Eligibility

Requirements


You may qualify for property tax reduction if you meet the following requirements:
  1. You owned and lived in a house or mobile home in Idaho that was your primary residence. (You may qualify if you lived in a care facility or nursing home or your home is not being rented.)
  2. Your net household income for 2016 was $29,640 or less after deducting:
    • Business and farm losses
    • Medical expenses not reimbursed by Medicare or other insurance
    • Payment or Pre-payment of funeral expenses
  3. You were in one or more of the following categories as of January 1:
    • Age 65 or older
    • Blind
    • Disabled as recognized by the Social Security Administration, Railroad Retirement Board or Federal Civil Service*
    • Fatherless or motherless child under 18 years of age
    • Former prisoner of war/hostage
    • Veteran with at least 10% service-connected disability, or receiving VA pension for a nonservice-connected disability*
    • Widow(er) of any age
*You may qualify if your disability application is being processed or appealed.