Skip to Content

Idaho Program Eligibility

Discover if you — or a loved one — are eligible to save money with property tax relief.

Click the Am I Eligible? button below to get started.

Property Tax-Aide features Homeowner’s Exemption and two programs specifically for older residents in Idaho – Property Tax Reduction Program (circuit breaker) and Property Tax Deferral.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Homeowner’s Exemption

The program exempts 50% of the value of the home and up to one acre of land. The maximum exemption is $125,000.

Application Deadline

Application received after April 15 shall have the exemption prorated on a quarterly basis.

Property Tax Reduction Program (Circuit Breaker)

Qualified homeowners can reduce their property taxes from $250 to $1,500, depending on income.

Application Deadline

  • You must apply with your county assessor between January 1 and April 15, 2024, for a reduction to 2024 property taxes.
  • If your application’s approved, your benefit will appear on your December 2024 property tax bill.

Property Tax Deferral

The program allows Idaho homeowners to postpone paying property taxes on their home and up to one acre of land. The deferred property taxes will apply to the December 2024 tax bill, if approved. The deferred taxes and any interest are a lien on the property. The deferred taxes and interest must be repaid if the property is sold or transferred, the qualified claimant or the last surviving claimant dies, or the property no longer qualifies for the Homeowner’s Exemption.

Application Deadline

You must apply and qualify for this program every year. You must apply between January 1 and September 5, 2024, for a deferral on your 2024 taxes.

If your application’s approved, the Idaho State Tax Commission will pay the county directly. You won’t see the deferral on your property tax bill.

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

Back to top