Property Tax Deferral
If you meet the other requirements of the property tax reduction program (Circuit Breaker) and have income of $42,144 or less, you may be eligible for the Idaho Property Tax Deferral program. Through this program, qualified applicants can postpone paying the taxes on their primary Idaho residence and up to one acre of land. The deferred taxes and interest must eventually be repaid to the state of Idaho.
The Idaho State Tax Commission administers the Property Tax Deferral program, but you must apply for this tax deferral through your county assessor’s office by April 15 each year. Guidelines and filing procedures are outlined in our Idaho Property Tax Deferral brochure. For more information, contact your county assessor’s office or contact us.