Idaho property tax by county

Property tax rate by county in Idaho

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Idaho's income and retirement taxes, see Idaho income tax and Idaho retirement taxes.

How does Idaho assess homes for property tax?

Idaho assesses homes at 100% of market value, the same in every county. Idaho assesses property at its full market value as of January 1, so there is no fractional ratio to apply. Your exemptions, such as the homeowner's exemption, come off that full value to produce the taxable value the levy rates are applied to.

Values are updated every year, but not every home gets a fresh hands-on appraisal annually. Each county must physically appraise all of its taxable property at least once every five years, working through roughly 15% to 20% of parcels a year. In between, the assessor indexes your value using recent local sales, which is why an assessment can move even when nobody visited.

Is there a homestead exemption in Idaho?

Yes. Idaho has a homestead exemption of $125,000, applied to an owner-occupied primary residence plus up to one acre. The homeowner's exemption takes 50% of your home's value off the assessment but caps that at $125,000, so you get whichever is smaller. A home valued at $200,000 gets $100,000 exempted because that is the 50% figure, while a $400,000 home gets $125,000 rather than $200,000 because the cap kicks in. The ceiling is a fixed number and is no longer adjusted for inflation, so it has stayed flat since 2021. Apply once through your county assessor and it stays until you sell or stop living there.

Other state relief for homeowners:

• Seniors and disabled owners: Idaho's Property Tax Reduction program, widely called the circuit breaker, does not exempt a slice of your home's value. It knocks between $250 and $1,500 straight off the tax bill on your home and up to one acre. For the 2026 program year you had to be 65 or older, blind, widowed, disabled, a former prisoner of war or hostage, or a fatherless or motherless child under 18, and your total 2025 income after subtracting medical expenses had to be $39,130 or less. You must own and occupy the home, carry a current homeowner's exemption on it, and reapply every year between January 1 and April 15.
• Disabled veterans: Veterans rated 100% service-connected disabled, or paid at the 100% rate for individual unemployability, get a reduction of up to $1,500 on the tax bill for their home and up to one acre. It cuts the bill rather than exempting value, so there is no amount of value to report. There is no income limit on this one, unlike the circuit breaker. You need a current VA letter confirming the rating as of January 1, you must already have the homeowner's exemption, and you apply between January 1 and April 15, though veterans whose disability is permanent and total renew automatically.
• Separate from the homeowner's exemption, Idaho sends state money to counties to buy down the bills of homes holding that exemption as of the second Monday in July. It lands automatically as a credit line on your December bill with no application, and offsets most levies but not bonds, school levies or voter-approved temporary levies. There is no fixed statewide amount, because the appropriation is spread across every qualifying home in proportion to eligible taxes, so it differs by county and year. Idaho also runs a deferral program that postpones payment as a lien rather than forgiving it.

Idaho sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Idaho?

Counties mail bills in November. The full amount is due by December 20, or you can split it and pay half by December 20 with the second half due by June 20. The June grace period only applies if the first half was paid in full and on time. Miss either deadline and late charges plus interest are added to whatever is outstanding.

Idaho splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Idaho?

You contest the assessed value with the county board of equalization, then the Idaho Board of Tax Appeals or district court. The filing deadline is typically the fourth Monday in June for property on the regular roll, or the fourth Monday in November for the subsequent roll. Start by calling your county assessor, since many disagreements are settled informally once you show what is wrong in the record. If that does not work, file a written appeal with the county board of equalization by the deadline. The board cannot hear a late appeal at all, so the date is hard. Boards generally hear cases between the fourth Monday in June and the second Monday in July, and if you disagree you have 30 days to take it to the Idaho Board of Tax Appeals or district court.

Idaho property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.