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.
Additional Information & Resources
See the Homeowner’s Exemption page from the Idaho State Tax Commission for more details.
Please refer to this list of county assessor’s websites and locate your assessor to learn how to apply in your area.
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 property must have a current Homeowner’s Exemption
- 65 or older as of January 1, 2024
- Income in 2023, after deducting medical expenses, was less than $37,000
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.
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
Additional Information & Resources
See the Property Tax Deduction Brochure for more information.
Applications are available at the county assessor’s office.
Or you may download an application here or click the link under the “Your Resources” tab found on this page.
Contact your county assessor’s office or call the Idaho State Tax Commission at (208) 334‑7736 if you need help.
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.
Eligibility
- Idaho resident who owned and occupied a home as primary residence before April 15, 2024
- The property must have a current Homeowner’s exemption
- 65 or older as of January 1, 2024
- For 2024 program your 2023 income cannot be more than $58,304.
- 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 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.
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
Additional Information & Resources
See the Property Tax Deferral Brochure for more information.
You may e-file your application through the Idaho State Tax Commission link found under the “Your Resources” tab located on this page. Or, you may download a paper form here and mail it to your county assessor.
Contact your county assessor’s office or call the Idaho State Tax Commission at (208) 334‑7736 if you need help.
Your Resources
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.