Property Tax Experts
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For taxpayers who may be experiencing difficulty in paying their property taxes,
there may be help.  Most cities in the United States have Property Tax Poverty
Exemption Policy and Guidelines. You may be eligible to waive your annual property
tax for one year read more
Idaho has a homeowner’s exemption for owner-occupied homes and
manufactured homes, which are primary dwellings, that includes the value
of your home and up to one acre of land.

For the 2007 property taxes, due and (at least half) payable no later than
December 20, 2007 and June 20, 2008 (second half), this law exempts
50% of the value up to a maximum of $89,325 for the home and up to one
acre of land.

For the 2008 property taxes, due and payable no later than December
20, 2008 and June 20, 2009, the percentage reduction is unchanged
(50%), but the exemption can reduce taxable value up to a maximum of
$100,938 for the home and up to one acre of land.
Who Qualifies?

You may qualify for property tax reduction in 2008 if you:

1. Owned and lived in a home or mobile home in Idaho that was your primary
residence before April 15, 2008 (You may qualify if you lived in a care facility or nursing
home. Contact your county assessor for information.), and

2. Had income of $28,000 or less for 2007, and

3. Met one or more of the following status requirements as of January 1, 2008: • Age
65 or older• Widow(er) • 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 pension from Veteran’s Affairs (VA) for a nonservice-connected
disability• Disabled as recognized by the Social Security Administration, Railroad
Retirement Board, or Federal Civil Service


The valuation for a taxing district is the sum of all individually assessed property within
its boundaries. Even though Idaho Code states that property is to be appraised at
100% of market value many of the properties are less than full market value because
of  certain allowable exemptions such as the homeowners or hardship exemptions.  
There are three tax rolls that comprise the total assessed valuation as used to
compute the yearly tax levy.  The Regular Roll is the major roll produced by the County
assessor’s office.  This contains all county property assessed by the assessor as of
January 1st.   Along with this roll is an estimated Sub Roll that is a total assessed
valuation estimated by the county assessor for any property not in existence on
January 1st but which becomes taxable property sometime later during that calendar
year. The third tax roll comes from the State Tax Commission.  For state-wide
uniformity purposes,  the State Tax Commission assesses all state public utilities and
those values are given to the counties by September 1st on the State Utility Rolls.  The
regular and estimated sub rolls are available in July of each year.  As previously
mentioned the state utility roll is not available until early September

Idaho Property Tax Home Page
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