FAQ HOMEOWNERS

To qualify, applicants must own, occupy and use the dwelling as their primary residence and apply before December 31. Although there are no income or age restrictions to qualify for the Homestead Exemption, taxpayers can qualify for an exemption on only one home. The statute governing qualifications for the Homestead Exemption is 63-602G.

The exemption will be extended to all newly constructed and occupied residential structures, including new manufactured housing, if the owner applies for and meets the requirements for such exemption within thirty (30) days of notification of appraisal by the assessor, according to Statute 63-317.

You must complete an application for a Homestead Exemption. You can get an application by emailing us or calling our office at (208) 265-1440. A Homestead Exemption application can also be filled out online.The online application requires your parcel number; to locate this information use our Property Parcel Search by Address link. Your Idaho driver’s license is used to validate your identity in lieu of a signature, if you do not have an Idaho Driver’s License you must print and sign the application and scan and email, fax or mail your application to the assessor’s office. Digital signatures cannot be accepted.If you file online a receipt will automatically be sent upon submission of your application.  All other delivery methods have receipts available upon request. ***** RECEIPTS ARE NOT PROOF THAT YOUR APPLICATION HAS BEEN APPROVED.

When the application is approved, the exemption is permanent as long as one owns and occupies the property. If the property is sold, the new owner must file an application with the assessor’s office.

Notices of approval are not sent to homeowners; to verify that your exemption has been processed please review your annual assessment notice. If you believe there is an error pertaining to your exemption, contact our office at. (208) 265-1440

Many taxpayers wait until the last minute to apply for these exemptions. Others fail to qualify because they misunderstand the law’s guidelines and deadlines. Applying now provides assurance that all supporting documentation was obtained in time. We encourage taxpayers to request receipts for verification that their application was received in a timely 

No, In fact according to Idaho Code 63-602G(§5) upon discovery of evidence indicating the existence of an improperly claimed Homeowner’s Exemption, the Assessor must assess a recovery of property taxes, plus costs, late charges, and interest.  Unless subject to a homestead exemption recovery case, exemptions shall not be removed within the current assessment year so long as the property/owner(s) met the qualification requirements for the Homestead Exemption on Jan 1st of that year, unless said property owner(s) were to apply and qualify for an exemption on a different property by the second Monday in July within the same assessment year.

Idaho House Bill 449 Effective July 1, 2024:

Upon the first instance of a taxpayer being discovered to have claimed more than one Homestead Exemption, the taxpayer shall be subject to a penalty, payable to the county treasurer, in an amount equal to the amount of property tax exempted because of the improperly claimed exemption, which shall be paid in addition to such recovery amount.  The taxpayer shall be notified of the assessment of such penalty at the same time as the notice of the assessor’s refusal to grant the Homestead Exemption.

Any subsequent violation within seven-years of an instance of an improperly or erroneously claimed Homestead Exemption shall be a misdemeanor, subject to the penalties provided in Idaho Code 18-113.  The county assessor shall notify the county prosecuting attorney of any conduct that would constitute a misdemeanor pertaining to the improper or erroneous claim of the Homestead Exemption.

This amended statute shall not disqualify a taxpayer from claiming a Homestead Exemption after January 1 for a property that is not already subject to a Homestead Exemption, provided that the claim is consistent with the qualification requirements as described in Idaho Code, 63-602G.

Taxpayers may appeal against the imposition of the penalties provided within 30 days of the date in which the county assessor sent the notice of denial or recovery of the Homestead Exemption.