Homeowner's Exemption

Idaho has a Homeowner's Property Tax Exemption equal to either 50 percent of the assessed value or up to $100,000, whichever is less, for owner-occupied homes and manufactured homes that are considered the owners’ primary residence. The exemption applies to your home and up to one acre of land.

Property owners may only qualify for one exemption throughout the entire state. The home must be considered the owners’ primary residence for more than six months out of the year by January 1st or before April 15th in order to keep the exemption.

A one-time application must be submitted to the County Assessor’s Office no later than April 15th of the qualifying year otherwise the exemption will be applied to the following year's tax roll. For new construction homes, application must be made within 30 days of notification.

Application for the Homeowner’s Exemption can be obtained from the Assessor’s Office via in person, mail, email, faxed, or downloaded from the link below.

Download Homeowner's Exemption Application

Important Note:  It is the responsibility of the property owner to submit the Homeowner’s Exemption application to the County Assessor’s Office in a timely manner before any statutory deadlines. The Assessor’s Office will need to be contacted to verify the qualifying year, parcel number, legal description, and any other qualifying factors before the application is submitted through email, mail, or fax. Once the application is received a representative of the Assessor’s Office will contact you for final verification.

For more questions regarding the Homeowner’s exemption, please contact the Assessor’s Office at: 

  • Walk-in: 210 Courthouse Way, Suite 150, Rigby, ID 83442
  • Mail: P.O. Box 538, Rigby, ID 83442
  • Phone: (208)745-9215
  • Fax: (208) 745- 5240
  • Email: assessor@co.jefferson.id.us

History of Maximum Homeowner's Exemption

Years Maximum Exemption
2020 $100,000
2019  100,000
2018 100,000
2017 100,000
2016  94,745
2015  89,580
2014  83,920
2013  81,000
2012  83,974
2011  92,040
2010 101,153
2009 104,471
2008 100,938
2007  89,325
2006  75,000
1983 - 2005  50,000
1980 - 1982  10,000


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