Idaho State Tax Commission

Idaho State Tax Commission

Homeowners & Property Tax

Idaho has a homeowner's exemption equal to the lesser of 50% of the assessed value or $100,000 for owner-occupied homes and manufactured homes that are primary dwellings. The exemption applies to your home and up to one acre of land.

If you don't agree that your assessed value (before subtracting the homeowner's exemption) reflects the market value of your property on Jan. 1, you can 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 part of 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 up, the levy rate goes down 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. Values used to set rates aren't final until early September, so final property tax amounts aren't certain until then.

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
2015$89,580
2016$94,745
2017$100,00

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Last updated Oct. 31, 2016