Idaho State Tax Commission

Tax Commission News Release

More Idahoans might qualify for property tax deferral in 2022

BOISE, Idaho — Feb. 10, 2022 — More Idahoans might qualify to have their property taxes deferred under a state law changed in 2021. The law increased income limits and expanded who can apply for Idaho’s Property Tax Deferral program. The program lets taxpayers postpone paying taxes on their home and up to an acre of land. The taxes and interest must eventually be repaid to the state of Idaho. 

To qualify for the 2022 program, taxpayers must have been in one of the following categories as of January 1, 2022:

  • Age 65 or older
  • Widow(er)
  • Blind
  • Fatherless or motherless child under 18 years old
  • Former prisoner of war or hostage
  • Veteran with a 10% or more service-connected disability or receiving a pension from the U.S. Department of Veterans Affairs for a non-service-connected disability
  • Recognized as disabled by one of the following:
    • The Social Security Administration
    • The Railroad Retirement Board
    • The Federal Civil Service
    • A public employee retirement system not covered by the listed agencies 

The program also requires that applicants had no more than $50,650 in total income in 2021. Additionally, they must be a U.S. citizen or permanent legal resident and own and live in their home by April 15, 2022. Qualified properties now include those that are part of a trust or life estate. 

The interest rate for deferred taxes in 2022 is 3%.

Taxpayers must apply and qualify each year to receive a property tax deferral. Property tax deferrals don’t renew automatically.

Taxpayers can get an application for property tax deferral from their county assessor. They must file the application with the county assessor by Sept. 6, 2022. 

For more information: 

  • Contact any county assessor’s office in Idaho
  • Call the Tax Commission at (208) 334-7736 in the Boise area or toll free at (800) 334-7756 
  • Visit the Tax Commission’s Property Tax Deferral webpage

 

Posted 02-10-2022
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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.