Idaho Property Tax Exemptions: Homestead, Senior and Veteran Relief
Idaho property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state sources.
Quick answers for Idaho
- Homestead exemption
- The homeowner's exemption exempts 50% of the value of a home (including a manufactured home) and up to one acre of land, up to a maximum of $125,000 (the lesser of $125,000 or 50% of market value), for a home the owner occupies as a primary residence. Idaho State Tax Commission, Homeowner's Exemption; Idaho Code § 63-602G
- How to apply
- Apply through your county assessor's office, which decides whether you qualify. Once approved, the exemption lasts until the home's ownership changes or it is no longer your primary residence; Idaho State Tax Commission, Homeowner's Exemption; Idaho Code § 63-602G
- Application deadline
- To receive the homeowner's exemption for the current tax year, apply by the end of the county's normal business hours on the last business day of the year; Idaho Code § 63-602G; Idaho State Tax Commission, Property Tax Reduction
- Senior exemptions and freezes
- Property Tax Reduction (circuit breaker): homeowners who are 65 or older, blind, widowed, disabled, a former POW or hostage, or a motherless or fatherless child under 18 may have property taxes on their home and up to one acre reduced by $250 to $1,500. Idaho State Tax Commission, Property Tax Reduction
Last verified: 2026-10-27
The homestead exemption
| Homestead exemption | The homeowner's exemption exempts 50% of the value of a home (including a manufactured home) and up to one acre of land, up to a maximum of $125,000 (the lesser of $125,000 or 50% of market value), for a home the owner occupies as a primary residence. The exemption takes effect as of January 1 of the tax year in which a complete application is submitted and approved. Statute: https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH6/SECT63-602G/ |
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| How to apply | Apply through your county assessor's office, which decides whether you qualify. Once approved, the exemption lasts until the home's ownership changes or it is no longer your primary residence; owners keeping the exemption while on active military service must reapply every year. After an owner's death, the exemption continues through the year of death and the following tax year if the home stays in the estate. Property Tax Reduction and the disabled veterans benefit require a separate yearly application (online through the Tax Commission's Taxpayer Access Point or with the county assessor). Statute: https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH6/SECT63-602G/ |
| Application deadline | To receive the homeowner's exemption for the current tax year, apply by the end of the county's normal business hours on the last business day of the year; applications approved after the second Monday in July are granted as tax cancellations. Property Tax Reduction and the disabled veterans benefit must be applied for between January 1 and April 15 (April 15, 2027 for 2027 taxes). PTR: https://tax.idaho.gov/taxes/property/homeowners/reduction/ |
Senior, veteran and disability relief
| Senior exemptions and freezes | Property Tax Reduction (circuit breaker): homeowners who are 65 or older, blind, widowed, disabled, a former POW or hostage, or a motherless or fatherless child under 18 may have property taxes on their home and up to one acre reduced by $250 to $1,500. For 2027 taxes, total 2026 income after deducting medical expenses must be $40,030 or less, the applicant must have owned and lived in the Idaho home as a primary residence before April 15, 2027, and the home must have a current homeowner's exemption. Apply every year between January 1 and April 15 with the county assessor or online. |
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| Veteran exemptions | Veterans recognized as 100% service-connected disabled, or receiving 100% VA compensation for individual unemployability, may have property taxes on their Idaho primary residence and up to one acre reduced by as much as $1,500. The rating must be in effect on January 1, the home must have a current homeowner's exemption, and there is no income limit. Apply by April 15 online or with the county assessor, with a current VA letter. Most veterans must reapply each year; those with a documented permanent and total disability renew automatically. Program list: https://tax.idaho.gov/search-category/property-tax/homeowners/ |
| Disability exemptions | Homeowners who are disabled or blind may qualify for Property Tax Reduction (a $250 to $1,500 reduction on the home and up to one acre) if their total income after medical expenses is within the limit ($40,030 or less in 2026 income for 2027 taxes) and the home has a homeowner's exemption. |
| Other relief (credits, deferrals, circuit breakers) | Property Tax Deferral: qualifying homeowners may postpone paying taxes on their home and up to one acre; if approved, the Tax Commission pays the county directly. Apply between January 1 and September 7, 2027 for a deferral of 2027 taxes. |
Paying and appealing
| When property taxes are due | The first half of property taxes is due on or before December 20 of the year taxes are levied (the full amount may be paid then); the second half may be paid by June 20 if the first half was paid in full, after which late charges and interest apply. Source: Idaho Code § 63-903 |
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| Appealing your assessment | Appeal an assessment to the county board of equalization in writing, on a form from the county board or assessor, identifying the taxpayer, the property and the reason for the appeal. For property on the regular property roll, the appeal must be filed by the end of the county's normal business hours on the fourth Monday of June; the board may consider only timely appeals. Source: Idaho Code § 63-501A |
Property Tax & Homestead Exemptions FAQ
What is the homestead exemption in Idaho?
The homeowner's exemption exempts 50% of the value of a home (including a manufactured home) and up to one acre of land, up to a maximum of $125,000 (the lesser of $125,000 or 50% of market value), for a home the owner occupies as a primary residence. The exemption takes effect as of January 1 of the tax year in which a complete application is submitted and approved.
How do you apply for a homestead exemption in Idaho?
Apply through your county assessor's office, which decides whether you qualify. Once approved, the exemption lasts until the home's ownership changes or it is no longer your primary residence; owners keeping the exemption while on active military service must reapply every year. After an owner's death, the exemption continues through the year of death and the following tax year if the home stays in the estate. Property Tax Reduction and the disabled veterans benefit require a separate yearly application (online through the Tax Commission's Taxpayer Access Point or with the county assessor).
When is the deadline to apply for a homestead exemption in Idaho?
To receive the homeowner's exemption for the current tax year, apply by the end of the county's normal business hours on the last business day of the year; applications approved after the second Monday in July are granted as tax cancellations. Property Tax Reduction and the disabled veterans benefit must be applied for between January 1 and April 15 (April 15, 2027 for 2027 taxes).
Do seniors get a property tax exemption in Idaho?
Property Tax Reduction (circuit breaker): homeowners who are 65 or older, blind, widowed, disabled, a former POW or hostage, or a motherless or fatherless child under 18 may have property taxes on their home and up to one acre reduced by $250 to $1,500. For 2027 taxes, total 2026 income after deducting medical expenses must be $40,030 or less, the applicant must have owned and lived in the Idaho home as a primary residence before April 15, 2027, and the home must have a current homeowner's exemption. Apply every year between January 1 and April 15 with the county assessor or online.
Do disabled veterans pay property tax in Idaho?
Veterans recognized as 100% service-connected disabled, or receiving 100% VA compensation for individual unemployability, may have property taxes on their Idaho primary residence and up to one acre reduced by as much as $1,500. The rating must be in effect on January 1, the home must have a current homeowner's exemption, and there is no income limit. Apply by April 15 online or with the county assessor, with a current VA letter. Most veterans must reapply each year; those with a documented permanent and total disability renew automatically.
Is there a property tax exemption for people with disabilities in Idaho?
Homeowners who are disabled or blind may qualify for Property Tax Reduction (a $250 to $1,500 reduction on the home and up to one acre) if their total income after medical expenses is within the limit ($40,030 or less in 2026 income for 2027 taxes) and the home has a homeowner's exemption.
What property tax relief programs does Idaho offer?
Property Tax Deferral: qualifying homeowners may postpone paying taxes on their home and up to one acre; if approved, the Tax Commission pays the county directly. Apply between January 1 and September 7, 2027 for a deferral of 2027 taxes.
How do you appeal a property tax assessment in Idaho?
Appeal an assessment to the county board of equalization in writing, on a form from the county board or assessor, identifying the taxpayer, the property and the reason for the appeal. For property on the regular property roll, the appeal must be filed by the end of the county's normal business hours on the fourth Monday of June; the board may consider only timely appeals.
When are property taxes due in Idaho?
The first half of property taxes is due on or before December 20 of the year taxes are levied (the full amount may be paid then); the second half may be paid by June 20 if the first half was paid in full, after which late charges and interest apply.
Property Tax & Homestead Exemptions in other states
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