Property Tax reduction program 2023

Apply from January 1 through April 18, 2023

If you're a qualified Idaho homeowner, you might be eligible for the Property Tax Reduction program, also known as the Circuit Breaker program.

Based on your income for 2022, the program could reduce property taxes on your home and up to one acre of land by as much as $1,500.

Who Qualifies?

You might qualify for a property tax reduction if all of these are true

  • 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 meet one of the following statuses:
    • 65 or older
    • Former POW or hostage
    • Motherless or fatherless child under 18
    • Blind
    • Widow(er)
    • 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

How to Apply

You can get the application through the Idaho State Tax Commission website, or your county Assessor's office.

The Tax Commission administer the program, but you apply through the county assessor's office. We'll help you fill out the application Apply January 1 through April 18 2023.

Click here for a copy of the PTR application

When you file your application, you must provide proof of:

  • Income
  • Payment of medical and funeral expenses
  • Proof of status (see list above) 
  • Home ownership
  • Photo ID

If you don't yet have all of your income information, complete as much of the application as you can, and file by the deadline (April 18, 2023.) If your application is approved, your property tax reduction will appear on your December 2023 tax bill.

Applicants must apply every year

Additional Option - Property Tax Deferral Program

The Property Tax Deferral Program offers certain qualified individuals a way to defer property taxes in their home and up to one acre of land. A qualified applicant might 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 change or the property no longer qualifies for the Homeowner's Exemption. Contact the county assessor for additional information and an application.