Homeowner's Exemption

Idaho has a homeowner’s exemption for owner-occupied homes and manufactured homes, which are primary dwellings, that includes the value of your home and up to one acre of land.

For the 2014 property taxes, due and (at least half) payable no later than December 20, 2013 and June 20, 2014 (second half), this law exempts 50% of the value up to a maximum of $83,920 for the home and up to one acre of land.

For the 2015 property taxes, due and payable no later than December 20, 2014 and June 20, 2015, the percentage reduction is unchanged (50%), but the exemption can reduce taxable value up to a maximum of $89,580 for the home and up to one acre of land.

History of Maximum Homeowner's Exemption

Years Maximum
1980-1982 $10,000
1983-2005 $50,000
2006 $75,000
2007 $89,325
2008 $100,938
2009 $104,471
2010 $101,153
2011 $92,040
2012 $83,974
2013 $81,000
2014 $83,920

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