Homeowner's Exemption

Qualifications

Idaho has a Homeowner's Property Tax Exemption equal to either 50 percent of the assessed value or up to $125,000, whichever is less, for owner-occupied homes and manufactured homes that are considered the deeded owners' primary residence. The exemption applies to your home and up to one acre of land.

Property owners may only qualify for one exemption. The home must be considered the deeded owners' primary residence for more than six months out of the year in order to qualify.

All deeded owners must be living in the home in order to receive the full 100% exemption, otherwise the percentage of exemption may be reduced.

Properties that are deeded to an LLC, Trust, or have multiple ownerships for financial loan purposes will require addition paperwork to qualify. Please contact the Assessor's Office for the necessary documentation.

Application Process

Fill out the Application for the Homeowner's Exemption (PDF),  Solicitud de exencion de propietario (PDF) or obtain one from the Assessor's Office via in person, mail, email, or fax.  Applications for the Homeowner's Exemption can be submitted to the County Assessor's Office once the home is occupied by the owner. It is in the owner's best interest to apply as soon as possible or before the fourth Monday in June in order to avoid a tax cancelation.  

Pursuant to Idaho Code 63-602G(5) upon discovery of evidence indicating the existence of an improperly claimed Homeowner's Exemption, the county must assess a recovery of property taxes, plus costs, late charges and interest.

History of Maximum Homeowner's Exemption