Idaho State Tax Commission

Idaho State Tax Commission

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Tax Commission News Release

Some homeowners qualify for Idaho’s property tax relief programs

BOISE, IDAHO — March 12, 2012 — Homeowners who qualify have until April 16 to apply for two different programs that can help them with their property taxes, according to the Idaho State Tax Commission. (The deadline is extended to Monday, since the normal April 15 deadline falls on a Sunday this year.)

The Idaho Property Tax Reduction (Circuit Breaker) program reduces property taxes on a homeowner’s primary Idaho residence and on up to one acre of land by as much as $1,320. The state pays a portion of a homeowner’s property taxes, and qualified recipients don’t repay the state.

Applicants for the property tax reduction program can have no more than $28,000 in 2011 income. They must be U.S. citizens or legal permanent residents. They must also be in at least one of the following categories as of Jan. 1, 2012:

  • Age 65 or older
  • Blind
  • Widow (er) of any age
  • Former prisoner of war or hostage
  • Disabled (as recognized by the Social Security Administration, Veterans Affairs, Railroad Retirement Board, or Federal Civil Service)

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 and interest must eventually be repaid to the state.

For the tax deferral program, applicants can have no more than $40,000 in 2011 income and must meet the requirements of the property tax reduction program listed above.

Homeowners can get applications for both programs from their county assessor and must file separately for each program. The applications are due Monday, April 16.

For more information, homeowners should call their county assessor’s office or the Idaho State Tax Commission at 334-7736 in the Boise area or toll free at (800) 334-7756. They can also visit the Tax Commission website at (go to “Property Tax,” then “Homeowners” in the drop-down box). 

Posted 03-12-2012

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.