Idaho Property Tax Reduction Homestead Exemption

Homestead Exemption reduces the value used to calculate property taxes by 50 percent of the home, including up to one acre of land, up to a maximum dollar amount determined by the state Legislature.

  • Homestead Exemption is available to all Idaho property owners on their primary residence. Property owners may not receive the exemption on any other residential improvement in Idaho, or any other county or state. Primary residence is the single place where the applicant has his fixed, permanent home, and to which, whenever he or she is absent, he or she has the intention of returning. Homeowners who change address temporarily should notify the assessor's office when they intend to return or they may lose their exemption.
  • Homeowners must own and occupy the dwelling as of Jan. 1 to receive the exemption for the current tax year. They must apply by April 15 and need only apply once unless they move to another residence. All recipients of the Property Tax Reduction (Circuit Breaker) automatically receive Homestead Exemption.
  • Homeowners must provide clear and convincing evidence that the home is their primary residence. This can be done by providing a copy of a drivers license bearing the property address.
  • Homestead Exemption information from the State Tax Commission