Senior, Veteran and Disability Property Tax Relief in Idaho
Property tax exemptions, freezes and credits in Idaho for seniors, disabled veterans and people with disabilities.
Short answer: 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
| 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. |
More Idaho property tax & homestead exemptions
- The Homestead Exemption in Idaho
- Appealing Your Property Tax Assessment in Idaho
- All Idaho property tax & homestead exemptions rules
FAQ
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.
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.