For inquiries please call 208-267-3301

Please send email inquiries regarding the Property Tax Reduction Program (circuit breaker) to Cheryl at: cnavarro@boundarycountyid.org

PROPERTY TAX REDUCTION PROGRAM

You may qualify for a property tax reduction if you meet the following requirements:

Qualify for and have a Homeowners Exemption - (You may qualify if you live in a care facility or nursing home and do not rent out your home)

Your total household income for the prior year is at or below the state's set amount after deductions (Call to learn set amount as this changes every year).

And you are in one or more of the following categories as of January 1st:

Age 65 or older.

Widow(er) of any age

Blind

Fatherless or motherless child under 18 years of age

Former prisoner/hostage of war

Veteran with at least 10% service connected disability, or receiving VA pension for a nonservice-connected disability.

Disabled as recognized by the Social Security Administration, Railroad Retirement Board, Public Employee Retirement system or Federal Civil Service. You may still qualify if your disability application is being processed or appealed.

INCOME GUIDELINES

When completing the application, it is required to report all household income received in the prior year by yourself and your spouse (even if you are legally separated).

Types of income that must be included:

Wages

Interest (including taxable and nontaxable)

Dividends

Capital gains

Business, farm and rental net income

Social security/SSI (Supplemental Security Income)

Railroad Retirement

Unemployment/workers compensation

Pensions, IRA's and annuities (except qualified rollovers)

Military retirement benefits

VA pensions and compensation (excluding VA Pension received for 40% and higher service connected disability, proof of rating)

Department of Health and Welfare payments (including Aid for Dependent

Children and housing assistance)

Child support/alimony

Strike benefits

"Loss of earnings" insurance payments

Disability income from any source

Gambling winnings

Types of expenditures that may be deducted your income:

*Charitable Donations are NOT deductible for this program

Medical/dental and related expenses not reimbursed by Medicare or other insurance (including vision, dental, prescriptions drugs, and mileage for trips relating to your health care)

Medical insurance premiums (home & auto insurance are NOT deductible for this program)

Payment or prepayment of funeral expenses for you and your spouse only

Business and farm losses (you must submit a copy of the appropriate federal schedule)

Early withdrawal penalties

Alimony paid

DOCUMENTATION

First time applicants need to present the following documentation at the time of application.

Social Security/Railroad Retirement 1099 forms or
Valid Idaho driver's license, Idaho identification card, Social Security Card, or Birth Certificate

If disabled, provide certification of disability from Social Security or other agency (or show proof that your claim is being processed or appealed); If VA disabled provide certification from VA annually.

If blind, provide certification from your doctor.

All applicants that file an income tax return need to provide the following:

Federal income tax return

Documents showing income not reported on your income tax return

Proof of deductions:

Provide a copy of Federal Schedule A, if you itemized your deductions. If you did not file a Schedule A, please provide the following:

Completed Medical Expense form and

Proof of payment of non-reimbursed medical expenses

Proof of all other deductions you are claiming
All applicants that don't file an income tax return need to provide the following:

Social Security/Railroad Retirement and all other 1099 forms you received
W-2's

Any other documents showing income not already reported

A completed medical expense statement and proof of payment of non-reimbursed medical expenses. Statements from your medical providers with totals are preferred. (documentation must show amount actually paid not just amount billed)

Proof of all other deductions you are claiming.

Summary

The property tax reduction can be applied for only between January 1st and April 15th. To continue receiving this benefit, you must apply and qualify each year. It is not renewed automatically.

First time applicants are required to show proof of status, and U.S. residency when filing. All applicants are required to provide proof of income and deductions. If you are missing some of this information, we will complete as much of the form as possible and have you sign it by the April 15th deadline. Extensions can not be filed on this program even if an extension is filed on your income taxes.

Once the application is accepted and approved at the county level, it is sent to the state for final approval. Questions regarding the status of an application at that point should to be directed to the State Tax Commission. If the application is approved by the state, a reduction will appear on the property tax notice sent the following December. No other notification is given unless the state has questions or needs more documentation.

For inquiries please call 208-267-3301

For email inquiries, you can use: cnavarro@boundarycountyid.org