The Homestead Exemption in Idaho
Who qualifies for the Idaho homestead property tax exemption, how much it saves, and how and when to apply.
Short answer: 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
| 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/ |
More Idaho property tax & homestead exemptions
- Senior, Veteran and Disability Property Tax Relief in Idaho
- Appealing Your Property Tax Assessment in Idaho
- All Idaho property tax & homestead exemptions rules
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).
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.