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. Applicants must meet the same criteria as the Homeowner’s Exemption for the property. Qualified applicants could see up to $1,500 reduction.

For Property Tax Reduction in 2021, you must :

  • Own and lived in home as primary residence before April 15, 2021.
  • Had income of $31,900 or less for 2020, and
  • Meet one or more of the following status requirements as of January 1, 2021:
    • 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.

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 on up to one acre of land. The deferred taxes plus interest must be repaid to the state at a later date.

For the tax deferral program, applicants can have no more than $50,000 in 2020 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 now have until the first Monday in September to apply for the Tax Deferral.

For more information, homeowners should call their county assessor’s office or the Idaho Tax Commission toll free at 800-334-7756. See the Property 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 $1,500 reduction.

For Veteran's Property Tax Reduction in 2021, 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, 2021.
  • Own and lived in home as primary residence before April 15, 2021.
    • 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. This benefit does not automatically renew. A new application and current disability rating letter must be submitted each year.

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.