This program cuts property tax on your home and up to one acre of land by $250 to $1,500, based on your income from the previous calendar year. Former prisoners of war and hostages, surviving spouses, and people recognized as disabled by the VA are among those who qualify. The source states an income ceiling of $39,130 for total 2026 income after deducting medical expenses, and a home value limit that the state will calculate in June 2026.
Apply every year between January 1 and April 15, 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, your income records and medical expense records for the qualifying year, and documentation of the category you qualify under, such as your VA disability award, prisoner of war records, or a death certificate if you are a surviving spouse.
