Idaho State Tax Commission

Idaho State Tax Commission

Homeowners & Property Tax

Idaho has a homeowner's exemption for owner-occupied homes and manufactured homes that are primary dwellings. The exemption includes the value of your home and up to one acre of land.

The Tax Commission is required by law to recompute the homeowner's exemption limit each year, based on the federal Housing Price Index for Idaho. The agency simply administers what the law says; it's not involved in decision-making. The Index is the same throughout the state and isn't adjusted to reflect housing price changes that vary in different parts of Idaho. That means a taxpayer's home value may increase, but the home is still subject to a lower homeowner's exemption.

If you don't agree that your assessed value reflects the market value of your property on Jan. 1, 2014 (calculated before subtracting the homeowner's exemption), you must file an appeal with your county commissioners by the 4th Monday in June.

If you just have questions about how your value was developed, please call your county assessor before that date.

Value changes don't equal tax changes. Since taxes are based on the budgets of taxing districts, those districts can budget the same amount from property tax from one year to the next, but when property values go down, the levy rate goes up automatically to compensate. If one property's value increases more than others, its taxes go up faster than others. For most taxing districts, budgets are set in August or early September, so final property tax amounts aren't certain until then.

The maximum value of the homeowner's exemption changed from $81,000 for 2013 to a maximum of $83,920 for 2014.

Resources for homeowners

History of maximum homeowner's exemption

YearsMaximum
1980-1982$10,000
1983-2005$50,000
2006$75,000
2007$89,325
2008$100,938
2009$104,471
2010$101,153
2011$92,040
2012$83,974
2013$81,000
2014$83,920

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Last updated Sept. 12, 2013

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