Is any tax relief available to homeowners?
Yes, Idaho has a homeowner’s exemption for owner-occupied homes, including manufactured homes, which are primary dwellings. This exempts 50% or $50,000, whichever is less, of the value of your home (excluding the land value). Taxes are computed on the remaining value. You may also receive the homeowner’s exemption if you are paying occupancy taxes.

Applications are available from your county assessor’s office. When an application is approved, the exemption is permanent as long as you own and occupy the property. If the property is sold, the new owner must file a new application. There are no income or age restrictions, but you can quality for an exemption on only one home at a time. You must own and occupy your home on January 1 of the tax year and must apply for an exemption by April 15th.

You may also qualify for a property tax reduction if you meet the income requirements and fit one of the following categories:
- Age 65 or older, Widow(er)
- Blind
- Former Prisoner of War (POW)
- Fatherless or Motherless Minor
- Qualifying Disabled Persons

Applications may be obtained from your county treasurer's office and must be filed each year between January 1st and April 15th.

Show All Answers

1. How is property assessed?
2. How often are property values adjusted?
3. How can my property be assessed on improvements when I haven't made any?
4. What makes property real or personal?
5. How do I know what value the assessor has estimated for my property?
6. What if I disagree with the value the assessor estimated for my property?
7. How is my property tax determined?
8. When will I get my property tax bill?
9. How can my taxes go up if my property's taxable value does not increase?
10. What is the average property tax rate?
11. Are there limits on property tax increases?
12. Why do I pay higher taxes than my neighbor?
13. Is any tax relief available to homeowners?
14. What is an occupancy tax?