Exemptions & Tax Reductions
WHAT: This is an exemption provided by Idaho state law to help the property owner pay less on property taxes. The exemption deducts one-half of the assessed value of the home and garage up to a maximum of $125,000 (for 2022), for taxation purposes. (See Idaho Code 63-602G.) The amount of value eligible for the Homeowner’s Exemption can change each year as it is based on the House Price Index.
HOW: Applications for this exemption are available at the assessor’s office.
How do you qualify?
- A valid Idaho driver’s license (if you drive)
- Vehicle is licensed in Idaho (if you own a vehicle)
- Registered Idaho voter (if you vote)
- If you file income tax, at the appropriate time the property owner would file a full year Idaho resident income tax return
- You reside in Idaho for a majority of the year
WHEN: To avoid missing deadlines, the assessor’s office suggests that the property owner file as soon as the home is purchased and occupied.
WHERE: Homeowner’s Exemption applications must be returned to the assessor’s office in the Adams County Courthouse at 201 Industrial Avenue in Council or mailed to the assessor at PO Box 46, Council, ID 83612.
Property Tax Reduction
(Formerly known as the 'Circuit Breaker Program')
WHAT: This program reduces property taxes for qualified applicants based on income for the previous calendar year. It is managed by the State Tax Commission. For homeowners who qualify, the property taxes on the home may be reduced by as much as $1,320.
WHO: You may qualify if you meet these requirements:
1. You owned and lived in a home or mobile home in Idaho that was your primary residence before April 15. (You may qualify if you lived in a care facility or nursing home. Contact the assessor for information.)
2. Your income for the previous year was $28,000 or less, minus allowable expenses.
3. You were in one or more of the following categories as of January 1, current year:
- Age 65 or older
- Widow or widower
- Fatherless or motherless child under 18 years of age
- Former prisoner of war/hostage
- Veteran with a ten percent or more service-connected disability or receiving a VA pension for a non-service-connected disability Disabled (as recognized by the Social Security Administration, Railroad Retirement Board or Federal Civil Service)
WHEN: You must apply for the property tax deduction in the current year between January 1 and April 15.
HOW: Contact the assessor’s office for application materials. If you need help, the assessor’s staff can assist you.
You will be required to show proof of your eligibility, income, and medical expenses when you file the application. (If you file federal income tax, bring a copy of your form.) You will also be required to provide documentation to establish your filing status.
If you have questions regarding income guidelines (e.g., what to include as income and what expenses you may deduct), or for other information regarding the Circuit Breaker program, contact the assessor’s office (208) 253-4271 or call the Idaho State Tax Commission (208) 334-7736, (208) 334-7854, toll-free from Idaho, Oregon, Utah and Washington 1-800-972-7660, or TTD 1-800-377-3529.
If your application is approved, your property tax reduction will appear on the tax notice sent to you in November.
Please Note: You must apply and qualify each year to receive this benefit. Property tax reductions are not renewed automatically.