Exemptions and Personal Property

There are a number of programs available to help provide some property tax relief to qualified applicants. Here is a list with brief descriptions or links to more information for these programs:

HOMEOWNER / HOMESTEAD EXEMPTION
*Homestead Exemption Application (Printable pdf)
*Homestead Exemption Application (Fillable Word document)
A value reduction can change from year to year. It is available to owners of homes in which they reside and is their primary residence. A single application remains in effect as long as you own and reside in that home. There is no longer a deadline for application, but please file before the 4th Monday of June to be eligible for any additional tax credits and to prevent revenue loss to taxing districts.

AGRICULTURE
Agricultural Exemption Page

TIMBER
Timber Exemption Page

PERSONAL PROPERTY
Personal Property Page

PROPERTY TAX REDUCTION (See Circuit Breaker)
Circuit Breaker Exemption Page

VETERAN'S PROPERTY TAX BENEFIT
Between January 2nd and April 15th, disabled Veterans having a rating of 100% service-connected disability, may apply for a property tax benefit. Veterans who qualify, the property taxes on your primary home and up to one acre would be reduced. Income is not a factor for qualification. The Veteran must provide a VA letter EACH year, stating the 100% rating and must have this determination prior to January 1st. You may contact the Veteran’s Administration (VA), at 1-800-827-1000, each year to acquire a current letter.
For more information and to apply online, see *GoToTap

PROPERTY TAX DEFERRAL
Property owners currently receiving the Homeowner Exemption and otherwise qualifying for the Circuit Breaker, but with a higher income cap, may apply for Property Tax Deferral. Under this program, the Idaho State Tax Commission will essentially pay your tax liability for you, as a loan, and collect reimbursement plus interest upon your death and/or the sale of your property. They will place a lien on the property and there are special conditions involved.
For more information and to apply online, see *GoToTap

CASUALTY LOSS
Casualty Loss Application
When landowners suffer a complete loss of a structure from forces outside of their control, such as fire, they may be eligible for a pro-rated value reduction on the current year assessment. Applications can only be accepted for property damaged or destroyed after January 1, and before the fourth Monday in June, of the current tax year.


Applications for the above programs are available in the Assessor's Office, located at 6447 Railroad St, Suite A. The office is open from 9 a.m. to 5 p.m. Monday through Friday, excluding holidays.
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