Exemptions & Property Tax Relief
In addition to assessing value to property, the Assessor also manages valuation exemption programs together with receiving applications for the State of Idaho’s property tax reduction and veterans tax reduction programs. Here you will find more information on the various exemptions.
Each type of exemption has it’s own unique application process - none are automatic. If after reading this information, you have more questions or would like to request an application, feel free to contact us.
Developers Infrastructure Exemption
Download the Developers Infrastructure Exemption (PDF).
Land “actively devoted” to agriculture may qualify for the Agricultural Exemption, which aims to assess agricultural land at a value commensurate with what it will produce, rather than the price it will sell for.
A homeowners exemption is a program that reduces property taxes for individuals who own and occupy their home as their primary residence. This is done by reducing the net taxable value of the home and up to one acre of land by half (up to a certain maximum).
The Property Tax Reduction program (formally known as the Circuit Breaker) reduces property taxes for qualified applicants. The amount of reduction is based on the total household income for the previous calendar year minus qualifying medical expenses. If you qualify, the property taxes on your primary home and up to one acre of land may be reduced by as much as $1,500.00.
Land whose primary purpose is continuously growing and harvesting trees of a marketable species may qualify for our Timber Property Tax Exemption, which aims to assess forestland at a value commensurate with its capacity to produce timber, rather than the price the land will sell for. The intent is for landowners to be able to use this savings on actively managing their timber for harvest.
Between January 2nd and April 15th, disabled Veterans having a rating of 100% service-connected disability, may apply for a $1,500 property tax benefit. Veterans who qualify, the property taxes on your primary home and up to one acre would be reduced by $1,500.00.