Property Tax Reduction

WHAT IS THE PROPERTY TAX REDUCTION PROGRAM?

The Property Tax Reduction (Circuit Breaker) program reduces property taxes* for qualified applicants.  The amount of reduction is based on income from the previous calendar year.

If you qualify, the property taxes on your home and up to one acre of land, may be reduced by as much as $1,500.

*  Property tax reduction benefits will not reduce solid waste, irrigation, or other fees charged by government entities.

WHO QUALIFIES?

You may qualify for property tax reduction in 2024 if the following are true:

1.     You are an Idaho resident. (all applicants are required to provide an ID and proof of SSN.)

        You owned and occupied your home or mobile home, that was your primary residence in Idaho, before April 15, 2024 (You may qualify if you lived in a care facility or nursing home.  Contact your county assessor for information). The value of the home does not exceed a limit set by law that will be calculated in June 2024, and

2.    Your total 2023 income, after deducting medical expenses, was $37,000 or less and

3.    Met one or more of the following status requirements as of January 1, 2024:

• Age 65 or older
• Widow(er)
• Blind
• Fatherless or motherless child under 18 years of age
• Former prisoner of war/hostage
• Veteran with a 10% or more service-connected disability or receiving a pension from Veterans Affairs (VA) for a non-service-connected disability
• Disabled as recognized by the Social Security Administration, Railroad Retirement Board, or Federal Civil Service.  If you’re not covered by the listed agencies, then disabled as recognized by a public employee retirement system.

Additional information on the property tax reduction program.

                                                            APPLY JANUARY 1 – APRIL 15, 2024

Disabled Veterans Property Tax Benefit

2024 Property Tax Reduction Application (pdf)

2024 VA 100% Service-Connected Disability PTR Application (pdf)

2024 Tax Deferral Application (pdf)