Idaho Property Tax

Idaho has a homeowner’s exemption for owner-occupied and manufactured homes, which are primary dwellings, that includes the value of your home and up to one acre of land.

You may qualify for property tax reduction if you:

1. Owned and lived in a home or mobile home in Idaho that was your primary residence before April 15 of the current tax year (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, and

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

• 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