Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Idaho
You may be eligible to receive money back
Idaho Program Overview
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.
Eligibility
- The property must be the owner’s primary residence.
- No other application for homestead has been made.
- The applicant must have owned and occupied the property on January 1
- If purchased after January 1, owner has used the home as their primary residence before April 15.
Application Deadline
Application received after April 15 shall have the exemption prorated on a quarterly basis.
Required Documentation
- Depending on the county applications must be delivered in person to the assessor’s office. Other counties may allow the applications to be filed electronically.
- Only an initial application is needed if there are no changes in ownership or residency.
Resources & How to Apply
Apply:
You apply for this exemption with your county assessor’s office, and it determines if you qualify. Once approved, your exemption lasts until the home’s ownership changes or you no longer use the home as your primary residence.
More Information:
See the Homeowner’s Exemption page from the Idaho State Tax Commission for more details.
Direct any questions to your county assessor.
Property Tax Reduction Program (Circuit Breaker)
Qualified homeowners can reduce their property taxes from $250 to $1,500, depending on income.
Eligibility
- Idaho resident who owned and occupied a home.
- The value of your home doesn’t exceed a limit set by law that will be calculated in June 2026.
- The property must have a current Homeowner’s Exemption.
- 65 or older, blind, widowed, disabled, a former POW or hostage, or a motherless or fatherless child under 18 years old, as of January 1, 2026.
- Income in 2025, after deducting medical expenses, was less than $39,130.
Application Deadline
- You must apply with your county assessor between January 1 and April 15, 2026, for a reduction to 2025 property taxes.
- If your application’s approved, your benefit will appear on your December 2026 property tax bill.
Required Documentation
When you file your application, you must provide proof of:
- Income
- Payment of medical and funeral expenses
- Requirements (age over 65, blind, VA disability, etc.)
- Home ownership
If you file a tax return, provide:
- A copy of your federal income tax return
- Documents showing income not reported on your tax return, including nontaxable income
- Federal Schedule A or a completed medical expense form and proof of payment for nonreimbursed medical expenses
- Proof of payment or prepayment of funeral expenses
If you don’t file a tax return, provide:
- Social Security, Railroad Retirement, or other 1099 forms
- W-2s
- Any other documents showing taxable or nontaxable income from all sources
- A completed medical expense form and proof of payment for nonreimbursed medical expenses
- Proof of payment or prepayment of funeral expenses
Resources & How to Apply
Apply:
The Tax Commission administers the program, but you apply through your county assessor’s office. They’ll help you fill out the application, if needed.
You can get the application through your county assessor’s office or the Idaho State Tax Commission website at tax.idaho.gov/property
More Information:
Contact your county assessor, the Tax Commission at (208) 334-7736 in the Boise area or toll free at (800) 972-7660 ext. 7736, refer to the Property Tax Deduction Brochure, or visit www.tax.idaho.gov.
Property Tax Deferral
The program lets you postpone paying taxes on your home and up to one acre of land. You must pay the taxes and interest later.
Eligibility
- Idaho resident who owned and occupied a home as primary residence before April 15, 2026
- Cannot have a reverse mortgage or home equity line of credits
- The property must have a current Homeowner’s exemption
- 65 or older, blind, widowed, disabled, a former POW or hostage, or a motherless or fatherless child under 18 years old, as of January 1, 2026
- For 2026 program your 2025 income cannot be more than $61,674.
- Must maintain fire and casualty insurance and policy must show the Tax Commission as a loss payee
Application Deadline
You must apply and qualify for this program every year. You must apply between January 1 and September 8, 2026, for a deferral on your 2025 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.
Required Documentation
- Application must be signed by both owner and spouse and these signatures must be notarized.
- A copy of the recorded deed, title or contract for purchase.
- A copy of application for property tax reduction for the current year.
- A statement of the current assessed value for the eligible portion of the property.
- A copy of the fire and casualty
Resources & How to Apply
Apply:
You can get the application through your county assessor’s office or the Idaho State Tax Commission website at tax.idaho.gov/property. or download the application.
The Tax Commission administers the program, but you apply through your county assessor’s office. You and your spouse must sign the application, and these signatures must be notarized.
More Information:
See the Property Tax Deferral Brochure
Questions:
Direct questions to your county assessor call the Idaho State Tax Commission at (208) 334-7736.
Take the Next Step
Take the first step toward property tax relief — use the resources below to find application links or contact your local tax authority for help.
Your state accepts digital and mailed applications
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.