JDAl-IO State Tax Commission

Publication 650
07-26-2018

100 SERVICE-CONNECTED DISABLED VETERANS PROPERTY TAX BENEFIT

The Veterans Property Tax Reduction benefit reduces
property taxes for qualified 100 service-connected
disabled veterans.
If you qualify, the property taxes on your home and
up to one acre ofland may be reduced by as much as
$1,320. The program doesn't have an income limit.
Once granted, a surviving spouse can use this benefit,
but it isn't transferrable to a new property after the
death of the qualifying veteran.
Note: The benefits won't reduce solid waste, irrigation,
or other fees charged by government entities.
Who qualifies
You may qualify for Veterans Property Tax Reduction
in 2019 if you:
• Were recognized as 100 service-connected
disabled by the U.S. Department of Veterans
Affairs as ofJanuary 1, 2019 and
• Owned and lived in a home in Idaho that was your
primary residence before April 15, 2019.
 The property must have a current
homeowner's exemption.
 The home can be a mobile home.
Note: You could qualify if you lived in a care facility or
nursing home. Contact your county assessor's office
for information.
How to apply
1. Contact your county assessor for an application.
Look under County Offices in the telephone
directory.
2. Get a current letter from the U'S, Department of
Veterans Affairs confirming your 100 service-
connected disability rating as of January 1, 2019.

3. Complete the application. The assessor's office
will help you. You must file the application with
your assessor's office between January 1 and April
15,2019.
Note:
• This benefit isn't automatically renewed. You must
apply and qualify each year.
• If approved, your benefit will appear on your
December 2019 property tax bill.
More tax relief options
You may also qualify and apply for the following
tax relief programs in addition to or instead of the
Veterans Property Tax Reduction benefit:
• Property Tax Reduction - This program reduces
the amount of taxes qualified individuals pay on
their home and up to one acre of land. Benefits
range from $150 to $1,320. There's an income
limit for this program.
• Property Tax Deferral - This program defers the
taxes on the home and up to one acre ofland for
qualified individuals. The deferred taxes become
a lien on the property and have to be repaid to
the state of Idaho. There's an income limit for this
program.
Contact your county assessor for more program
information and an application.
For more information, see our website, tax.idaho.gov. or
contact:
Your local county assessor
Idaho State Tax Commission:
(208) 334-7736 in the Boise area or toll-free at
(800) 334-7756, ext. 2
Hearing impaired: TOO (800) 377-3529

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not
apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical
inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.