Owning in Idaho
Data from January 2026
Property tax in Idaho
The typical owner in Idaho pays $2,038 a year, about 0.49% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in Idaho
- Typical tax
- $2,038
- per year, typical household
- 35% less than the U.S.
- Effective rate
- 0.49%
- tax ÷ value (estimate)
- 48% less than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 4
- published by the state, with the source
The state's rules
Idaho's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as Idaho's official source states them. Tap "What the source says" to read the exact text.
| Rule | What Idaho says | Source |
|---|---|---|
| Homestead exemption | The homeowner's exemption takes 50% of the value of your home and up to one acre of land off the taxable value, up to $125,000. You apply with your county assessor's office; once approved, it lasts until the home changes owners or is no longer your primary residence. What the source says“You apply for this exemption with your county assessor’s office , and it determines if you qualify. Once approved, your exemption lasts until the home’s ownership changes or you no longer use the home as your primary residence. … The homeowner’s exemption will exempt 50% of the value of your home and up to one acre of land (maximum: $125,000) from property tax.” | Idaho State Tax Commission Verified November 6, 2026 |
| Protest deadline One for the whole state | To appeal your assessment or a denied exemption, you first appeal to your county Board of Equalization, generally by the fourth Monday of June. If you disagree with its decision, you can appeal to the Idaho Board of Tax Appeals (BTA) or District Court within 30 days. There is no fee to appeal to the BTA and you do not need a lawyer. What the source says· Idaho Code § 63-501A“To appeal a property tax assessment or exemption denial, you must first appeal to your local County Board of Equalization (BOE) . Specifically, the BOE appeal form must be filed by the 4th Monday of June with few exceptions. … Thereafter, a decision of the BOE is appealable to the Idaho Board of Tax Appeals (BTA) or the District Court within thirty (30) days.” | Idaho State Tax Commission Verified November 6, 2026 |
| When to pay | The tax is paid to the county tax collector in full by Dec. 20, or in two halves, the first by Dec. 20 and the second by June 20, if the first half was paid in full. A half not paid on time draws late charges and interest. What the source says· Idaho Code § 63-903“All property taxes extended on the property and operating property rolls shall be due and payable in full to the tax collector without late charges and interest on or before December 20 of the year in which the property taxes are levied. The property taxes may be paid in full or paid in two (2) halves, the first half on or before December 20 with a grace period extending to June 20 for the second half if the first half is totally paid. … If the first one-half (1/2) is not totally paid on or before December 20, late charges as defined in section 63-201 , Idaho Code, and interest as provided in section 63-1001 , Idaho Code, shall be assessed.” | Idaho State Tax Commission Verified November 6, 2026 |
Not verified yet: Cap on your home, Cap on other property, What triggers a new assessment.
Did your assessment go up?By place
Every county, with its figure
What the typical owner pays in each county of Idaho, with the typical home value and the effective rate. Highest tax first.
| Blaine County | $2,778 | $735,300 | 0.38% |
|---|---|---|---|
| Ada County | $2,655 | $512,300 | 0.52% |
| Nez Perce County | $2,609 | $334,700 | 0.78% |
| Latah County | $2,368 | $368,600 | 0.64% |
| Kootenai County | $2,267 | $518,700 | 0.44% |
| Teton County | $2,143 | $690,500 | 0.31% |
| Twin Falls County | $2,066 | $337,900 | 0.61% |
| Canyon County | $2,011 | $390,000 | 0.52% |
| Madison County | $2,001 | $414,800 | 0.48% |
| Valley County | $1,964 | $657,000 | 0.30% |
| Bannock County | $1,920 | $300,700 | 0.64% |
| Bonneville County | $1,858 | $368,800 | 0.50% |
| Bonner County | $1,847 | $487,900 | 0.38% |
| Jefferson County | $1,824 | $408,400 | 0.45% |
| Jerome County | $1,725 | $271,800 | 0.63% |
| Elmore County | $1,701 | $316,500 | 0.54% |
| Boise County | $1,611 | $476,100 | 0.34% |
| Boundary County | $1,595 | $410,500 | 0.39% |
| Power County | $1,496 | $212,900 | 0.70% |
| Franklin County | $1,482 | $372,600 | 0.40% |
| Bingham County | $1,477 | $293,300 | 0.50% |
| Benewah County | $1,443 | $293,500 | 0.49% |
| Clearwater County | $1,443 | $268,200 | 0.54% |
| Owyhee County | $1,432 | $359,800 | 0.40% |
| Gem County | $1,418 | $428,700 | 0.33% |
| Fremont County | $1,398 | $314,200 | 0.44% |
| Washington County | $1,371 | $278,100 | 0.49% |
| Adams County | $1,359 | $376,500 | 0.36% |
| Payette County | $1,357 | $341,800 | 0.40% |
| Caribou County | $1,341 | $241,500 | 0.56% |
| Lewis County | $1,341 | $225,300 | 0.60% |
| Shoshone County | $1,334 | $267,400 | 0.50% |
| Gooding County | $1,279 | $250,900 | 0.51% |
| Minidoka County | $1,261 | $262,600 | 0.48% |
| Oneida County | $1,207 | $272,000 | 0.44% |
| Cassia County | $1,166 | $284,600 | 0.41% |
| Lemhi County | $1,156 | $326,100 | 0.35% |
| Camas County | $1,132 | $304,000 | 0.37% |
| Bear Lake County | $1,116 | $275,000 | 0.41% |
| Custer County | $1,112 | $381,700 | 0.29% |
| Lincoln County | $1,092 | $255,600 | 0.43% |
| Butte County | $1,061 | $217,600 | 0.49% |
| Idaho County | $995 | $310,200 | 0.32% |
| Clark County | $713 | $216,900 | 0.33% |
- Blaine $2,7780.38%
- Ada $2,6550.52%
- Nez Perce $2,6090.78%
- Latah $2,3680.64%
- Kootenai $2,2670.44%
- Teton $2,1430.31%
- Twin Falls $2,0660.61%
- Canyon $2,0110.52%
- Madison $2,0010.48%
- Valley $1,9640.30%
- Bannock $1,9200.64%
- Bonneville $1,8580.50%
- Bonner $1,8470.38%
- Jefferson $1,8240.45%
- Jerome $1,7250.63%
- Elmore $1,7010.54%
- Boise $1,6110.34%
- Boundary $1,5950.39%
- Power $1,4960.70%
- Franklin $1,4820.40%
- Bingham $1,4770.50%
- Benewah $1,4430.49%
- Clearwater $1,4430.54%
- Owyhee $1,4320.40%
- Gem $1,4180.33%
- Fremont $1,3980.44%
- Washington $1,3710.49%
- Adams $1,3590.36%
- Payette $1,3570.40%
- Caribou $1,3410.56%
- Lewis $1,3410.60%
- Shoshone $1,3340.50%
- Gooding $1,2790.51%
- Minidoka $1,2610.48%
- Oneida $1,2070.44%
- Cassia $1,1660.41%
- Lemhi $1,1560.35%
- Camas $1,1320.37%
- Bear Lake $1,1160.41%
- Custer $1,1120.29%
- Lincoln $1,0920.43%
- Butte $1,0610.49%
- Idaho $9950.32%
- Clark $7130.33%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What Idaho publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
The homeowner's exemption takes 50% of the value of your home and up to one acre of land off the taxable value, up to $125,000. You apply with your county assessor's office; once approved, it lasts until the home changes owners or is no longer your primary residence.
What the source says
“You apply for this exemption with your county assessor’s office , and it determines if you qualify. Once approved, your exemption lasts until the home’s ownership changes or you no longer use the home as your primary residence. … The homeowner’s exemption will exempt 50% of the value of your home and up to one acre of land (maximum: $125,000) from property tax.”
Idaho State Tax Commission · Verified November 6, 2026
-
If you are an older owner
At 65 or older (or if you are blind, widowed, disabled, or in another listed group), the Property Tax Reduction program can lower your home's tax based on income. You apply every year, Jan. 1 to April 15, and the benefit appears on the December bill. A program to defer the tax is also open, applied for Jan. 1 to Sept. 7.
What the source says
“You were 65 or older, blind, widowed, disabled, a former POW or hostage, or a motherless or fatherless child under 18 years old. … You must apply between January 1 and April 15, 2027, for a reduction to 2027 property taxes. … If your application’s approved, your benefit will appear on your December 2027 property tax bill.”
Idaho State Tax Commission · Verified November 6, 2026
-
If you have a disability
If you are disabled, you can qualify for the income-based Property Tax Reduction if you owned and lived in the home as your primary residence before April 15. You apply every year, Jan. 1 to April 15.
What the source says
“You were 65 or older, blind, widowed, disabled, a former POW or hostage, or a motherless or fatherless child under 18 years old. … You owned and lived in a home in Idaho that was your primary residence before April 15, 2027. … You must apply between January 1 and April 15, 2027, for a reduction to 2027 property taxes.”
Idaho State Tax Commission · Verified November 6, 2026
-
If you are a veteran
If the U.S. Department of Veterans Affairs recognizes you as 100% service-connected disabled, or pays you at 100% for individual unemployability, as of Jan. 1, you can get a benefit on your home's tax, with no income limit. You apply Jan. 1 to April 15; if the disability is permanent and total, it renews on its own.
What the source says
“The Disabled Veterans benefit doesn’t have an income limit. … You’re recognized as a veteran with a 100% service-connected disability or receive 100% compensation due to individual unemployability by the U.S. Department of Veterans Affairs as of January 1, 2027. … If your disability is permanent and total, you don’t need to reapply each year. The benefit will renew automatically.”
Idaho State Tax Commission · Verified November 6, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Frequently asked questions
How much is property tax in Idaho?
The typical owner pays $2,038 a year, about 0.49% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
What is the deadline to protest the assessment in Idaho?
To appeal your assessment or a denied exemption, you first appeal to your county Board of Equalization, generally by the fourth Monday of June. If you disagree with its decision, you can appeal to the Idaho Board of Tax Appeals (BTA) or District Court within 30 days. There is no fee to appeal to the BTA and you do not need a lawyer.
How do I apply for the homestead exemption in Idaho?
The homeowner's exemption takes 50% of the value of your home and up to one acre of land off the taxable value, up to $125,000. You apply with your county assessor's office; once approved, it lasts until the home changes owners or is no longer your primary residence.
When is property tax paid in Idaho?
The tax is paid to the county tax collector in full by Dec. 20, or in two halves, the first by Dec. 20 and the second by June 20, if the first half was paid in full. A half not paid on time draws late charges and interest.
Which county in Idaho pays the most property tax?
By amount, the highest typical tax is in Blaine County ($2,778) and the lowest in Clark County ($713). By effective rate, the highest is Nez Perce County (0.78%) and the lowest Custer County (0.29%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.