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. How to Apply
  3. Documentation of Income
  4. Income Guidelines
  5. Additional Tax Relief Options
  6. Helpful Links

2022 Deadline is April 18th 

Qualifications may change on a yearly basis.

Below are the 2022 qualifications.

You may qualify for property tax reduction in 2022 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 2022. 

● Your total 2021 income, after deducting medical expenses, was $32,230 or less. 

● You’re any of the following as of January 1, 2022: 

     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