Property Tax Reduction Program

If you are a qualified Idaho homeowner, you may be eligible for the Property Tax Reduction(Circuit Breaker) program. This program may reduce property taxes on your home and up to one acre of land by as much as $1,500. The Idaho State Tax Commission administers the Property Tax Reduction program, but you must apply through the county assessor’s office (I.C. 63-703). Please see the brochure and forms below. Must apply between January 1st- April 15th.

  1.  2025 Property Reduction Brochure.pdf 
  2.  2025 Property Reduction Income Bracket.pdf 
  3.  2025 Property Reduction Application and Instructions.pdf 
  4.   2025 Medical Expense.pdf

CIRCUIT BREAKER OR VA APPLICANTS

YOU CAN NOW FILL OUT YOUR APPLICATION ONLINE
WEBSITE: www.tax.idaho.gov/gototap

THERE IS A TRAINING VIDEO YOU CAN WATCH TO HELP YOU FILL THE APPLICATION ONLINE
WEBSITE: https://youtu.be/8RH72GAdKlA

IF YOU HAVE ANY QUESTIONS WITH FILLING OUT THE APPLICATION PLEASE CALL OR EMAIL:
208-332-6632 OR
800-972-7660 EXT 6632
efilehelp@tax.idaho.gov