If the home is your primary residence, apply for the homeowner's exemption with your county assessor as soon as you move in. It takes 50% off your home's taxable value, up to $125,000. Bills come in November and are due Dec. 20, or half by Dec. 20 and half by June 20.
You must own and live in the home as your primary residence. The exemption covers the house and up to one acre of land. Manufactured homes qualify.
It is on your closing papers, or search by address on the county assessor's site.
Ada County and Canyon County both take applications online. If you have no Idaho driver's license yet, Ada County asks you to print, sign and scan or mail the form (no digital signatures).
Apply online any time after you buy and move in. If the home is in a trust or LLC, you must show who benefits from it. Call (208) 454-7431 with questions.
Do not assume you have the exemption until the county confirms it. You do not need to reapply each year unless you move or change how you use the home.
The homeowner's exemption saves you about $570 a year.
Uses approximate 2025 levy rates for each city's main tax code area and the 2026 exemption (50% of the home's value, up to $125,000). Your bill depends on your exact tax code area and does not include fees like trash or irrigation.
| City | County | Approx. total levy | Tax per $100,000 of taxable value |
|---|---|---|---|
| Boise | Ada | 0.93% | $927 |
| Garden City | Ada | 0.72% | $722 |
| Nampa | Canyon | 0.67% | $668 |
| Caldwell | Canyon | 0.65% | $647 |
| Middleton | Canyon | 0.61% | $609 |
| Kuna | Ada | 0.49% | $492 |
| Meridian | Ada | 0.46% | $456 |
| Star | Ada | 0.41% | $406 |
| Eagle | Ada | 0.36% | $364 |
Rates apply to taxable value, after the homeowner's exemption. Ada County figures add up the 2025 certified levies for the county, city, school district, highway district, College of Western Idaho, ambulance, pest control and the usual fire, library and cemetery districts for each city. Canyon County figures are the published totals for the main city tax code areas. Your tax code area may differ. Countywide averages for 2025 were 0.642% in Ada and 0.612% in Canyon. Trash, irrigation and other fees are extra. Source: Idaho State Tax Commission: Ada County 2025 levies; Canyon County 2025 tax rates by code area
| When | What happens |
|---|---|
| Jan. 1 | Your home is valued as of this date |
| Jan. 1 to April 15 | Apply for property tax reduction (circuit breaker) or the disabled veterans benefit |
| June | Assessment notices are mailed |
| Fourth Monday in June | Deadline to appeal your value to the county Board of Equalization |
| November | Tax bills are mailed |
| Dec. 20 | Full payment, or first half, is due |
| June 20 | Second half is due |
| Dec. 31 | Last day to file the homeowner's exemption for the current year |
Source: Idaho State Tax Commission: Understanding property taxes
Call the assessor's office first; many questions get settled informally. If not, file an appeal with the county clerk for the Board of Equalization by the fourth Monday in June. The deadline is also printed on your notice. Bring sales of similar homes near the Jan. 1 valuation date.
Yes. The property tax reduction program (often called the circuit breaker) cuts $250 to $1,500 off taxes on your home and up to one acre. You must be 65 or older, blind, widowed, disabled, a former POW or hostage, or a minor child without a parent, and already have the homeowner's exemption. For the 2027 program, 2026 income after medical expenses must be $40,030 or less. Apply Jan. 1 to April 15 each year. A separate deferral program lets some owners postpone taxes.
Usually. If your lender escrows taxes, a new exemption or a new tax bill changes your . A home bought without an exemption on it will often see a big drop once yours is approved.
Yes. New construction gets an occupancy tax for the part of the year it was finished, and you should apply for the exemption within 30 days of the assessor's notice that the home was appraised.
Fees, rules and providers change. Confirm with the official source before you go.
Spotted a mistake? Report an error →
Local pros
Movers, agents and home services across the Treasure Valley, each checked before they're listed. Sponsored listings are always labeled.
Founding partner spots are open to vetted local businesses. Every listing is screened for license, insurance and reviews, and paid placement is always labeled “Sponsored.”