Homestead Deadlines

All states

Homestead exemption in Idaho

The last business day of the year, by the end of county business hours, for the current tax yearFiling deadline

2

The details

Exemption amount
50% of the value of your home and up to one acre of land, up to $125,000.1
Who qualifies
Owners who own and occupy a home, including manufactured homes, as their primary residence.1
Where to file
Your county assessor's office.1
Extra help for seniors or disabled owners
The Property Tax Reduction program cuts taxes by up to $1,500 for qualifying owners 65 or older, blind or disabled, within income limits. The 2024 deadline was April 15.3
Moving or portability
The exemption lasts until ownership changes or you no longer use the home as your primary residence.1

The sources we read do not say: how to apply.

Approved applications received after the second Monday in July are granted as tax cancellations, per 63-602G(5).
Counties often run the application. Check your county assessor's page for the form.

Sources

  1. Homeowner's Exemption, Idaho State Tax Commission, checked 2 November 2026
  2. 63-602G. Property exempt from taxation, Homestead, Idaho Legislature, checked 2 November 2026
  3. Apply for property tax relief now before time runs out (April 4, 2024), Idaho State Tax Commission, checked 2 November 2026

Checked 2 November 2026. "Secondary" marks a source used only because the official page could not be read.