Idaho · Property tax exemptions · Updated Oct 2026
Idaho property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Idaho: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
$125,000homestead exemption
Yessenior break
See the rulesdisabled veterans
See belowhomestead deadline
0.49%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Property Tax Reduction (Circuit Breaker), Property Tax Benefit for Veterans with a 100% Service-Connected Disability
Where to apply in Idaho
Your county assessor's office takes applications and decides who qualifies. The Idaho State Tax Commission runs the Property Tax Reduction, deferral and disabled-veteran programs, but you apply through the county assessor (or online with the Tax Commission).
Half (50%) of the value of your home and up to one acre of land is exempt, up to a maximum of $125,000 off the taxable value.
Who qualifies
You own and live in the home (manufactured homes count) as your primary residence.
How to apply
Apply once with your county assessor's office. Bring proof you own the home and live there (for example, an Idaho driver's license with the home address); trust or LLC owners may need an affidavit.
Deadline
Apply by the end of the county's business hours on the last business day of the year to get the exemption for that year (Idaho Code 63-602G(5)). Approved applications received after the second Monday in July are granted as tax cancellations.
Renewal
One-time. It lasts until ownership changes or the home is no longer your primary residence.
Reduces the property tax on your home and up to one acre by $250 to $1,500, depending on your income (the lower the income, the larger the reduction). It shows up on your December tax bill. It does not reduce fees like solid waste or irrigation.
Who qualifies
Idaho resident who owns and lives in the home, with a homeowner's exemption, before April 15. On January 1 you must be 65 or older, blind, widowed, disabled (recognized by Social Security, Railroad Retirement, Federal Civil Service, VA or a public retirement system), a former POW or hostage, or a motherless or fatherless child under 18. The home's value must be under a limit set each June.
Income limit
For the 2027 program: total 2026 income of you and your spouse, after deducting medical and funeral expenses, of $40,030 or less (includes Social Security and pensions).
How to apply
Apply through your county assessor's office or online with the Tax Commission. Bring your federal tax return (or 1099s and W-2s), proof of nontaxable income, proof of unreimbursed medical and funeral expenses (PTR Medical Expense Statement), proof of age or disability, and proof of home ownership.
Property Tax Benefit for Veterans with a 100% Service-Connected Disability
Reduces property tax on your home and up to one acre by up to $1,500. No income limit.
Who qualifies
Veteran recognized by the VA as of January 1 as having a 100% service-connected disability, or receiving 100% compensation for individual unemployability, who owns and lives in the Idaho home with a homeowner's exemption before April 15. If a veteran who applied dies, the surviving spouse keeps the benefit until he or she remarries, dies or no longer has tax on the home (Idaho Code 63-705A(3)); it does not move with the spouse to a new property.
How to apply
Apply online or with the county assessor. Bring a current VA letter confirming the 100% rating or 100% individual unemployability as of January 1.
Lets you postpone paying the property tax on your home and up to one acre. The state pays the county; you repay the taxes plus interest when ownership changes or the home no longer has the homeowner's exemption.
Who qualifies
Idaho homeowner with the homeowner's exemption who meets the program conditions in the Tax Commission's deferral guide; can be combined with the Property Tax Reduction.
Income limit
2026 income of $63,400 or less (for the 2027 program).
How to apply
Apply online or through your county assessor with proof of income.
The homeowner's exemption maximum has been $125,000 since 2021; it covers the house and up to one acre only.
The Property Tax Reduction and veteran benefit are claimed every year between January 1 and April 15, even if you got them last year.
If you don't have all your income papers by April 15, file what you can by the deadline (Tax Commission Pub. 135).
Savings estimate for Idaho
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Idaho
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Idaho
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Idaho
Is there a homestead exemption in Idaho?
Yes: the Homeowner's Exemption. Half (50%) of the value of your home and up to one acre of land is exempt, up to a maximum of $125,000 off the taxable value. Who qualifies: You own and live in the home (manufactured homes count) as your primary residence.
When is the deadline to apply for the homestead exemption in Idaho?
Apply by the end of the county's business hours on the last business day of the year to get the exemption for that year (Idaho Code 63-602G(5)). Approved applications received after the second Monday in July are granted as tax cancellations.
Do I have to reapply for the homestead exemption every year in Idaho?
One-time. It lasts until ownership changes or the home is no longer your primary residence.
Are there property tax breaks for seniors in Idaho?
Property Tax Reduction (Circuit Breaker): Reduces the property tax on your home and up to one acre by $250 to $1,500, depending on your income (the lower the income, the larger the reduction). It shows up on your December tax bill. It does not reduce fees like solid waste or irrigation.
Do disabled veterans get a property tax exemption in Idaho?
Property Tax Benefit for Veterans with a 100% Service-Connected Disability: Reduces property tax on your home and up to one acre by up to $1,500. No income limit.
Where do I apply for property tax exemptions in Idaho?
Your county assessor's office takes applications and decides who qualifies. The Idaho State Tax Commission runs the Property Tax Reduction, deferral and disabled-veteran programs, but you apply through the county assessor (or online with the Tax Commission).
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.