Property Tax Reduction Program

You must apply with our office between January 1 and April 15, 2021.

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.

If you qualify, the property taxes on your home and up to one acre of land may be reduced by as much as $1,320**.

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

**Reduction amount may change for 2021

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

Below are the 2020 qualifications. Qualifications may change for the year 2021.

You may qualify for property tax reduction in 2020 if you:

1.   Owned and lived in a home or mobile home in Idaho that was your primary residence before

April 15, 2020 (You may qualify if you lived in a care facility or nursing home. Contact your county assessor for information.), and

2.   Had income of $31,280 or less for 2019, and

3.   Met one or more of the following status requirements as of January 1, 2020:

  • 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 Veterans Affairs (VA) for a non-service-connected disability
  • Disabled as recognized by the Social Security Administration, Railroad Retirement Board, or Federal Civil Service. If you’re not covered by the listed agencies, then disabled as recognized by a public employee retirement system.