Qualify & Apply

What Is the Property Tax Reduction Program

The Property Tax Reduction (Circuit Breaker) program reduces property taxes for qualified applicants based on total household income minus total qualifying medical expenses for the previous calendar year. This program is managed by the State Tax Commission in Boise. If you qualify, the property taxes on your home may be reduced by as much as $1,320. The benefits will reduce by half the solid waste fees (listed under Special Assessments on your Tax Bill).

Who Qualifies

You may qualify if you meet the following requirements:

  • You owned and lived in a home or mobile home in Idaho (or possibly a care facility or nursing home) that was your primary residence before April 15.
  • Your income for the previous year was at or less than an amount specified for a particular year (for 2019, your 2018 income must be $30,450 or less after deductions).
  • And you were in one or more of the following categories as of January 1:
    • Age 65 or older
    • Widow (widower)
    • Blind
    • Fatherless or motherless child under 18 years of age
    • Former prisoner of war/hostage
    • Veteran with a 10% 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

How to Apply

  • You must apply for the property tax reduction in the current year between January 1 and April 15
  • Applications are completed at the Assessor's Office
  • You will be required to show proof of your eligibility, income, and medical expenses when you file your application (if you file federal income tax, bring a copy of the form)
  • You must apply and qualify each year to receive this benefit. Property tax reductions are not renewed automatically
  • If your application is approved, your property tax reduction will appear on the tax notice sent to you in November

Deductions for You & Your Spouse Paid the Previous Year

  • Alimony paid
  • Early withdrawal penalties
  • Farm, rental and/or business losses (provide copy of the appropriate federal schedule)
  • Medical insurance premiums
  • Medical/dental expenses paid out of pocket, including for prescriptions, glasses, hearing aids, other medical aids
  • Mileage for round trips to doctors' offices or medical facilities for care
  • Payment or prepayment of funeral expenses

More Information

See Idaho Code 60-202, or contact:

  • Call the Kootenai County Assessor at 208-446-1500.
  • Call the Idaho State Tax Commission at 208-334-7736, 208-334-7854, or 800-972-7660 toll free from Idaho, Oregon, Utah, and Washington.
  • Hearing impaired - TDD Phone: 800-377-3529