Property Tax Reduction Program - Circuit Breaker





Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker


The benefit is a reduction in property taxes. This amount of the benefit is based on 36 income brackets. For the 2019 benefit (based on 2018 income) the benefit ranges from a maximum of $1,320 for income under $12,250 to a benefit of $150 for income between $29,921 and $30,450. Applicants must qualify and reapply each year for the benefit with their local county assessor. The 2019 credit application must be filed between January 1 and April 15, 2019.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type


Characteristics of Eligible Property

Only homesteads are eligible for this benefit. A “homestead” is defined as the owner-occupied primary dwelling place of the claimant. It may consist of a part of a multidwelling or multipurpose building. The exemption extends to land surrounding the homestead which is necessary for its use as a home. This may not exceed one acre. Homestead does not include personal property such as furniture, furnishings or appliances, but a manufactured home may be a homestead.

Eligibility Criteria




Income Ceiling

Principal Residence


Surviving Spouse

Other Criteria

Description of Eligibility Criteria

To qualify for the 2019 benefit, applicant must have income in 2018 must be $30,450 or less. A claimant must be an owner of the homestead and as of 1 January of year which claimant applies for benefit, must be any of the following: (a) over 65 years old; (b) a fatherless or motherless minor; (c) a widow or widower; (d) a qualified disabled person or recognized as disabled by public employee disability programs or veteran; (e) a former POW; or (f) blind.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The state directly reimburses the county in two installments.

Record ID



A disabled person is one who is recognized as disabled by the Social Security Administration, the Railroad Retirement board, or the Office of Management and Budget. A disabled veteran of any war engaged in by the United States is one whose disability is recognized as a service-connected disability of a degree of 10% or more, or who has a pension for non-service-connected disabilities. The adjusted gross income, including social security and similar benefits, worker's compensation, loss of earnings insurance, and most non-taxable income. It does not include certain medical and funeral expenses, veterans' disability pensions, and veteran's and social security death benefits.


Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2019)
2019 Property Tax Reduction Income Brackets (2018) Idaho State Tax Commission [ Accessed 09/24/2018] View Archived Source

2019 Idaho Tax Commission Property Tax Reduction (Circuit Breaker) Information Sheet (2018) [ Accessed 09/24/2018] View Archived Source

Idaho State Tax Commission Property Tax Reduction Website [ Accessed 09/24/2018] View Archived Source

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