Property Tax Reduction Program
You must apply with our office between January 1 and April 18.
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 $1,500.
*Property Tax Reduction benefits will not reduce solid waste, irrigation, or other fees charged by government entities.
- Who Qualifies?
- Documentation of Income
- Income Guidelines
- Additional Tax Relief Options
- Helpful Links
2023 Deadline is April 18th
Qualifications may change on a yearly basis.
Below are the 2023 qualifications.
You may qualify for property tax reduction in 2023 if you:
● You’re an Idaho resident.
● You own and occupy your home or mobile home, and the value doesn’t exceed a limit set by law that will be calculated in June 2023.
● Your total 2022 income, after deducting medical expenses, was $33,870 or less.
● You’re any of the following as of January 1, 2023:
65 or older
Former POW or hostage
Motherless or fatherless child under 18
Disabled as recognized by the Social Security Administration, Railroad Retirement Board, Federal Civil Service, Veterans Affairs, or a public employment retirement system not covered by these agencies
Provide the following documents to our office to show your 2022 income and expenses.
If You File a Tax Return:
- 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:
- Social Security/Railroad Retirement or other 1099 forms
- Any other documents showing taxable or nontaxable income from all sources
- A completed medical expense form and proof of payment for non-reimbursed medical
- Proof of payment or prepayment of funeral expenses
Attach copies of the applicable documents to your application.
When you complete your application, you must include income reported to you and your spouse in 2022:
You must include:
- Interest & Dividends
- Capital Gains
- Business, Farm, and Rental Net Income
- Social Security and Supplemental Security Income
- Railroad Retirement
- Unemployment/Works Comp
- Pensions, Annuities, and IRAs*
- Military Retirement Benefits
- Department of Health and Welfare payments (including Aid for Dependent Children and housing assistance)
- Child Support and Alimony
- "Loss of Earnings" Compensation
- Disability Income from all Sources**
- Gambling Winnings
*Excluding the return of principal paid by the recipient of an annuity and excluding rollovers as provided in section 402 and 403 of the Internal Revenue Code.
** Excluding compensation received from the VA by a veteran who has a 40-100% service-connected disability, dependency and indemnity compensation, or death benefits paid by Veterans Affairs arising from a service-connected death or disability.
When you complete your application, you may deduct the following expenses you and/or your spouse paid in 2020:
- Medical/dental and related expenses not reimbursed by insurance or other reimbursement*
- Medical insurance premiums*
- Payment or prepayment of funeral expenses
- Farm, rental and/or business losses (You must submit a copy of the appropriate federal schedule.)
- Early withdrawal penalties
- Alimony paid
*Qualified medical expenses are defined in section 213(d) of the Internal Revenue Code.
The Property Tax Deferral Program offers certain qualified individuals a way to defer property taxes on their home and up to one acre of land. A qualified applicant may qualify separately for this program or use this program along with the Property Tax Reduction Program to receive additional property tax assistance. Deferred taxes and interest must be repaid to the state of Idaho when ownership of the property changes or the property no longer qualifies for the Homeowner’s Exemption. Contact your county assessor for additional program information and application materials.
This publication does not provide full explanation of Idaho tax laws or rules. For more information, contact:
- Your County Assessor
- Idaho State Tax Commission: 334-7736 in the Boise area or toll-free at (800) 334-7756, ext. 2
- Hearing impaired: TDD (800) 377-3529
Idaho laws passed after January 1, 2020, are not reflected in this publication.
You can apply in our office during regular business hours or request a mailed application.
We can be contacted at 208-788-5535.
You must apply for your 2023 property tax reduction between January 1 and April 18, 2023. You must apply and qualify each year to receive this benefit. Property tax reductions are not renewed automatically.
If your application is approved by the State, your property tax reduction will appear on your December 2023 tax bill.
When you file your application, you must provide proof of:
- Medical Expenses
- The requirement(s) you meet (age 65 or older, blind, VA disability, etc.)
- Ownership, if the property is owned by a trust or limited liability corporation (LLC)
If you don’t have all of the required information, fill out as much of the application as you can, and file it by the deadline.
In 2023 you now have the option to file from home. File an application directly at www.tax.idaho.gov/gototap .
The 2023 Property Tax Reduction Application must be filed in our office by 6 pm April 18.
- Idaho State Tax Commission PTR Information
- PTR Application
- PTR Brochure
- Medical Expense Statement
- Income Brackets