Property Tax Reduction Program

You must apply with our office between January 1 and April 15, 2024 for a reduction to 2024 property taxes.

The Property Tax Reduction (Circuit Breaker) program reduces property taxes for qualified applicants. The amount of reduction is based on income for the previous calendar year.

The program could reduce your property taxes by $250 to $1,500 on your home and up to once acre of land.

You must apply and qualify for this program every year.

*Property Tax Reduction benefits will not reduce solid waste, irrigation, or other fees charged by government entities.

  1. Who Qualifies?
  2. Documentation of Income
  3. Income Guidelines
  4. Additional Tax Relief Options
  5. Helpful Links

2024 Deadline is April 15th

Qualifications may change on a yearly basis.

Below are the 2024 qualifications.

You might qualify for this program in 2024 if all of these apply:

● You’re an Idaho resident. 

● You own and occupy your home or mobile home, and the value doesn’t exceed a limit set by law that will be calculated in June 2024. 

● Your total 2023 income, after deducting medical expenses, was $37,000 or less.

● You’re any of the following as of January 1, 2024: 

     ƒ 65 or older 

     ƒ Former POW or hostage 

     ƒ Motherless or fatherless child under 18 

     ƒ Blind 

     ƒ Widow(er) 

     ƒ Disabled as recognized by the Social Security Administration, Railroad Retirement Board, Federal Civil Service, Veterans Affairs, or a public employment retirement system not covered by these agencies.

You can apply in our office during regular business hours or request a mailed application. 

We can be contacted at 208-788-5535.   

You must apply and qualify for this program every year. You must apply between January 1 and April 15, 2024, for a reduction to 2024 property taxes.  Property tax reductions are not renewed automatically.

If your application is approved by the State, your property tax reduction will appear on your December 2024 tax bill.

When you file your application, you must provide proof of:

  • Income
  • Medical Expenses
  • The requirement(s) you meet (age 65 or older, blind, VA disability, etc.)
  • Ownership, if the property is owned by a trust or limited liability corporation (LLC)

If you don’t have all of the required information, fill out as much of the application as you can, and file it by the deadline.

In 2024 you now have the option to file from home. File an application directly at .

The 2024 Property Tax Reduction Application must be filed in our office by 6 pm April 15th.