Property tax relief is available through the Homeowner's Exemption, Property Tax Reduction program and Hardship Exemption. You must apply for a Homeowner's Exemption and/or Property Tax Reduction program through the Assessor's office before April 15th to be eligible for the benefit for that tax year. You must sign up for the Property Tax Reduction Program and/or Hardship Exemption each year. If you have any questions about these exemptions, please call the Assessor at 208-644-2740.
The Homeowner's Exemption reduces the taxable value of your primary residence by one-half the value of the dwelling, to a maximum of $50,000. You only need to apply for the Homeowner's Exemption the first year you own or occupy a home. The exemption only applies if you own and occupy the home.
Property Tax Reduction
The Property Tax Reduction program is an income-based benefit for individuals 65+, disabled or widowed at any age, blind, fatherless or motherless children under 18 years of age, former prisoner of war/hostage, veteran with a disability or a veteran receiving a VA pension for a nonservice-connected disability. Please call the Assessor at 208-644-2740 for more information on this program.
Hardship Exemptions for prior year taxes, are considered on a case-by-case basis and granted at the discretion of the County Commissioners at public hearing, based upon the financial status of the applicant and other related circumstances. The property owner can apply at any time of the year at the Commissioners' Office.
Exceptional Exemptions for current year taxes (to be billed at the end of the current calendar year), are granted on a case-by-case basis, at the end of the Board of Equalization at public hearing, based upon the financial status of the applicant and other related circumstances. Applications must be received in the Commissioner's Office no later than the 4th Monday in June.