Idaho · Property tax exemptions for surviving spouses · Updated Oct 2026

Idaho property tax exemptions for surviving spouses (2026)

Every statewide property tax break in Idaho that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for surviving spouses in Idaho is the 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).

Worth
See the rules
Income limit
For the 2027 program: total 2026 income of you and your spouse, after deducting medical…
Deadline
January 1 – April 15

Also on this page:

Property tax breaks for surviving spouses in Idaho

Low income

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.

For surviving spouses: 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.

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.
Deadline
Between January 1 and April 15 (January 1-April 15, 2027 for 2027 taxes).
Renewal
Every year.
Law
Idaho Code 63-701 to 63-710

Source: official page

Disabled veterans

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.

For surviving spouses: 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.

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.
Deadline
Between January 1 and April 15 (January 1-April 15, 2027 for 2027 taxes).
Renewal
Every year, unless your disability is rated permanent and total; then it continues without reapplying unless you change homes (Idaho Code 63-705A(4)).
Law
Idaho Code 63-705A

Source: official page

How to apply, step by step

Property Tax Reduction (Circuit Breaker)

  1. Apply through your county assessor's office or online with the Tax Commission.
  2. 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.

Form: Property Tax Reduction Application

Deadline: Between January 1 and April 15 (January 1-April 15, 2027 for 2027 taxes).

Renewal: Every year.

Property Tax Benefit for Veterans with a 100% Service-Connected Disability

  1. Apply online or with the county assessor.
  2. Bring a current VA letter confirming the 100% rating or 100% individual unemployability as of January 1.

Form: 100% Service-Connected Disabled Veterans Property Tax Benefit Application

Deadline: Between January 1 and April 15 (January 1-April 15, 2027 for 2027 taxes).

Renewal: Every year, unless your disability is rated permanent and total; then it continues without reapplying unless you change homes (Idaho Code 63-705A(4)).

Savings estimate for Idaho

None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.

Eligibility finder for Idaho

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

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.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about surviving spouses property tax breaks in Idaho

Who qualifies for property tax breaks for surviving spouses in Idaho?

Property Tax Reduction (Circuit Breaker): 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. Property Tax Benefit for Veterans with a 100% Service-Connected Disability: 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.

Is there an income limit for surviving spouses' property tax breaks in Idaho?

Property Tax Reduction (Circuit Breaker): 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). Property Tax Benefit for Veterans with a 100% Service-Connected Disability: no income limit is listed in our sources.

When is the deadline for surviving spouses to apply in Idaho?

Property Tax Reduction (Circuit Breaker): Between January 1 and April 15 (January 1-April 15, 2027 for 2027 taxes). Property Tax Benefit for Veterans with a 100% Service-Connected Disability: Between January 1 and April 15 (January 1-April 15, 2027 for 2027 taxes).

Do surviving spouses have to reapply every year in Idaho?

Property Tax Reduction (Circuit Breaker): Every year. Property Tax Benefit for Veterans with a 100% Service-Connected Disability: Every year, unless your disability is rated permanent and total; then it continues without reapplying unless you change homes (Idaho Code 63-705A(4)).

Where do surviving spouses apply for property tax breaks 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). For the Property Tax Reduction (Circuit Breaker): Apply through your county assessor's office or online with the Tax Commission.

More for Idaho homeowners

Surviving spouses in nearby states

Sources

Last checked: Oct 2026.