Instead of paying property tax on your home and up to one acre now, you can defer it. The deferred tax and interest have to be repaid eventually, when ownership of the property changes or the property stops qualifying. The source states an income ceiling of $61,674 in total 2025 combined income, and the home cannot carry a reverse mortgage or a home equity line of credit.
Apply every year between January 1 and September 16, either online through the Idaho State Tax Commission property tax relief application page or by sending a paper application to your local county assessor rather than the state.
Proof you own and occupy the home or mobile home, mortgage documentation showing no reverse mortgage or home equity line of credit, your combined income records, and documentation of the category you qualify under.
