Who qualifies
You might qualify for a property tax reduction if all of these are true:
- You’re an Idaho resident.
- You own and occupy your home or mobile home, and the value doesn’t exceed a limit set by law that will be calculated in June.
- Your total prior year’s income, after deducting medical expenses, was less than or equal to the maximum income level listed in the annual Property Tax Reduction Brochure.
- You’re any of the following as of January 1 of the year you are applying for the program:
- 65 or older
- Former POW or hostage
- Motherless or fatherless child under 18
- Blind
- Widow(er)
- Disabled as recognized by the Social Security Administration, Railroad Retirement Board, Federal Civil Service, Veterans Affairs, or a public employment retirement system not covered by these agencies
Note: Property Tax Reduction benefits won’t reduce solid waste, irrigation, or other fees charged by government entities.
How to apply
You can get the application through the Ada County Assessor’s Office by:
Contacting the Ada County Assessor’s Office:
Call us at(208) 287-7200(Business hours 8 am – 5 pm, Monday through Friday)
Fax us at (208) 287-7209
Stop by at190 E Front Street, Suite 107, Boise (Business hours 8 am – 5 pm, Monday through Friday or download an application from ourDocuments and Forms page.
Apply from January 1 through April 15*
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 don’t have all your income information as of the date of your application, complete as much of the application as you can, and file it by the deadline. If your application is approved, your property tax reduction will appear on your December tax bill.
*Please note if April 15 is a weekend or a certain holiday recognized by the internal revenue service, such claims shall be considered timely filed if filed on the next business day.
Applicants must apply every year.
Income Guidelines
When you complete your application, you must include income reported to you and your spouse in in the year prior to the year in which you are submitting your application. Typical types of income are:
- Wages
- Interest and dividends
- Capital gains
- Business, farm, and rental net income
- Social Security and Supplemental Security income
- Railroad retirement
- Unemployment or worker’s compensation
- Pensions, annuities, and IRAs**
- Military retirement benefits
- Department of Health and Welfare payments including Aid for Dependent Children and housing assistance
- Child support and alimony
- Loss of earnings compensation
- Disability income from all sources***
- Gambling winnings
** Excluding the return of principal paid by the recipient of an annuity and excluding rollovers as provided in sections 402 and 403 of the Internal Revenue Code.
*** Excluding compensation received from the VA by a veteran who has a 40 – 100% service-connected disability, dependency, and indemnity compensation, or death benefits paid by Veterans Affairs arising from a service-connected death or disability.
When you apply, you need the following information.
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 non-reimbursed 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 non-reimbursed medical expenses
- Proof of payment or prepayment of funeral expenses
When you complete your application, you may deduct the following expenses you or your spouse paid in the year prior to your application:
- IRS eligible medical/dental and related expenses not reimbursed by insurance or other reimbursem*nt
- Payment or prepayment of funeral expenses
- Farm, rental, and/or business losses (You must submit a copy of the appropriate federal schedule.)
- Early withdrawal penalties
- Alimony paid
