Search Category: Property Tax
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 2026 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, 2026.
- You owned and lived in a home in Idaho that was your primary residence before April 15, 2026.
- 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 2026 or lived in one in 2025. 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, 2026, for a reduction to 2026 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 2026 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, 2026.
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. Download it here: 2026 Disabled Veteran Property Tax Benefit Application
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
Property Homeowners Forms
Property Homeowners Guides
Property Counties
Counties’ Login
Access computer program updates and related documentation, order bulk forms and brochures, and access appraisal templates.
Technical Services
The Technical Services unit works closely with Idaho’s 44 counties to provide software and services in property appraisal, tax administration, and computerized mapping.
Documentation
Technical documentation for counties
Checklists
Checklists for counties
Technical Tips
Technical tips for counties
Guides
Guides for counties
Property Tax Education
Education for ad valorem appraisal, mapping, property tax administration, and professional development.
Administration of the certification and continuing education requirements for ad valorem appraisers and cadastral specialists.
Property Tax Appraiser Certification
Learn about the requirements to earn a property tax appraiser certification.
Cadastral Specialist Certification
Learn about the requirements to earn a cadastral specialist certification.
Property Related links
- Idaho.gov
- American Society of Appraisers
- Appraisal Institute
- Marshall & Swift
- ArcGIS training
- Boise State University
- Idaho Dept. of Commerce
- Idaho State University
- University of Idaho
- International Assoc. of Assessing Officers (IAAO)
- Idaho Association of Counties (IAC)
- National Association of Counties
- Association of Idaho Cities
- Idaho Code Title 63
- Idaho Counties
- Idaho Public Utilities Commission (IPUC) laws and rules:
GIS links
Idaho State Agency GIS:
- Idaho Department of Water Resources
- Idaho Department of Lands
- Idaho Department of Transportation
- Idaho Department of Environmental Quality
- Idaho Geospatial Office
GIS Education:
- GIS Educational Resources at the Idaho State Tax Commission
- GIS Educational Resources at ESRI
- Trimble GPS training
- Upcoming Classes at the Idaho State Tax Commission
ESRI and ArcGIS Desktop:
- System Requirements for ArcGIS 10.1
- Free ArcGIS 10.1 Trial
- ArcGIS Online
- ArcGIS Resources
- ArcGIS Resources: Land Records
Federal Data GIS Clearinghouses:
- Inside Idaho (University of Idaho)
- Data.Gov
- The National Map
- USGS
- USDA Geospatial Data Gateway
- BLM GIS
- BLM General Land Office (GLO) records
- Bureau of Reclamation
- Utah GIS Portal
- Washington GIS Portal
Control Points, Public Land Survey System and GPS Base Stations:
GIS and Other Organizations:
Imagery:
Other:
Appraiser links
- Appraisal Foundation – general appraisal information, USPAP standards
- IAAO – International Association of Assessing Officers
- Appraisal Institute – appraisal resources and news
- Agricultural associations
- BTA – Idaho Board of Tax Appeals
- HUD clips – Dept. of Housing and Urban Development
- State of Idaho – official website for the state of Idaho
- Idaho Transportation Dept. – find information on traffic counts, construction projects, licensing, and other transportation issues
- COMPASS Idaho – Community Planning Association of Southwest Idaho, transportation issues
- IHFA – Idaho Housing and Finance Assoc., extensive information on housing issues in Idaho
- Intermountain MLS – multiple listing service for southwest Idaho
- Snake River MLS – multiple listing service for east and southeast Idaho
- Loop Net Land – search for real estate listings nationally, fee based
- Loop Net – search for commercial real estate listings nationally, fee based
- Flex MLS – Coeur d’Alene Association of Realtors, MLS search and other links
- Arthur Berry & Co. – view single-family homes sales statistics
- CoStar Group – excellent national site for commercial comparisons and sales data; fee based
- Colliers – provides market reports and commercial listings for the Boise area
- Realty Times – national real estate website with numerous articles and market reports
- Realtor – National Assoc. of Realtors, covers most national real estate issues
- CraigsList – residential and commercial listings, commercial lease rates available
- CCIM – Certified Commercial Investment Member website, news and information and commercial real estate listings
- Real Estate Journal – Wall Street Journal’s real estate website, commercial and residential information with calculators, estimators, site analysis tools and more
- Bank Rate – provides current rates and articles on all kinds of financing, numerous financial calculators
- Bonds Online – everything you need to know about bonds
- Building Costs – another source for building cost estimates
- City Data – extensive amount of data on Idaho cities
- Assessors Link USA – links to state and county assessor offices through the country
- Self Storage – information on self-storage facilities
- Corporate Information – provides financial information for numerous companies with a paid subscription, but allows for a free trial
- About architecture – website of building architecture that includes a glossary of common terms
- Business sales – listings of a large variety of businesses for sale by state
GIS/Mapping
The Geographic Information Systems (GIS) staff is mandated by Idaho Code to map over 1,245 different taxing districts comprised of more than 3,288 tax code areas (TCA), to ensure that all areas are in compliance with Idaho Statutes and the Tax Commission’s Administrative Rules, and that property taxes are administered fairly and equitably.
Introduction to GIS and TCA Data
How to Documentation
Taxing Districts
Entities with authority
to levy a property tax
Data and Maps
Downloadable data and maps
Tax Code Areas
Unique entities known
as a Tax Code Area (TCA)
GIS Resources
Learn more about GIS with these educational resources
Proposed Annexations
Proposed changes to the counties
Education
Learn with our GIS resources
Historical Documents
View ordinances and other documentation
Contact Us
Contact our GIS department
Property Appraisers
Online Guide
Online guide for
property tax appraisers
Valuation
Appraisal or valuation
of personal property
Forestlands
Property tax on forestlands and timber
Parcel Count
Real property parcel
count by county
Property Tax Policy
The Property Tax Policy section oversees the taxing district budget and levy process, coordinates the Property Tax Reduction Program (Circuit Breaker), Property Tax Deferral Program, the development of property tax rules, produces statistical reports analyzing various aspects of Idaho property taxes. The section also prepares reports on ratio study statistics and writes decisions reflecting State Board of Equalization actions on appeals.
Note: Agency policy statements and guidance documents shall not have the force and effect of law pursuant to
section 67-5207A, Idaho Code.
Resources
- Policy reports
- Budget & Levy reports
- Policy forms and publications
- Budget & Levy forms and publications
- IAAO Ratio Study Practices Survey
- 2026 HB 843 Guidance Note
2021 HB 389 Guidance Note- 2020 Clerks’ Legislative Guidance Memorandum
- 2020 Assessors’ Legislative Guidance Memorandum
- 2020 Treasurers’ Legislative Guidance Memorandum
Contact us if you have questions on budget and levy.