Homeowner's Exemption


Idaho has a Homeowner's Property Tax Exemption equal to either 50 percent of the assessed value or up to $125,000, whichever is less, for owner-occupied homes and manufactured homes that are considered the deeded owners' primary residence. The exemption applies to your home and up to one acre of land.

Property owners may only qualify for one exemption. The home must be considered the deeded owners' primary residence for more than six months out of the year in order to qualify.

All deeded owners must be living in the home in order to receive the full 100% exemption, otherwise the percentage of exemption may be reduced.

Properties that are deeded to an LLC, Trust, or have multiple ownerships for financial loan purposes will require addition paperwork to qualify. Please contact the Assessor's Office for the necessary documentation.

Application Process

Fill out the Application for the Homeowner's Exemption, or obtain one from the Assessor's Office via in person, mail, email, or fax.  Applications for the Homeowner's Exemption can be submitted to the County Assessor's Office once the home is occupied by the owner. It is in the owner's best interest to apply as soon as possible or before the fourth Monday in June in order to avoid a tax cancelation.  

Pursuant to Idaho Code 63-602G(5) upon discovery of evidence indicating the existence of an improperly claimed Homeowner's Exemption, the county must assess a recovery of property taxes, plus costs, late charges and interest.

Homeowner's Exemption

  1. Is the property in your name only?
  2. If no, is the other owner your spouse?
  3. Type of home: (select one)
  4. Is the application for a newly constructed house?
  5. To determine if this is your primary residence and that you qualify for this exemption, please answer these questions:
  6. Is this your primary residence?
  7. Do you file a full-year residency Idaho income tax return?
  8. Do you have an Idaho driver’s license?
  9. Are your vehicles registered in Idaho?
  10. Have you been receiving this exemption in another Idaho county?*
  11. If your property is titled in one of the following scenarios, we also need the corresponding documentation:

    1. More than one owner. Need signature of all owners living in residence as their primary residence. 

    2. Trust. Need affidavit completed and notarized along with a copy of the front page, signature page, and page listing the beneficiaries of the trust. (Affidavit should say who receives the income of the trust, not the trustees.) 

    3. Corporation. Need affidavit completed and notarized along with the required documentation listing that you are at least a 5% shareholder, member or partner in the corporation. 

  12. Electronic Signature Agreement

    By checking the "I agree" box below, you agree and acknowledge that 1) your application will not be signed in the sense of a traditional paper document, 2) by signing in this alternate manner, you authorize your electronic signature to be valid and binding upon you to the same force and effect as a handwritten signature, and 3) you may still be required to provide a traditional signature at a later date.

    I certify that I am the owner, or am purchasing under contract, and that I occupy as my primary dwelling place, the property herein described. To the best of my knowledge and belief, and under the penalty of perjury, the information I have provided herein is true and correct. I understand that failure to comply fully with all requirements may result in denial of this application and require me to complete a new application for future year(s). I also understand this information may be verified with the Idaho State Tax Commission. Pursuant to Idaho Code 63-602G (5) upon discovery of evidence indicating the existence of an improperly claimed Homeowner’s Exemption, the Assessor must assess a recovery of property taxes, plus costs, late charges and interest. 

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