Idaho's Property Tax Relief Programs
The Idaho State Tax Commission is responsible for approving/denying applications for property tax relief. The Assessor’s office helps applicants collect the required information and fill out the application.
Idaho Property Tax Reduction (Circuit Breaker) Program
The Idaho Property Tax Reduction (Circuit Breaker) program reduces the amount of property taxes that qualified applications pay on a home and up to one acre of land. Qualified applicants could see up to $1,500 reduction.
For Property Tax Reduction in 2024, you must :
- Own and have lived in the home as your primary residence before April 15, 2024; and the value of the home and up to 1 acre of land cannot exceed a limit set by law that will not be calculated until June 2024.
- Had net income of $37,000 or less for 2023, and
- Meet one or more of the following status requirements as of January 1, 2024:
- Age 65 or older
- Widow(er)
- Blind
- Fatherless or motherless child under 18 years of age
- Former prisoner of war/hostage
- Veteran with a 10 percent or more service-connected disability or receiving a pension from Veterans Affairs (VA) for a non-service-connected disability
- Disabled as recognized by the Social Security Administration, Railroad Retirement Board, or Federal Civil Service. If you’re not covered by the listed agencies, then disabled as recognized by a public employee retirement system.
Applications must be submitted to the County Assessor’s Office or the Idaho State Tax Commission no later than April 15 of the qualifying year. This is an annual application.
Apply Online: A new online application portal through the State Tax Commission website is now available - file from home directly to the State Tax Commission.
Apply here: www.tax.idaho.gov/gototap
For more information or to request a current year application form, please email the Assessor's office or call at 208-745-9215.
Visit the Idaho State Tax Commission Circuit Breaker page for further information.
Idaho Property Tax Deferral
The Idaho Property Tax Deferral program offers homeowners a way to postpone paying the taxes on their primary Idaho residence and up to one acre of land. The deferred taxes plus interest must be repaid to the state at a later date. A lien will be put onto the home for the amount of deferred taxes.
For the tax deferral program, applicants can have no more than $58,304 in 2023 income. Other than income, applicants must meet the requirements of the property tax reduction program listed above.
Homeowners can get applications for both programs from their county assessor. Claimants must apply between January 1 and the first Monday in September for the Tax Deferral program.
For more information, homeowners should call their county assessor’s office or the Idaho Tax Commission toll free at 800-334-7756 ext. 2.
Visit the Idaho State Tax Commission Tax Deferral page for further information.
100% Service-Connected Disabled Veterans Property Tax Relief Program
The 100% Service-Connected Disabled Veterans Property Tax Reduction program reduces property taxes on a home and up to one acre of land for qualified applicants. Qualified applicants could see up to a $1,500 reduction.
For Veteran's Property Tax Reduction in 2024, you must:
- Be recognized as 100 percent service-connected disabled veteran or receive 100 percent compensation due to individual unemployability by the U.S. Department of Veterans Affairs as of January 1, 2024.
- Own and have lived in the home as your primary residence before April 15, 2024.
- Must have current Homeowner's exemption
- Can be a mobile home
There are no income requirements. Applications must be submitted to the County Assessor’s Office or the Idaho State Tax Commission no later than April 15th of the qualifying year. For veterans that have received a 100% "permanant and total" disability rating through the VA, this is a one time application, as long as your residence does not change.
For veterans that are 100% disabled, but do not have a "permanant" disability status, this benefit does not automatically renew and will require an annual application. A new application and current disability rating letter must be submitted each year.
Apply online: A new online application portal through the State Tax Commission website is now available - file from home directly to the State Tax Commission.
Apply here: www.tax.idaho.gov/gototap
For more information or to request a current year application form, please email the Assessor's office or call at 208-745-9215.
Visit the Idaho State Tax Commission 100% Service-Connected Disabled Veterans Benefit page for further information.
