off-campus rental home in Moscow — brought intense national attention to Latah County. Bryan Kohberger, a Washington State University criminology PhD student living in Pullman at the time, was arrested in December 2022 and charged with 4 counts of first-degree murder. The case dragged through extensive pretrial proceedings 2023-2024; Kohberger eventually pleaded guilty in July 2025 in exchange for life imprisonment without parole, avoiding the death penalty. The murders devastated the small Moscow community and led to substantial security infrastructure investments by the University of Idaho. The rental home where the murders occurred was demolished by UI in December 2023.

Deductions and exemptions for 2026

Idaho homeowner relief operates through four mechanisms: the $125,000 Homestead Exemption (applies automatically to all primary residences), HB 292's Homeowner Tax Relief Credit (state-funded, ~$200-500 automatic), the Property Tax Reduction Program / Circuit Breaker (income-tested, $250-$1,500 for 65+/widowed/disabled), and the Veterans Property Tax Reduction (up to $1,500 for 100% disabled vets, no income limit). Idaho is NOT a full-vet-exemption state — the $1,500 ceiling matters for high-bill homesteads.

Homestead Exemption (Idaho Code §63-602G)

Reduces taxable value by the LESSER of $125,000 OR 50% of market value, for owner-occupied primary residences. Examples: $400K home → $125K exemption (cap), TV = $275K. $200K home → $100K exemption (50% cap), TV = $100K. Apply with County Assessor; the homestead must be owner-occupied as primary dwelling on January 1 (or before April 15 if purchased after; later filings prorate). One-time application — auto-renews unless ownership or residency changes. Raised from $100K to $125K effective Jan 1, 2022 (HB 389 of 2021).

HB 292 of 2023 Homeowner Property Tax Relief Account

State-funded direct credit applied automatically to the December tax bill on all homestead-exempted properties — no application required. Typical reduction $200-500/year. HB 304 of 2025 made the funding permanent at $50M/year, plus another $50M/year to a parallel School District Facilities Fund that pays eligible school bond debt (reducing the school levy portion for all property owners with eligible bonds). The credit was Idaho's response to the 2020-2022 housing boom that drove Treasure Valley and Coeur d'Alene home values up 80-100%.

Property Tax Reduction Program (Circuit Breaker, Idaho Code §63-705)

Refundable credit of $250-$1,500 for homeowners 65+ OR widowed OR disabled OR blind OR former POW/hostage with 2025 income (after medical expenses) ≤ $39,130 for 2026 tax year. Home value cap: market value ≤ 200% of county median assessed value. Apply with County Assessor or Idaho State Tax Commission between Jan 1 and Apr 15; annual application required. New online portal at the Tax Commission since 2024. A separate Property Tax Deferral program (income limit ~$61,674) lets seniors defer with a state lien repaid at sale.

Veterans Property Tax Reduction (Idaho Code §63-701 et seq.)

Up to $1,500 maximum tax credit for veterans with 100% service-connected disability OR 100% individual unemployability rating. NO income limit. Apply by April 15 with County Assessor or Idaho State Tax Commission; submit VA disability rating letter + DD-214. P&T disabled: one-time application, auto-renews. Non-P&T 100% disabled / IU: annual application required. Stacks with Homestead Exemption + HB 292 credit — a 100% disabled vet in Boise can bring a typical ~$3,800 bill down to ~$1,800-2,100.

Appealing your assessment

Assessment notices are mailed in early June. Contact the County Assessor's office immediately to request informal review; if unsatisfied, file formal appeal with the County Board of Equalization no later than the FOURTH MONDAY OF JUNE (Idaho Code §63-501A). The BOE meets July-August. Appeal further to the Idaho Board of Tax Appeals within 30 days, then District Court. Idaho's tight ~3-week appeal window catches many homeowners off guard — assessment notices arrive early June and BOE deadline is fourth Monday of June.

Cities and towns in Latah County

Latah County contains 4 incorporated municipalities, ranging from Moscow to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Latah County is subject to Latah County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Moscow County seat	city	26,000
Genesee	city	1,000
Troy	city	900
Potlatch	city	800

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Moscow tax district. Other cities in Latah County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Latah County Assessor before relying on any estimate.

Frequently asked questions

When are Idaho property taxes due?

Bills are issued in November by the county treasurer. Most counties allow split-payment: first half due December 20, second half due June 20. Late payments accrue 1% per month + 2% penalty. Most homeowners pay through escrow. The HB 292 credit applies automatically to the December bill if your homestead exemption is on file with the County Assessor.

How does Idaho's $125,000 Homestead Exemption work?

The exemption (Idaho Code §63-602G) reduces taxable value by the LESSER of $125,000 OR 50% of market value. A $400K home: $125K exempt, TV = $275K. A $200K home: $100K exempt (50% cap), TV = $100K. Apply once with the County Assessor — auto-renews unless ownership or residency changes. Idaho is a 100% AR state, so the exemption directly reduces taxable value (no AR layer).

What is HB 292 of 2023?

HB 292 was Idaho's response to the 2020-2022 housing boom. It created two state-funded mechanisms: a Homeowner Property Tax Relief Account (~$200-500 automatic credit on the December bill for all homestead-exempted properties) and a School District Facilities Fund (state pays eligible school bond debt, reducing the school levy for all owners with eligible bonds). HB 304 of 2025 made both permanent at $100M/year combined. No application required.

How does the Property Tax Reduction (Circuit Breaker) work?

Refundable credit of $250-$1,500 for homeowners 65+ OR widowed OR disabled OR blind OR former POW with 2025 income (after medical expenses) ≤ $39,130 for 2026. Home value cap: market value ≤ 200% of county median assessed value. Apply with County Assessor or Idaho State Tax Commission between Jan 1 and Apr 15; annual application required. Sliding scale by income — lowest-income filers get the full $1,500.

Why isn't Idaho a full-vet-exemption state?

The Veterans Property Tax Reduction (Idaho Code §63-701) is a $1,500 maximum credit, not a full exemption. A 100% disabled veteran in Boise with a typical ~$3,800 bill still owes ~$2,300 after the credit; in lower-bill rural counties (Bingham ~$1,500), the $1,500 credit approximates full exemption. The benefit has NO income limit (unlike the senior PTR Circuit Breaker), and stacks with the $125K Homestead Exemption + HB 292 credit. Apply by April 15.

About Latah County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Moscow, Idaho hosts the annual Lentil Festival in late August — celebrating the area’s status as one of the largest US lentil-producing regions (the Palouse region of eastern Washington + western Idaho produces ~75% of US lentils, with Latah County a significant contributor). The festival features the world’s largest bowl of lentil chili (~350 gallons cooked in a single industrial pot, a Guinness World Record set in 2003), a grand lentil parade through downtown Moscow, lentil cooking competitions, and the "Little Miss Lentil" pageant. Moscow is sometimes called "the Heart of the Palouse" — the rolling hills of the Palouse region (an unusual loess soil geology that produces extraordinarily fertile farmland) extend across much of Latah and Whitman (WA) counties. The Palouse landscape is a popular destination for landscape photographers worldwide.

Hometown hero

Carol Ryrie Brink

The American children’s book author Carol Ryrie Brink (1895-1981) — born in Moscow, Idaho — won the Newbery Medal in 1936 for "Caddie Woodlawn" (1935), a children’s historical novel set in 1860s Wisconsin based on her grandmother’s pioneer childhood stories. Brink published 30+ novels for children and adults across her career, with a recurring focus on Idaho and Pacific Northwest pioneer life. Her Moscow childhood home is preserved as a Latah County historical site. Brink lived to age 86 and was the most prominent literary export of Latah County in the 20th century. The University of Idaho Library houses the Carol Ryrie Brink Papers archive.

Biggest annual event

University of Idaho Vandals + Lentil Festival

Latah County’s biggest events center on the University of Idaho — Vandals football and basketball games at the Kibbie Dome (the Kibbie Dome is one of only ~10 fully-enclosed indoor stadiums in NCAA football, distinctive for its wooden ceiling truss architecture, capacity ~16,000), and graduation week activities each May. The Latah County Fair (mid-September) features livestock competitions and a 4-H showcase. The annual Moscow Renaissance Fair (early May) is one of the longest-running US Renaissance fairs (since 1973). The National Lentil Festival in late August (described above) draws ~30,000 attendees. Moscow also hosts the Palouse Empire Mall (a regional retail center serving the cross-border Moscow-Pullman MSA).

Property Tax in Latah County, 2026