Homeowner’s Exemption
The Homeowner’s Exemption helps reduce property taxes for individuals who own and occupy their home as their primary residence.
The program reduces the net taxable value of the home and up to one acre of land by half, or up to $125,000, whichever is less.
Beginning in 2021, the maximum exemption was set at $125,000 and will remain at this level unless changed by the legislature.
Once approved, homeowners do not need to reapply unless they move or ownership of the property changes.
Homeowner’s Exemption Eligibility and Application
To qualify for the Homeowner’s Exemption, applicants must own, occupy, and use the home as their primary residence (Idaho Code § 63-602G).
Applications can be filed anytime after you purchase and move into the home.
Applications are not available online or through title companies. To apply, please visit the Assessor’s Office at the Courthouse, where staff can assist you with the process.
The exemption also applies to newly constructed or newly occupied residential structures, including new manufactured homes, provided the owner applies and meets the eligibility requirements within 30 days of notification of appraisal by the Assessor (Idaho Code § 63-317).
Homeowner’s Exemption Approval
Once your application is approved, the Homeowner’s Exemption remains in effect permanently as long as you continue to own and occupy the property. If the property is sold, the new owner must submit a new application to the Assessor’s Office.
Homeowners will not receive a separate approval notice. To confirm that your exemption has been applied, please review your annual property assessment notice. If you believe there is an error with your exemption, contact the Assessor’s Office at 208-587-2126 Ext. 507.
Homeowner’s Exemption for Active Military Service
Property owners who are absent due to active military service may retain the Homeowner’s Exemption while leasing their residence, in accordance with Idaho Code § 63-602G(7).
The active-duty service member must submit and sign a new application each year to maintain the exemption.
The exemption will end upon separation from active duty or retirement.
Homeowner’s Exemption Application Deadline
Starting with the 2021 tax year, the previous April 15th deadline was removed.
To qualify for the current year, homeowners must submit their application by 5:00 PM on December 31.
Homeowner’s Exemption for Newly Constructed Homes
If your home is newly constructed and has never been occupied, you must apply for the Homeowner’s Exemption within 30 days of receiving notification from the Assessor that your home has been appraised.
Applications submitted after the 30-day period will be considered for the following tax year.
Homeowner’s Exemption for Property in a Trust or LLC
If you transfer your home into a Trust or LLC, you may need to reapply for the Homeowner’s Exemption.
The Assessor’s Office must have documentation showing who controls the Trust or LLC, in accordance with Idaho Code § 63-703(4).
The easiest way to provide this information is to bring your Trust or LLC documents to the Assessor’s Office.
Staff will only copy the pages required to comply with Idaho law.
Apply Early for the Homeowner’s Exemption
Many homeowners wait until the last minute to apply for the Homeowner’s Exemption, and some may miss out because they misunderstand the eligibility rules or deadlines.
To avoid delays or potential issues, we recommend applying as soon as possible after purchasing or moving into your home. Early application helps ensure your exemption is processed smoothly and on time.