2280 American Legion Blvd

Mountain Home, ID 83647

Property Tax Reduction Program

What Is the Property Tax Reduction Program?

The Property Tax Reduction (PTR) Program, commonly known as the Circuit Breaker, helps reduce property taxes for qualifying Idaho homeowners. The amount of the reduction is based on total household income from the previous calendar year.

If you qualify, property taxes on your primary residence and up to one acre of land may be reduced by up to $1,500.

Please note: Property Tax Reduction benefits do not apply to solid waste fees, irrigation assessments, or other non-property-tax charges, as outlined in Idaho Code § 63-701.

When to Apply

  • You must apply every year. The Property Tax Reduction is not automatically renewed, unlike the Homeowner’s Exemption.

  • Applications are accepted January 1 through April 15.

  • It is recommended that you wait until you have received all income documents before applying.

  • Even if you file an income tax extension, the PTR application must still be submitted by April 15.

  • If you are missing some income information, bring what you have to begin the application process.

Note: The application deadline may change slightly from year to year depending on the day of the week April 15 falls on.

Who Qualifies?

You may qualify for the Property Tax Reduction if you meet all of the following requirements:

  • You owned and lived in a home or manufactured home in Idaho as your primary residence before April 15 of the year you are applying.

    • (You may still qualify if you lived in a care facility or nursing home. Please contact your county assessor for details.)

  • Your total household income was $37,000 or less for 2024.

  • As of January 1, 2024, you met one or more of the following conditions:

    • Age 65 or older

    • Widow or widower

    • Blind

    • Fatherless or motherless child under age 18

    • Former prisoner of war or hostage

    • Veteran with a 10% or greater service-connected disability, or receiving a VA pension for a non-service-connected disability

    • Disabled, as recognized by:

      • Social Security Administration

      • Railroad Retirement Board

      • Federal Civil Service

      • A public employee retirement system (if not covered by the agencies listed above)

[Click HERE for additional information on the Property Tax Reduction (Circuit Breaker) Program]