This exemption is available to homeowners who owned and occupied a home by April 14th and this home is their primary dwelling place. This exempts 50% or $125,000, whichever is less, of a homestead assessed value. Property taxes are computed on the remaining value.
Property taxes may be cancelled for reason of undue hardship. Applicants must apply to the County Commissioners.
Casualty Loss Exemption
If personal or real property has been damaged by an event causing casualty loss to all or a portion of the property, the Board of Equalization may on a case-by-case basis determine whether to grant an exemption. The application must be filed on or before the end of the county's normal business hours on the fourth Monday of June of the year in which the casualty loss occurred.
The Commissioners may, at their discretion, cancel taxes on property which has been damaged by an event causing casualty loss to all or a portion of the property when the event occurs after the fourth Monday of June or casualty losses for which the amount of loss cannot be determined until after the fourth Monday of June. Applicants seeking a cancellation pursuant to this section must apply to the County Commissioners.
Personal Property/Manufactured Home Extension
In the event a taxpayer is unable to pay his personal property (equipment and mobile homes) tax due on or before December 20, he may appeal to the County Commissioners prior to the property tax becoming delinquent. If sufficient information is given to satisfy the County Commissioners that the property taxes will be paid, they may grant an extension of time for the payment of the property taxes, late charges and interest, not to exceed 4 months. A warrant of distraint shall not be issued until the expiration of the extended time. No extension shall be granted on the second one half (1 per 2) of the property tax (Idaho Code 63-904).