Qualify & Apply

What Is the Homeowner’s Exemption

The Homeowners Exemption is an exemption provided by Idaho State law that saves the property owner money on their property taxes. This happens because the exemption deducts 1/2 of the assessed value of the buildings and up to a one-acre home site up to a maximum of $100,000 for 2017, for taxation purposes. See Idaho Codes 63-602G and 63-701.

Who Qualifies

A property owner who occupies the home as their primary residence and is an Idaho resident qualifies for this exemption.

How You Qualify

A valid Idaho drivers 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
If the property is in a trust, bring the entire trust with you for us to review and determine eligibility

When to File

On new homes, owner must apply within 30 days of occupying the home
On existing homes the deadline for applying is April 15th of the year that you occupied the home
We suggest that the property owner file as soon as home is owned and occupied

Where to File

The Homeowners Exemption Applications are available and must be filed in the Assessor’s Office. The Assessor’s Office is located at 451 Government Way on the main floor of the Administration building, next to the information desk. We cannot fax the homeowner’s applications.

Home Owners Exemption

As a result of the Idaho Housing Price Index factor the exemption maximum increased for several years following the legislative change in 2006. A subsequent legislative effective in 2017 set the exemption maximum at $100,000. The information below illustrates the change by year for the maximum exemption amount.