Idaho Program Overview

• The property must be the owner’s primary residence.
• No other application for homestead has been made.
• The applicant must have owned and occupied the property on January 1.
• If purchased after January 1, owner has used the home as their primary residence before April 15.

Applications received after April 15 shall have the exemption prorated on a quarterly basis.

• Depending on the county, applications must be delivered in person to the assessor’s office. Other counties may allow the applications to be filed electronically.
• Only an initial application is needed if there are no changes in ownership or residency.

• Idaho resident who owned and occupied a home.
• The value of your home doesn’t exceed a limit set by law that will be calculated in June 2026.
• The property must have a current Homeowner’s Exemption.
• 65 or older, blind, widowed, disabled, a former POW or hostage, or a motherless or fatherless child under 18 years old, as of January 1, 2026.
• Income in 2025, after deducting medical expenses, was less than $39,130.

• You must apply with your county assessor between January 1 and April 15, 2026, for a reduction to 2025 property taxes.
• If your application is approved, your benefit will appear on your December 2026 property tax bill.

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

• Income
• Payment of medical and funeral expenses
• Requirements (age over 65, blind, VA disability, etc.)
• Home ownership

If you file a tax return, provide:

• A copy of your federal income tax return
• Documents showing income not reported on your tax return, including nontaxable income
• Federal Schedule A or a completed medical expense form and proof of payment for non-reimbursed medical expenses
• Proof of payment or prepayment of funeral expenses

If you don’t file a tax return, provide:

• Social Security, Railroad Retirement, or other 1099 forms
• W-2s
• Any other documents showing taxable or nontaxable income from all sources
• A completed medical expense form and proof of payment for non-reimbursed medical expenses
• Proof of payment or prepayment of funeral expenses

• Idaho resident who owned and occupied a home as their primary residence before April 15, 2026.
• Cannot have a reverse mortgage or a home equity line of credit.
• The property must have a current Homeowner’s exemption.
• 65 or older, blind, widowed, disabled, a former POW or hostage, or a motherless or fatherless child under 18 years old, as of January 1, 2026.
• For 2026 program your 2025 income cannot be more than $61,674.
• Must maintain fire and casualty insurance, and the policy must show the Tax Commission as a loss payee.

You must apply and qualify for this program every year. You must apply between January 1 and September 8, 2026, for a deferral on your 2025 taxes.

If your application’s approved, the Idaho State Tax Commission will pay the county directly. You won’t see the deferral on your property tax bill.

• Application must be signed by both owner and spouse and these signatures must be notarized.
• A copy of the recorded deed, title or contract for purchase.
• A copy of application for property tax reduction for the current year.
• A statement of the current assessed value for the eligible portion of the property.
• A copy of the fire and casualty