Circuit Breaker Exemption
Idaho Property Tax Reduction Program
Apply Between January 1 and April 15 For The Current Tax Year (This is not intended to provide comprehensive explanations of Idaho tax laws or rules. Specific questions should be addressed to the county assessor. Income and other requirements may change from year-to-year).
The Property Tax Reduction Program program reduces property taxes for qualified applicants. The amount of reduction is based on total household income for the previous calendar year. If you qualify, the property taxes on your home and up to one acre of land may be reduced. Sold waste, irrigation or other fees charged in some counties cannot be reduced by Property Tax Reduction benefits.
You may qualify for property tax reduction if you meet certain requirements. You must have owned and lived in a house or manufactured home in Idaho that was your primary residence. (You may qualify if you lived in a care facility or nursing home. Contact the county assessor for information.)
You must meet certain income requirements after deducting:
- Medical expenses not reimbursed by Medicare or other insurance
- Business or farm losses
- Capital gains
You must be eligible in one or more categories, including:
- Age 65 or older
- Widow(er) of any age
- Fatherless or motherless child, under 18 years of age
- Former prisoner of war/hostage
- Veteran with at least 10% service-connected disability, or receiving VA pension for a non-service-connected disability
- Disabled as recognized by the Social Security Administration, Railroad Retirement Board or Federal Civil Service.
Contact your county assessor. The Fremont County Assessor's Office is located in the basement of the County Courthouse in St. Anthony. An elevator is available from the west entrance.
Complete an online application at https://idahotap.gentax.com/tap/_/. If you need help, the assessor's staff will assist you.
You can apply for property tax reduction between January 1 and April 15 of the current tax year. To receive this benefit, you must apply and qualify each year. It is not renewed automatically.
You will be required to show proof of your income, medical expenses and any disability when you file your application.
If you are missing some of this information, complete as much of the form as possible, sign and return it to the assessor's office by the April 15 deadline. Attach a note of explanation if you have estimated any part of your income. You will be allowed a reasonable amount of time to complete the form after the filing deadline.
If your application is approved, your property tax reduction will appear on the tax notice sent in November.
All recipients of the property tax reduction benefit automatically receive the Homeowner's Exemption, which reduces the taxable value of a home (excluding land) by 50% or $50,000, whichever is less.
You must provide the assessor's office with documents to show your income and expenses. (Bring original documents or copies if you apply in person; send copies if you mail your application).
When you complete your application, you must report all household income received by:
- Yourself and your spouse
- Children or parents who live at home
- Other household members
For more information, contact:
- Local County Assessor
- Idaho State Tax Commission phone: 208-334-7736 or toll-free from Idaho, Oregon, Utah, and Washington, phone: 800-972-7660.
- Hearing Impaired Phone: TDD 800-377-3529
- Downloadable Brochure Explaining the Property Tax Reduction Program