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.

  1. Who Qualifies?
  2. Documentation of Income
  3. Income Guidelines
  4. Additional Tax Relief Options
  5. 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: 

     ƒ 65 or older 

     ƒ Former POW or hostage 

     ƒ Motherless or fatherless child under 18 

     ƒ Blind 

     ƒ Widow(er) 

     ƒ 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 

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:

  • Income
  • 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 .

The 2023 Property Tax Reduction Application must be filed in our office by 6 pm April 18.