Is any tax relief available to homeowners?

Yes, Idaho has a homeowner's exemption for owner-occupied homes, including manufactured homes, which are primary dwellings.

This exempts up to 50% or $100,000, whichever is less, of the value of your home and home site (Section 63-602G IC). Taxes are computed on the remaining value. You may also receive the homeowner's exemption if you are paying occupancy taxes.

Applications are available from the Assessor's Office. When an application is approved, the exemption is permanent as long as you own and occupy the property. If the property is sold, the new owner must file a new application. There are no income or age restrictions, but you can qualify for an exemption on only one home at a time. You must own and occupy your home on January 1 of the tax year and must apply for an exemption by April 15th.

You may also qualify for Property Tax Reduction (Circuit Breaker), if you meet the income requirements and fit one of the following categories:

  • Age 65 or older, Widow (er)
  • Blind
  • Former POW
  • Fatherless or motherless minor
  • Qualifying disabled person

Applications for the program (PDF) may be obtained from your county assessor and must be filed each year between January 1 and April 15.

View more State of Idaho information and forms about homeowners and property taxes.

Show All Answers

1. How is property assessed?
2. How often are property values adjusted?
3. How can my property be assessed on improvements when I haven’t made any?
4. What makes property real or personal?
5. How do I know what value the assessor has estimated for my property?
6. What if I disagree with the value the assessor estimated for my property?
7. How is my property tax determined?
8. When will I get my property tax bill?
9. How can my taxes go up if my property’s taxable value does not increase?
10. Are there limits on property tax increases?
11. Why do I pay higher taxes than my neighbor?
12. Is any tax relief available to homeowners?
13. What is an occupancy fee?