Custer County, Idaho Property Taxes
Property Taxes in Custer County, Idaho
Median Custer County effective property tax rate: 0.32%, significantly lower than the national median of 1.02%.
Median Custer County home value: $232,350
Median annual Custer County tax bill: $670, $1,730 lower than the national median property tax bill of $2,400.
How are property taxes in Custer County calculated?
Property taxes in Custer County are calculated based on the tax assessed value, which is often lower than the actual market value due to property tax exemptions such as the homestead or senior exemption.
Why is the Custer County property tax rate important? Because a lower assessed value can reduce what homeowners owe, and Custer County’s median rate of 0.32% is also lower than the Idaho state median tax rate of 0.42%.
What affects your property tax bill in Custer County? Your home’s assessed value, local tax rates, and available exemptions all play a role in determining annual taxes.
Understanding your county's property tax system, exemptions, and reduction opportunities can lead to significant savings. Whether you live in Custer County or another part of the county, knowing local tax details benefits homeowners and investors.
Last Updated April 13, 2026
Custer County, Idaho Property Tax Bill Calculator
$100,000
$1,500,000
$3,000,000
Median Effective Tax Rate
0.32%
Estimate Property Tax Bill
$744
$690
How Does the Custer County Property Tax Calculator Work?
Use this Custer County property tax calculator to estimate your annual property tax bill. Enter your property's assessed value and our calculator applies Custer County's median effective tax rate of 0.32% to generate your estimate.
Enter your property's estimated assessed value — the figure the appraisal district assigns for tax purposes, which is typically lower than market value after applicable exemptions. Our calculator uses the median effective rate for a more accurate estimate than the statutory millage rate alone.
Your actual bill may vary based on your specific exemptions, local school district levies, and any special assessment districts that apply to your property. Custer County's median effective tax rate is lower than the state median tax rate of 0.42% and well below the national median property tax rate of 1.02%.
For a more precise estimate, scroll down to explore city and ZIP code-level tax rate trends across Custer County.
Property Tax Rates Across Custer County, Idaho
What Are Effective Property Tax Rates Across Custer County?
Local government entities set tax rates, which vary widely across Custer County. Each year, the county estimates its budget for public services and divides that total by the assessed value of all taxable property within its jurisdiction.
Below, compare Custer County's effective property tax rate to other counties in Idaho or the U.S. median of 1.02%.
Custer County's median effective rate stands at 0.32%, which is lower than the national median of 1.02%. Within Custer County, the highest rate is found in MACKAY at 0.51%, while MACKAY has the lowest at 0.51%.
These variations reflect differences in local school district levies, special assessment districts assessments, and special district bonds — which compound the base county rate.
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Custer County Tax Rate
0.32%
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Idaho Tax Rate
0.42%
Median Effective United States Tax Rate
1.02%
Property Tax Rates Across Custer County, Idaho
| City | 10th Percentile | 25th Percentile | Median Tax Rate | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Challis | 0.15% | 0.18% | 0.28% | 0.34% | 0.62% |
| Clayton | 0.16% | 0.19% | 0.29% | 0.31% | 0.33% |
| Ellis | 0.15% | 0.19% | 0.22% | 0.30% | 0.31% |
| Mackay | 0.28% | 0.32% | 0.51% | 0.57% | 0.62% |
| May | 0.23% | 0.29% | 0.30% | 0.30% | 0.30% |
| Moore | 0.27% | 0.29% | 0.37% | 0.52% | 0.55% |
| Stanley | 0.26% | 0.32% | 0.33% | 0.35% | 0.43% |
Source: Ownwell
Property Tax Assessment Values Across Custer County, Idaho
When examining property taxes in Custer County, understanding the distinction between "market value" and "assessed value" is crucial.
The market value is what a willing buyer would pay to a willing seller in an open and competitive market, often influenced by location, property condition, and economic market trends. The Custer County assessor estimates the market value for tax purposes.
The assessed value is the market value minus any applicable exemptions or limits determined by local laws and offerings. The tax assessed value is the figure used to calculate your property taxes or the amount multiplied by your tax rate to get your tax bill.
Assessment notices:
In Custer County, assessment notices are sent in the spring each year. They'll typically reach your mailbox by the middle of June.
Each property owner receives an assessment notice that contains both the market value and assessed value, along with an estimate of your property tax bill. By providing insights into how assessed and market values are determined, this section helps property owners navigate their tax responsibilities and understand the valuation processes affecting their property taxes in Custer County.
For example, the median tax bill in Custer County is $670, with tax bills ranging significantly across the county. Stanley has the highest median home price at $455,400.
Median Custer County Market Value
$232,350
Median Idaho Market Value
$389,309
Median United States Market Value
$235,294
Property Tax Assessment Values Across Custer County, Idaho
| City | 10th Percentile | 25th Percentile | Median Home Price | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Challis | $34,840 | $96,755 | $215,550 | $311,495 | $432,550 |
| Clayton | $52,295 | $94,310 | $220,295 | $345,298 | $546,541 |
| Ellis | $101,860 | $146,400 | $316,760 | $484,380 | $693,260 |
| Mackay | $41,045 | $93,790 | $203,720 | $337,860 | $517,428 |
| May | $128,620 | $221,450 | $380,340 | $575,270 | $733,500 |
| Moore | $53,097 | $96,502 | $254,425 | $358,500 | $511,549 |
| Stanley | $134,766 | $250,175 | $455,400 | $735,218 | $1,147,738 |
Source: Ownwell
Property Tax Bills Across Custer County, Idaho
Property tax bills in Custer County are based on a home’s assessed value, which local taxing authorities use to estimate how much tax is owed each year. That assessed value is then multiplied by the applicable tax rate, so homeowners with higher-value properties generally pay more. Factors such as location, local levies, and changes in market conditions can all influence the final bill.
With a median home price of $232,350, property taxes can vary widely across the county. The 25th percentile tax bill is $317, while the 75th percentile is $1,232 and the 90th percentile reaches $2,087. Bills also differ by city, with Stanley showing the highest median tax bill at $1,462 and Clayton the lowest at $474. For homeowners, these differences can have a meaningful impact on annual housing costs and overall affordability.
Median Custer County Tax Bill
$670
Median Idaho Tax Bill
$1,726
Median United States Tax Bill
$2,400
Property Tax Bills Across Custer County, Idaho
| City | 10th Percentile | 25th Percentile | Median Tax Bill | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Challis | $103 | $213 | $508 | $848 | $1,229 |
| Clayton | $115 | $236 | $474 | $825 | $1,337 |
| Ellis | $149 | $261 | $699 | $986 | $1,535 |
| Mackay | $188 | $383 | $812 | $1,475 | $2,172 |
| May | $373 | $602 | $1,094 | $1,663 | $2,180 |
| Moore | $214 | $336 | $823 | $1,260 | $2,051 |
| Stanley | $414 | $816 | $1,462 | $2,522 | $3,987 |
Source: Ownwell
Don't miss the deadline to appeal!
Dates | |
|---|---|
| Appeal Deadline | June 22 |
Links | |
|---|---|
| Custer Tax Assessor | |
| Website | custercountyidaho.org |