Ada County Assessor Property Search 2026: Owner, Map & Tax

Ada County, Idaho • parcel, owner, map, assessment and tax help

Locate the Right Ada County Parcel Record

Use Ada County Assessor and GIS resources for property values, parcel information, ownership context and maps, then switch to the Treasurer when you need the actual property-tax bill, balance or payment status.

This 2026 guide explains address, owner-name and parcel lookup strategies, map limitations, assessment notices and appeals, homeowner relief, Circuit Breaker and deferral rules, tax payment searches, address corrections and what to do when the online record is missing or outdated.

Choose My Search Search Step by Step 2026 Dates

Valuation date January 1, 2026 Assessment value represents the applicable January 1 market-value date.

Regular BOE appeal June 22, 2026 The fourth Monday of June was the normal 2026 filing deadline.

2026 tax reduction Closed April 15 Circuit Breaker/PTR applicants had to meet the 2026 program rules and deadline.

2026 tax deferral September 8 This separate relief program is still time-sensitive as of August 2026.

Fast Answer: Assessor, GIS or Treasurer?

Use the Ada County Assessor for assessed market value, property characteristics, exemptions, assessment notices and valuation questions. Use Ada County GIS when you need map-based parcel, tax-district or zoning context. Use the Ada County Treasurer when the question is “how much tax do I owe?” or whether a payment has posted.

Independent-site disclosure: AssessorPropertySearch.org is an editorial guide and is not Ada County, the Ada County Assessor, Treasurer, GIS Division or Idaho State Tax Commission. Complete filings and payments through the official sources linked after the relevant instructions.

Choose the Correct Ada County Property Search Tool

“Ada County tax assessor property search” combines several different jobs. Start with the record you actually need.

Assessment or property record

Use the Assessor for valuation questions, assessment notices, homeowner exemptions, tax-relief applications and corrections to appraisal information.

Official Ada County Assessor Open Assessor Office

Property Lookup / GIS map

Use Ada County GIS when you want to locate a parcel visually or review parcel, zoning, tax-district and other geographic information.

Official Ada County GIS Open Property GIS

Tax bill, balance or payment

Use the Treasurer’s tax portal when you need a current property-tax account, bill amount, online payment or payment verification.

Official payment portal for Ada County Treasurer Search Property Taxes

Recorded deed or title-related document

An assessor owner name helps with research, but recorded ownership instruments belong with the Ada County Clerk/Auditor/Recorder. Use the recorded instrument when legal ownership history matters.

Wrong-office mistake: the Assessor values property but does not determine your final bill or receive your tax payment. The Treasurer handles billing and collection. Taxing districts establish budgets and levy requirements.

How to Search Ada County Property Records

Use this sequence whether you started with an address, owner name, parcel number or map location.

Decide whether you need an assessment or tax record

Use Assessor/GIS resources for parcel and valuation research. Use the Treasurer portal only when you need the actual tax account, balance or payment.

Start with the cleanest identifier

A parcel ID is usually the most precise. If you do not have it, begin with the property address and keep the first search simple.

Use owner/name search as a discovery route

When the current property interface offers an owner/name field, begin with the distinctive part of the legal owner name. If that interface changes or the name returns nothing, switch to the property address or parcel map.

Confirm the correct parcel

Match the property location, parcel identifier, owner context, acreage or lot information and other characteristics before relying on the result.

Check the correct assessment year

For a 2026 valuation question, compare the 2026 assessment notice and January 1, 2026 valuation—not a tax bill based on an earlier assessment year.

Move to the final-action office

Use the Treasurer for payment, the county appeal process for an assessment dispute and the Recorder when the actual deed or recorded instrument is needed.

Ada County Assessor Property Search by Owner or Name

Owner-name searches are useful when you know a person, trust or business but not the parcel number. Treat the owner field as a research starting point rather than legal proof of title.

For an individual

Start with the surname or most distinctive part of the name.
Try fewer characters if initials, middle names or punctuation prevent a match.
Compare the returned property address before selecting the record.
Search the prior owner after a very recent purchase if the new name does not appear.

For an LLC, trust or business

Try the distinctive business or trust wording.
Remove punctuation if the exact legal formatting fails.
Use the property address to separate similarly named entities.
Verify recorded ownership separately when title status matters.

Recent-sale clue: parcel mapping, recorded deed information, assessment ownership and the current tax account can update on different schedules. A previous owner appearing temporarily does not by itself prove the deed was not recorded.

Ada County Assessor Property Search by Address

Address searching is usually the easiest route for homeowners, but street direction and formatting can cause no-result problems.

Search situation	Start with	If nothing appears
Normal street address	Street number + street name.	Try a shorter street-name version and verify the official street name.
Directional street	Use the direction only when the current search interface expects it.	Check Ada County’s Street Name Lookup rather than guessing the official format.
Unit / condo	Find the base property/street first.	Then verify the specific unit, parcel or legal description.
New subdivision	Use parcel map/location or subdivision context.	Recent recorded plats or address assignments can take time to appear across every system.
Address was changed	Try the newly assigned official address.	Contact Assessor Land Records / addressing staff when the old and new records conflict.

Ada County maintains an official street-name lookup. Its tool instructs users not to include the street predirection or post type when checking a street name.

Official Ada County Assessor street-name lookup Check Official Street Name

Ada County Assessor Parcel Search

A parcel identifier is the safest route when two addresses or owners look similar. The Treasurer’s current tax portal also supports Parcel ID searching.

Where to find the parcel ID

Look on the assessor/GIS record, prior assessment notice or property-tax bill. Copy it rather than retyping from memory.

Why parcel search helps

It avoids ambiguity from common surnames, duplicate street names, directional-address formatting and mailing-address differences.

Tax-portal example

The Treasurer portal gives a sample Parcel ID in a format such as R1234567890. Use the identifier exactly as shown on your property record.

Ada County Assessor Property Search Map and GIS

Ada County GIS describes its Property Lookup as an interactive map for parcel information, tax districts, zoning and related geographic information.

Use the map for

Finding a parcel when the address search is difficult.
Seeing surrounding parcel context.
Reviewing tax-district context.
Reviewing zoning and other available layers.
Cross-checking parcel identifiers before a tax search.

Do not use it as

A professional boundary survey.
A substitute for the recorded deed or plat.
Proof that a fence or improvement lies on the legal boundary.
A guarantee that a very recent recorded change is already mapped.

County map limitation: Ada County’s parcel-data descriptions explain that parcel maps are maintained for assessment purposes, are continuously updated from recorded information and should not be treated as a professional survey. Recent changes may not yet be depicted.

Official Ada County GIS Open Ada County Property Lookup

What Ada County Property Records Mean

Record item	What it helps with	Do not assume
Owner	Identifying the owner associated with the assessment record.	That it replaces a recorded deed or complete title examination.
Parcel ID	Connecting Assessor, GIS and Treasurer searches.	That every outside database formats it identically.
Property address	Locating the physical property.	That it equals the owner mailing address.
Market / assessed value	Understanding the value used in the Idaho property-tax process.	That it is the final tax bill.
Land / improvement detail	Reviewing how the property is characterized for appraisal.	That improvement value equals insurance replacement cost.
Tax code / districts	Understanding which local taxing entities apply to the parcel.	That the Assessor sets every levy or budget.
Exemption	Checking whether homeowner or other approved relief is reflected.	That every pending application appears immediately.

Ada County 2026 Assessment and Property Tax Timeline

Assessment dates, appeal dates, relief deadlines and payment dates are different. Keep them separate.

January 1, 2026 — valuation date

Idaho property assessment generally reflects market value as of January 1 of the assessment year.

January 1–April 15 — Property Tax Reduction / disabled-veteran filing

Qualifying 2026 PTR and veteran-relief applicants had to meet their program’s April 15 filing rules.

First Monday in June — normal assessment-notice timing

Idaho guidance says assessment notices are generally mailed around the first Monday in June. Review the notice promptly instead of waiting for the later tax bill.

June 22, 2026 — normal Board of Equalization filing deadline

The statutory deadline is the fourth Monday of June. In 2026, that date was June 22.

After BOE decision — 30-day further-appeal window

A qualifying Board of Equalization decision may be appealed within 30 days to the Idaho Board of Tax Appeals or district court under the applicable procedures.

September 8, 2026 — Property Tax Deferral deadline

The separate 2026 deferral program remains relevant after the ordinary appraisal-appeal and Circuit Breaker deadlines have passed.

By late November — most tax bills mailed

Idaho counties generally mail most property-tax bills by the fourth Monday of November.

December 20 / June 20 — normal installment cycle

Idaho’s standard schedule allows the first half by December 20 and the second half by June 20 of the following year, subject to weekend/holiday and account-specific rules shown by the Treasurer.

How to Challenge an Ada County 2026 Assessment

The ordinary 2026 Board of Equalization deadline has passed, but the workflow matters for anyone with an active appeal or preparing for the next assessment cycle.

August 2026 status: do not try to file an ordinary June assessment appeal as though the deadline is still open. Ask the Assessor or Clerk whether a separate statutory correction or special circumstance applies to your situation.

Before filing a future appeal

Read the assessment notice immediately.
Confirm parcel number, ownership information and property characteristics.
Contact the assigned Assessor/appraiser first and ask how the value was developed.
Collect market evidence relevant to the January 1 valuation date.
Identify factual errors separately from a disagreement about market value.
File the Board of Equalization appeal by the statutory deadline if the issue is not resolved.
Keep a complete copy and proof of filing.

Evidence that is easier to evaluate

Market-value evidence

Comparable sales before the January 1 valuation date.
Sale dates and full sale prices.
Known concessions or unusual sale conditions.
Location and land-size differences.
Building-size, age, quality and condition differences.

Factual-error evidence

Photos of property condition.
Measurements or floor-plan information.
Recorded ownership documents.
Applicable permit or demolition records.
Documentation supporting an exemption claim.

Hearing focus: an assessment hearing is about whether the property value or exemption treatment is correct—not simply whether the resulting tax bill feels too high.

Official Ada County assessment and appeal explainer Review Assessment & Appeal Process

After the Ada County Board of Equalization

Idaho Board of Tax Appeals

A BOE assessment or exemption decision can generally be appealed within 30 days. The BTA currently charges no filing fee and legal representation is not required.

File with the county clerk/auditor

For this type of appeal, the BTA specifically instructs owners to file the notice of appeal with the county clerk/auditor. The county forwards the appeal to the BTA.

Important BTA details

The normal BOE-to-BTA deadline is 30 days from the applicable BOE decision date.
A mailed appeal uses the postal cancellation mark to determine filing date when correctly mailed.
A separate filing may be needed for each parcel.
BTA review is effectively a new review; do not assume all local evidence automatically becomes your BTA evidence package.
For a 2026 valuation case, the BTA says comparable sales generally should have occurred before January 1, 2026.
BTA says it generally sends an acknowledgment letter within about 14 days after receiving an appeal.

Official Idaho Board of Tax Appeals Review BTA Filing Rules

Ada County Homeowner’s Exemption

Idaho’s homeowner’s exemption can reduce the taxable value of a qualifying owner-occupied primary residence and up to one acre of land.

Current basic benefit

The Idaho State Tax Commission currently states that the exemption is 50% of the value of the qualifying home and up to one acre, with a current maximum exemption of $125,000.

Once approved

The state says the exemption continues until ownership changes or the property is no longer used as the owner’s principal residence.

Before applying

Confirm that you own the property.
Confirm it is your primary residence.
Save the correct parcel identifier.
Confirm your occupancy/acquisition timing with the Assessor.
Keep the application confirmation or copy.
Review the property record later to make sure approved relief is reflected.

Ada-specific timing: the Assessor’s published homeowner-relief explainer says owners should own and occupy the home and file by December 31 for the current tax year, while applications received later in the year can involve proration rules. Confirm your acquisition/occupancy date directly with the Assessor before assuming the full-year amount.

Official Idaho homeowner exemption Review Homeowner Exemption

2026 Property Tax Reduction Program — Circuit Breaker

This program is different from the basic homeowner’s exemption. It reduces the actual property-tax amount for qualifying homeowners rather than simply serving as a normal parcel lookup.

2026 benefit

The current Idaho program can reduce qualifying property taxes by approximately $250 to $1,500 on the home and up to one acre.

2026 income test

Total 2025 income after the program’s allowable deductions had to be $39,130 or less.

2026 filing status

The filing period was January 1 through April 15, 2026. Applicants must apply and qualify each year.

Qualifying categories listed for 2026

Age 65 or older as of January 1, 2026.
Blind.
Widowed.
Disabled under a qualifying program.
Former prisoner of war or hostage.
Motherless or fatherless child under age 18.

Documents highlighted in the official 2026 brochure

Document area	What to prepare
Income	Federal return where applicable plus documents for taxable and nontaxable income not shown on it.
No federal return	Relevant 1099s, W-2s and other documents showing taxable and nontaxable income.
Medical expenses	Schedule A or applicable medical-expense statement plus proof of qualifying unreimbursed expenses.
Funeral expenses	Proof of payment or prepayment when using an allowable funeral-expense deduction.
Eligibility category	Evidence establishing the age, disability or other qualifying category.
Property	Proof of home ownership and current homeowner-exemption qualification.

Missed documents were not a reason to wait past April 15: the official brochure specifically told applicants who did not yet have every income document to complete as much as possible and file by the deadline.

Official Idaho Property Tax Reduction Review Current PTR Information

2026 Disabled Veterans Property Tax Reduction

Ada County separately administers Idaho’s property-tax benefit for qualifying veterans with 100% service-connected disability or qualifying individual-unemployability compensation.

Potential benefit

The program may reduce taxes on a qualifying primary residence and up to one acre by as much as $1,500.

2026 application window

The normal 2026 filing period was January 1 through April 15. The property also needed a current homeowner’s exemption under the program rules.

Obtain a current VA letter showing the qualifying disability status as of January 1 of the application year.
Confirm the property is the qualifying primary Idaho residence.
Confirm homeowner-exemption status.
Keep proof of submission and approval.
Owners with qualifying permanent-and-total status should confirm whether annual reapplication is required for their specific case.

Official Ada County Assessor veteran program Review Veteran Tax Reduction

2026 Idaho Property Tax Deferral: September 8 Deadline

Unlike the April tax-reduction program, the separate 2026 deferral program remains a current deadline issue in August. Deferral postpones qualifying property taxes; it does not erase them.

Time-sensitive: the current 2026 Idaho program requires the application by September 8, 2026. Do not confuse this deadline with the closed April Circuit Breaker deadline.

2026 core eligibility

2025 income of $61,674 or less.
Qualifying age/status category.
Primary Idaho residence before April 15, 2026.
No reverse mortgage or home-equity line of credit under the published program rules.

Documents the brochure requires

Recorded deed, title or purchase contract including legal description.
Copy of the 2026 Property Tax Reduction application.
Statement of current assessed value for the eligible property portion.
Fire and casualty insurance policy.
Notarized signatures of applicant and spouse where applicable.

What happens after approval?

The Idaho State Tax Commission pays the qualifying deferred amount to the county. Deferred taxes and interest become a lien on the property and must later be repaid when a repayment event occurs.

Repayment trigger	Official brochure guidance
Property sold / title transferred	Deferred amount and interest become repayable.
Last qualifying claimant dies	The deferral becomes subject to repayment.
Home loses homeowner-exemption qualification	The deferral can become repayable.
Deferral was improperly granted	The state can require repayment.

Insurance detail: the official 2026 brochure requires the fire/casualty policy to show the Idaho State Tax Commission as a loss payee and says the benefit is not automatically renewed—you must apply and qualify each year.

Official Idaho State Tax Commission Review 2026 Deferral

Ada County Tax Assessor Property Search: Find the Actual Tax Bill

Once you need the amount owed, stop searching appraisal values and move to the Treasurer’s official payment portal.

Search method	Current portal instructions	Example
Property address	Enter the address without punctuation, city, state or ZIP code.	200 W FRONT ST
Parcel ID	Enter the parcel number shown on the county property/tax record.	R1234567890

Address-search fix: if you entered 200 W Front St, Boise, ID 83702, simplify it to 200 W FRONT ST because the official Treasurer portal specifically tells users to leave out city, state, ZIP and punctuation.

Official Ada County Treasurer payment portal Search Tax Bill

Pay and Verify Ada County Property Taxes

Find the exact tax account

Search by the simplified property address or exact Parcel ID.

Confirm the property and amount

Match the parcel/address and review the amount owed before entering payment information.

Review the processor fee before paying

The county’s payment provider warns that a non-refundable convenience fee may apply. Use the fee shown at checkout rather than relying on an old third-party fee table.

Save the receipt

Keep the Parcel ID, amount, date and transaction confirmation together.

Verify processing

A submitted transaction is not the same as a successfully authorized and accepted payment. Recheck the tax account and keep confirmation until the balance updates.

Payment failure warning: the online processor’s terms state that if the bank/card authorization fails or the county does not accept the payment, the tax remains unpaid and applicable penalties, late fees or interest can still apply.

For a property-tax account problem, the current portal directs taxpayers to Ada County Treasurer at 208-287-6800 or taxinfo@adacounty.id.gov.

Ada County Address Not Found or Address Changed?

Some “parcel search by address” problems are really addressing issues rather than missing-property issues.

Ada County Land Records manages

Street naming throughout Ada County and addressing for specified unincorporated/city jurisdictions under county agreements.

Why an address may change

The county lists reasons such as a number being out of sequence, access occurring from a private road, or an odd/even number being inconsistent with the correct side of the road.

30-day appeal: Ada County’s addressing page says a person may appeal an Assessor address-change decision within 30 days. That is a different appeal from the annual property-value Board of Equalization process.

Official Ada County Assessor addressing information Review Addressing Rules

Assessor Owner Record vs Recorded Deed

An online assessor record is excellent for locating a parcel, but it should not be used as a substitute for the recorded real-property instrument when legal ownership or title history matters.

You need	Start with	Why
Current appraisal owner context	Assessor / Property Lookup	Fast parcel-research starting point.
Parcel location	GIS	Provides geographic and map context.
Recorded deed	Ada County Clerk/Auditor/Recorder	The deed is a recorded instrument rather than an appraisal field.
Legal boundary	Recorded plat/deed + professional survey	Assessor GIS is not a boundary survey.

Address-to-deed research workflow

Find the property in Assessor/GIS records.
Save the parcel ID, owner name and legal-description clues.
Estimate the acquisition/recording period.
Use the county Recorder’s recorded-document resources or request assistance.
Match the deed’s legal description rather than relying on owner name alone.
Order the appropriate recorded/certified copy when formal use requires one.

New Ada County Homeowner Checklist

Property record

Confirm the deed was recorded.
Find and save the Parcel ID.
Check the current owner/mailing information.
Review land and improvement data for obvious errors.
Check the GIS parcel and tax districts.
Keep the assessment notice each year.

Exemption and taxes

Apply for the homeowner’s exemption if eligible.
Do not assume the prior owner’s exemption automatically becomes yours.
Check whether additional relief programs apply.
Search the Treasurer for current tax status.
Confirm escrow responsibility with the mortgage servicer.
Verify the first tax payment after closing.

Ada County Property Search Not Working? Use This Troubleshooter

Problem	Likely reason	Best next step
Address finds nothing	Formatting or official street-name difference.	Simplify the address and check the Assessor’s official street-name lookup.
Owner name finds nothing	Recent transfer, trust/LLC formatting or current interface differences.	Use the address or parcel map; also try the prior owner after a recent sale.
Too many owner matches	Common name.	Match the physical address or switch to Parcel ID.
New subdivision missing	Recent plat, parcel split or addressing update.	Check GIS and contact Assessor Land Records for current status.
GIS boundary conflicts with fence	Assessment mapping is being treated as a survey.	Use recorded plats/deeds and a professional survey for boundary decisions.
Prior owner still appears	Recorded transfer and assessor update timing differ.	Confirm the deed recording, then contact the Assessor if the public record remains stale.
Assessment value and tax bill differ	Exemptions, levy rates and assessment/tax-year timing.	Compare the same year and identify applicable exemptions and tax districts.
Treasurer address search fails	City/state/ZIP or punctuation was included.	Use the portal format such as 200 W FRONT ST.
Online payment did not clear	Authorization or acceptance failure.	Check the tax account and contact Treasurer before making a duplicate payment.
Need a deed, not appraisal data	Wrong public-record system.	Move from the Assessor parcel record to Clerk/Auditor/Recorder resources.

Ada County Property Contacts and Call Scripts

Have the address, Parcel ID and applicable assessment/tax year in front of you before calling.

Office	Use it for	Verified contact information
Ada County Assessor	Assessment, exemptions, property records and relief applications.	190 E Front Street, Suite 107, Boise, ID 208-287-7200 Mon–Fri, 8:00 a.m.–5:00 p.m.
Ada County GIS	Property Lookup, parcels, tax districts, zoning and mapping.	200 W Front St, Boise, ID 83702 208-287-7020
Ada County Treasurer	Tax bill, Parcel ID payment search, balances and payment questions.	208-287-6800 taxinfo@adacounty.id.gov

Assessor call script

“I’m calling about parcel [ID] at [address]. I need help with the 2026 [value / owner record / homeowner exemption / tax-relief application]. The specific issue is [one sentence].”

Treasurer call script

“I’m calling about parcel [ID] at [address]. I need to confirm the [balance / payment status / tax bill] for [tax year]. The payment or statement date is [date].”

Appeal call script

“I’m reviewing the assessment for parcel [ID]. The notice shows [value/year]. I need to confirm which appeal or correction procedure is available and the applicable filing deadline.”

Official Ada County Property Action Links

Use these after the guide has identified the correct task. They are for live lookup, filing, payment or current-rule confirmation.

Assessor

Assessment, exemption, property-record and valuation help.

Ada County Assessor

GIS Property Lookup

Parcel, zoning, tax-district and map research.

Ada County GIS

Property-tax account

Search by address or Parcel ID and proceed to payment.

Treasurer Tax Search

Homeowner exemption

Current statewide eligibility and exemption rules.

Homeowner Exemption

Property Tax Reduction

2026 Circuit Breaker eligibility, income rules and application information.

PTR Information

2026 tax deferral

Current September 8 deadline, requirements and forms.

Deferral Information

Further assessment appeal

BOE-to-BTA filing rules and evidence guidance.

Idaho BTA

Ada County Assessor Property Search FAQs

How do I search Ada County property by address?

Start with the Ada County Assessor/GIS property resources and enter a clean property address. If an address is not recognized, simplify the search and verify the official street name. For the Treasurer tax portal, omit punctuation, city, state and ZIP; its example format is 200 W FRONT ST.

Can I search Ada County property by owner name?

Owner-name searching can be used as a discovery method when available in the current Assessor/property interface. Start with the distinctive part of the legal owner name. If it fails, switch to the address, parcel ID or GIS map, especially after a recent sale.

Where is the Ada County assessor parcel search map?

Ada County GIS provides the official Property Lookup map for parcel information, tax districts, zoning and related geographic data. Use the map for research and parcel orientation, not as a professional boundary survey.

What is the difference between the Ada County Assessor and Treasurer?

The Assessor determines property values and handles assessment records and exemptions. The Treasurer handles property-tax bills, balances and payments. A tax-payment question should therefore go to the Treasurer rather than the Assessor.

What was the Ada County 2026 property assessment appeal deadline?

The normal Idaho Board of Equalization filing deadline is the fourth Monday in June. In 2026 that was June 22. The regular deadline has passed, so a current late issue should be discussed with the appropriate county office to determine whether another statutory procedure applies.

How much is the Idaho homeowner’s exemption?

The Idaho State Tax Commission currently describes the homeowner’s exemption as 50% of the value of a qualifying primary residence and up to one acre, subject to a maximum exemption of $125,000.

What was the 2026 Idaho Circuit Breaker income limit?

For the 2026 Property Tax Reduction program, total 2025 income after the program’s allowable deductions had to be $39,130 or less. The normal application deadline was April 15, 2026.

Can I still apply for Idaho property tax deferral in 2026?

The current 2026 Property Tax Deferral deadline is September 8, 2026. The program has separate eligibility requirements, including a 2025 income limit of $61,674 and property, mortgage, occupancy and qualifying-status rules.

How do I search Ada County property taxes online?

Use the Ada County Treasurer’s official payment portal. It supports search by property address or Parcel ID. For address search, leave out punctuation, city, state and ZIP code.

Are Ada County GIS parcel boundaries legally exact?

No. Ada County parcel mapping is designed for assessment and geographic research. Recent changes may not yet be depicted, and the map should not replace recorded documents or a professional survey for a legal boundary decision.

Finish Your Ada County Search with the Right Record

Start with Assessor/GIS resources for parcel and valuation information, save the Parcel ID, then move to the Treasurer when you need the actual tax bill or payment. Use the assessment notice—not the later tax statement—when reviewing a value dispute.

For August 2026, the ordinary assessment and Circuit Breaker deadlines have passed, while the separate Property Tax Deferral program still has a September 8 deadline. Complete any filing, appeal or payment through the responsible official office.