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Taxes
Property tax relief for seniors in Idaho
Idaho has 3 programs that can lower property taxes for older adults: Property Tax Reduction program, Homeowner's Exemption and Property Tax Deferral program. Each one has its own rules and deadline.
Property Tax Reduction program
If you are 65 or older (or widowed, blind or disabled) and own the Idaho home you live in, this program may cut your property tax by $250 to $1,500 a year. For the 2027 program, your 2026 income after medical expenses must be $40,030 or less. You apply every year with your county assessor between January 1 and April 15.
How to apply
- Online
- idahotap.gentax.com
- By phone
- 208-334-7736
- In person
- Your county assessor's office, which will help you fill out the application
Applying is free. Nobody should charge you to apply.
Apply on the official siteWho may qualify
| Age | 65 or older as of January 1, 2027 (or widowed, blind, disabled, a former POW or hostage, or a motherless or fatherless child under 18) |
|---|---|
| Income limit, 2027 program | Total 2026 income, after medical expenses, of $40,030 or less; Social Security counts as income |
| Home | You own and live in the Idaho home (or mobile home) as your primary residence before April 15, 2027, it has the homeowner's exemption, and its value is under a limit set in June 2027 |
| Care facility | You may still qualify if you lived in a care facility or nursing home in 2026 or live in one in 2027; ask your county assessor |
What you may get
| Reduction, 2027 program | $250 to $1,500 off the property tax on your home and up to one acre, depending on income |
|---|
Dates, renewals and waiting lists
| Application window, 2027 program | January 1 through April 15, 2027; the reduction shows on your December 2027 tax bill |
|---|---|
| Reapply each year? | Yes, you must apply and qualify every year |
How Idaho is different
Where Idaho's rules differ from the federal rules for Property tax relief for seniors.
- Medical expenses and funeral prepayments are subtracted from income before the limit is applied
- Widows and widowers may qualify at any age
Good to know
- It doesn't reduce solid waste, irrigation or other fees on your bill.
- If you don't have all your income papers yet, file what you can by the deadline.
- Renters: the program requires that you own the home.
Homeowner's Exemption
Any Idaho homeowner, at any age, may have half the value of the home they live in, up to $125,000, left off the property tax. You apply once with your county assessor. You need it to get the Property Tax Reduction program.
How to apply
- In person
- Your county assessor's office
Who may qualify
| Age | Any age |
|---|---|
| Income limit | No income limit |
| Home | You own the home (including a manufactured home) and live in it as your primary residence |
What you may get
| Exemption (maximum listed for 2021-2025) | 50% of the value of your home and up to one acre, up to $125,000 |
|---|
Dates, renewals and waiting lists
| Reapply each year? | No. It lasts until the home changes hands or is no longer your primary residence. |
|---|
How Idaho is different
Where Idaho's rules differ from the federal rules for Property tax relief for seniors.
- Not limited to older people; every owner-occupant may get it
Good to know
- You need this exemption on your home to get the Property Tax Reduction program.
Property Tax Deferral program
If you are 65 or older (or widowed, blind or disabled) and own your Idaho home, you may put off paying the property tax on it until the home is sold or no longer qualifies. For 2027, your 2026 income must be $63,400 or less. You apply every year with your county assessor between January 1 and September 7.
How to apply
- By phone
- 208-334-7736
- In person
- Your county assessor's office, which will help you fill out the application; you can also apply online through the Tax Commission's Taxpayer Access Point
Who may qualify
| Age | 65 or older as of January 1, 2027 (or widowed, blind, disabled, a former POW or hostage, or a motherless or fatherless child under 18) |
|---|---|
| Income limit, 2027 program | Total 2026 income of $63,400 or less, after allowed deductions such as medical expenses |
| Home | You own and live in the Idaho home (or mobile home) as your primary residence before April 15, 2027, with no reverse mortgage or home equity line of credit |
| Insurance | Your fire and casualty policy must list the Tax Commission as a loss payee |
What you may get
| What it does | Puts off current and past-due property taxes on your home and up to one acre; deferred taxes and interest become a lien on the home |
|---|
Dates, renewals and waiting lists
| Application window, 2027 program | January 1 through September 7, 2027 |
|---|---|
| Reapply each year? | Yes; renewal isn't automatic |
How Idaho is different
Where Idaho's rules differ from the federal rules for Property tax relief for seniors.
- Can be used together with the Property Tax Reduction program
- Higher income limit than the Property Tax Reduction program
Good to know
- You must repay the deferred tax and interest when the home is sold or transferred, when the last qualified owner dies, or when the home no longer has the homeowner's exemption.
- It doesn't defer solid waste, irrigation or other fees.
Free help
Free help with this in Idaho
Idaho Commission on Aging
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in Idaho
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- Idaho State Tax Commission, Property Tax Reduction (official government site). Checked Oct 28, 2026.
- Idaho State Tax Commission, Property Tax Reduction Program 2027 (Pub. 135) (official government site). Checked Oct 28, 2026.
- Idaho State Tax Commission, Homeowner's Exemption (official government site). Checked Oct 28, 2026.
- Idaho State Tax Commission, Property Tax Deferral (official government site). Checked Oct 28, 2026.
- Idaho State Tax Commission, Property Tax Deferral Program 2027 (Pub. 67) (official government site). Checked Oct 28, 2026.
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