Search Category: Homeowners
Homeowner and Additional Property Tax Relief
Property Tax Deferral 2025
2025 Property Tax Reduction Program Brochure
Property Tax Exemption Election Form and Instructions 2024
Homeowners Guide
Counties tax land and homes (including manufactured housing) to provide local services and support for independent taxing districts, such as cities and schools.
Read more in our Understanding Property Tax guide, including how your property tax assessment is determined and what to do if you disagree with it.
Tax relief for homeowners
You might be eligible for one or more of the following programs. Read the descriptions below to see if you could qualify.
Homeowner’s exemption
If you own and occupy a home (including manufactured homes) as your primary residence, you could qualify for a homeowner’s exemption for that home and up to one acre of land.
Learn more on the Property Tax Homeowners Exemption page.
Property tax reduction program
This program can reduce the property tax you must pay on your home and up to one acre of land. You must apply every year between January 1 and April 15 with your county assessor’s office.
You can find forms and a brochure describing eligibility requirements on the Property Tax Reduction page.
Property tax deferral program
The program lets you postpone paying taxes on your home and up to one acre of land. You must apply every year between January 1 and the first Monday in September with your county assessor’s office.
Like the Property Tax Reduction program, you must meet specific eligibility requirements. Read more on the Property Tax Deferral page.
Benefit for veterans with a 100% service-connected disability
This program can reduce the property tax you must pay on your home and up to one acre of land. You must apply every year between January 1 and April 15 with your county assessor’s office.
You can find forms and a brochure describing eligibility requirements on the 100% Service-Connected Disabled Veterans Benefit page.
Other property tax resources
You can find other property tax pages on the Property Tax Hub.
The Tax Commission doesn’t collect property tax. Counties collect property taxes. The Tax Commission just oversees the property tax system to ensure compliance with state laws. Read more in our Understanding Property Tax guide.
History of maximum homeowner's exemption
| Years | Maximum |
|---|---|
| 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 | $100,000 |
| 2018 | $100,000 |
| 2019 | $100,000 |
| 2020 | $100,000 |
| 2021-2024 | $125,000 |
Homeowner’s Exemption
If you own and occupy a home (including manufactured homes) as your primary residence, you could qualify for a homeowner’s exemption for that home and up to one acre of land.
You apply for this exemption with your county assessor’s office, and it determines if you qualify. Once approved, your exemption lasts until the home’s ownership changes or you no longer use the home as your primary residence.
The homeowner’s exemption will exempt 50% of the value of your home and up to one acre of land (maximum: $125,000) from property tax.
- 100% of the market value of his house is $175,000.
- 100% of the market value of his half-acre lot on which the house sits is $125,000.
- George applied for and is eligible for the homeowner’s exemption. This reduces the taxable amount of his property by $125,000.
- Line A plus line B minus line C is the taxable value: $175,000
History of maximum homeowner’s exemption
| Years | Maximum |
|---|---|
| 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 | $100,000 |
| 2018 | $100,000 |
| 2019 | $100,000 |
| 2020 | $100,000 |
| 2021-2024 | $125,000 |
Property Tax Reduction
You might be eligible for the Property Tax Reduction program if you’re an Idaho resident and homeowner. The program could reduce your property taxes by $250 to $1,500 on your home and up to one acre of land.
Note: This program won’t reduce solid waste, irrigation, or other fees that government entities charge.
Read more about this program:
County assessors and the Tax Commission manage this program. If the guide above and this page don’t answer your questions, contact your county assessor’s office or call us at (208) 334‑7736.
Who qualifies
You might qualify for this program in 2025 if all of these apply:
- Your total 2024 income, after deducting medical expenses, was $37,810 or less.
- You were 65 or older, blind, widowed, disabled, a former POW or hostage, or a motherless or fatherless child under 18 years old.
- You owned and lived in a home in Idaho that was your primary residence before April 15, 2025.
- The property must have a current homeowner’s exemption.
- The home can be a mobile home.
You could qualify if you live in a care facility or nursing home in 2025 or lived in one in 2024. Contact your county assessor’s office for information
Applying
You must apply and qualify for this program every year. You must apply between January 1 and April 15, 2025, for a reduction to 2025 property taxes.
If your application’s approved, your benefit will appear on your December 2025 property tax bill.
Before you apply: See the guide for the 2025 Property Tax Reduction Program for the information you’ll need to have ready.
Contact your county assessor’s office or call us at (208) 334‑7736 if you need help.
Alternately, you can fill out and mail a paper form to your county assessor. Contact your assessor’s office for the form or download it here:
- Property Tax Reduction, Application
-
Property Tax Reduction, Application Instruction
Other forms
You’ll need the information on the Medical Expense Statement below to apply. You might also need the other forms.
Other tax relief options
You might also qualify for these tax relief programs:
- Disabled Veterans benefit. This program doesn’t have an income limit.
- Property Tax Deferral. This program has an income limit.
Laws and rules
Idaho Code section 63-7 — Property Tax Relief
Property Tax Deferral
You might be eligible for the Idaho Property Tax Deferral program if you’re an Idaho resident and homeowner. The program lets you postpone paying taxes on your home and up to one acre of land. You must pay the taxes and interest later.
Note: This program won’t defer solid waste, irrigation, or other fees that government entities charge.
Read more about the Property Tax Deferral program:
2025 Property Tax Deferral program.
County assessors and the Tax Commission manage this program. If the guide above and this page don’t answer your questions, contact your county assessor’s office or call us at (208) 334-7736.
Who qualifies
You might qualify for this program in 2025 if both of these apply:
- Your income for 2024 was $60,170 or less.
- You meet the conditions described in the guide for the 2025 Property Tax Deferral program. 2025 Property Tax Deferral Application
Applying
You must apply and qualify for this program every year. You must apply between January 1 and September 2, 2025, for a deferral on your 2025 taxes.
If your application’s approved, we pay the county directly. You won’t see the deferral on your property tax bill.
Before you apply: See the guide for the 2025 Property Tax Deferral program for the information you’ll need to have ready
Contact your county assessor’s office or call us at (208) 334-7736 if you need help.
Alternately, you can fill out and mail a paper form to your county assessor.
Other tax relief options
You might also qualify for these programs:
- Property Tax Reduction. This program has an income limit.
- Disabled Veterans benefit. This program doesn’t have an income limit.
Laws and Rules
Idaho Code section 63-7 — Property Tax Relief
Property Tax Benefit for Disabled Veterans
You might qualify for this program if you’re an Idaho resident, homeowner, and qualified veteran with a 100% service-connected disability. The program could reduce the property taxes on your home and up to one acre of land by as much as $1,500.
Once granted to a qualifying veteran, a surviving spouse can use this benefit. However, the benefit isn’t transferable to a new property after the death of the veteran.
Note: This program won’t reduce solid waste, irrigation, or other fees that government entities charge.
Read more about the program:
Property Tax Benefit for Veterans with a 100% Service-Connected Disability
County assessors and the Tax Commission manage this program. If the guide above and this page don’t answer your questions, contact your county assessor’s office or call us at (208) 334-7736.
Who qualifies
The Disabled Veterans benefit doesn’t have an income limit. You might qualify for this program in 2025 if both of these apply:
- You’re recognized as a veteran with a 100% service-connected disability or receive 100% compensation due to individual unemployability by the U.S. Department of Veterans Affairs as of January 1, 2025.
- You owned and lived in a home in Idaho that was your primary residence before April 15, 2025.
- The property must have a current homeowner’s exemption.
- The home can be a mobile home.
You could qualify if you live in a care facility or nursing home in 2025 or lived in one in 2024. Contact your county assessor’s office for information.
100% Service-Connected Disabled Veterans Property Tax Benefit, Application
Applying
You must apply and qualify for this program every year. You must apply between January 1 and April 15, 2025, for a reduction to 2025 property taxes.
If your disability is permanent and total, you don’t need to reapply each year. The benefit will renew automatically.
If your application’s approved, your benefit will appear on your December 2025 property tax bill.
Before you begin: Get a current letter from the U.S. Department of Veterans Affairs confirming your 100% service-connected disability rating or your 100% compensation due to individual unemployability as of January 1, 2025.
Contact your county assessor’s office or call us at (208) 334-7736 if you need help.
Other tax relief options
You might also qualify for these tax relief programs:
- Property Tax Reduction. This program has an income limit.
- Property Tax Deferral. This program has an income limit.
Laws and rules
Idaho Code section 63-7 — Property Tax Relief