ID · Flat dollar exemption
Idaho homestead exemption
Yes.
- Main exemption
- $125,000 off market valueMarket value of the home and up to one acre of land
- Filing deadline
- Not in our data
- Own and live there by
- Not in our data
- Renewal
- Renews automatically
- Where to file
- County assessor's office
Yes. Idaho's homeowner's exemption takes 50% of the value of your home and up to one acre of land off its taxable value, up to a maximum of $125,000. Apply once with your county assessor; it lasts until ownership changes or the home stops being your primary residence. Income-qualified seniors and others can also get $250 to $1,500 off through the Property Tax Reduction program.
Last verified · Sources
How much the Idaho exemption is worth
The exemption is 50% of the home's value or $125,000, whichever is less.
$125,000 off market value · applies to market value of the home and up to one acre of land · source
Who qualifies
- You own the home (including a manufactured home) and occupy it as your primary residence
- Covers the home and up to one acre of land
- You may claim it on only one homestead and in only one county
Deadline and renewal
Apply with your county assessor's office, which sets the deadline. Owners away on active military service must reapply every year by the county's deadline.
Once approved, the exemption lasts until the home's ownership changes or you no longer use it as your primary residence.
Extra breaks for seniors, veterans and disabled owners
| Who | Program | Amount | Details |
|---|---|---|---|
| Seniors | Property Tax Reduction (circuit breaker) | $1,500 off the tax bill | Owners who are 65+, blind, widowed, disabled, a former POW or hostage, or a fatherless or motherless child under 18 can get $250 to $1,500 off if 2026 income after medical expenses was $40,030 or less. Apply every year January 1 to April 15, 2027. Source |
| Veterans | 100% service-connected disabled veteran benefit | $1,500 off the tax bill | Veterans rated 100% service-connected disabled (or paid at 100% for unemployability) can get up to $1,500 off, with no income limit. Apply January 1 to April 15; it renews automatically if the disability is permanent and total. Source |
| Surviving spouses | Surviving spouse of a disabled veteran | Not in our data | Once granted to a qualifying veteran, a surviving spouse can keep using the benefit. It does not transfer to a new property after the veteran's death. Source |
| Other | Property Tax Deferral | Not in our data | Owners with 2026 income of $63,400 or less can defer property taxes; the state pays the county. Apply every year January 1 to September 7, 2027. Source |
Law: Idaho Code §63-602G
Idaho county guides
Local offices, online filing links and local amounts for 1 county, largest first.
Frequently asked questions
Do I have to reapply every year?
Not for the homeowner's exemption; it lasts until ownership changes or you move out. The Property Tax Reduction program must be applied for every year.
How much does the exemption save on a typical home?
It removes half of the home and lot value from taxation, up to $125,000. In the Tax Commission's example, a $175,000 house on a $125,000 lot has $125,000 exempt.
When is the Property Tax Reduction deadline?
Apply between January 1 and April 15 for that year's taxes; approved benefits show on the December tax bill.
Sources
- Homeowner's Exemption · Idaho State Tax Commission
- Property Tax Reduction · Idaho State Tax Commission
- Property Tax Benefit for Disabled Veterans · Idaho State Tax Commission
- Property Tax Deferral · Idaho State Tax Commission
- Idaho Code §63-602G · Idaho Legislature
Last verified
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