The Homeowner’s Exemption is provided for Idaho property owners by action of the State Legislature. It allows exemption from taxation of a portion of the assessed value of the owner’s primary residence as long as specific requirements have been met. This exemption allows 50% of the value of the home and up to one acre of land to be exempt from taxation. The maximum exemption amount is $125,000.

Please read the requirements carefully to see if you qualify for this exemption:

1. You must own the home.
2. You must live in the home as your primary residence for the year for which you are applying.
3. You must be a resident of Idaho.
4. You must not possess a homeowner’s exemption elsewhere.
5. Your Idaho driver’s license or Idaho state ID address must match your current address. Idaho law requires you to notify the DMV of any address change within 30 days after the move.

If you meet all 5 requirements, please complete the homeowner exemption form and return it to the Owyhee County Assessor’s Office. All deeded owners that live in the house as their primary residence need to fill out and sign the application to receive the full exemption. If an owner does not live in the home, we do not need their information or signature on the application.

Once filed, the exemption remains valid as long as the requirements of owner-occupancy and primary residence continue to be met.

Click on the Assessor Forms page to download the Homeowner’s Exemption Application.

The Property Tax Reduction (PTR) program reduces property taxes for qualified applicants. The amount of reduction is based on your income for the previous calendar year. If you qualify, the property taxes on your home and up to one acre of land may be reduced by as much as $1,500. Property Tax Reduction benefits will not reduce solid waste, irrigation, or other fees charged by government entities.

Who Qualifies?

You may qualify for property tax reduction if you:

• Own and live in a home in Owyhee County that was your primary residence before April 15th of the current year;
  
  • You must have a current homeowner’s exemption.
  • The home can be a mobile home.
  • You may qualify if you live in a care facility or nursing home.
• You are 65 or older, blind, widowed, disabled, a former POW or hostage, or a motherless or fatherless child under 18 years old;
• and meet income requirements as listed on the Idaho State Tax Commission’s website.

How to Apply

Contact the Owyhee County Assessor’s office for application materials, or apply for the benefit online through the Idaho State Tax Commission’s website. The website will guide you through the application process and provide more information on who qualifies for the benefit. You will need an email address to apply online and will need to save your confirmation # and confirmation code.

Representatives from the Assessor’s office will be at the Homedale Community Center, the Marsing and Bruneau Libraries, and the Grand View Senior Center to help citizens fill out their applications on certain dates in February and March of each year. Please call our office at 208-495-2817 for dates, if you have questions, or need additional help with the application.

Applications must be submitted by April 15th of each year.

You may if the U.S. Department of Veterans Affairs recognizes you as 100% service-connected disabled, or you receive 100% compensation due to individual unemployability, and you owned and lived in a home in Idaho that was your primary residence before April 15 of the year in which you are applying for the program. The property must have a current homeowner’s exemption. The home can be a mobile home.

This program may reduce property taxes on your home and up to one acre of land by $1,500. The Idaho State Tax Commission administers the Veterans Property Tax Reduction program. You must submit an application with the Assessor’s office, or on the Idaho State Tax Commission’s website  between January 1 and April 15. (For newly constructed dwellings, applications may be submitted within 30 days of receiving a notice of occupancy with your assessment notice.)

An applicant who is a veteran with a 100% service-connected permanent and total disability, having once applied for and received the reduction, shall be entitled to continue receiving the benefit in subsequent years without applying annually, unless the veteran changes homesteads (I.C. 63-705A). Once granted to a qualifying veteran, a surviving spouse can use this benefit as well. However, the benefit isn’t transferable to a new property after the death of the veteran.

Additional guidelines and filing procedures can be found on the Idaho State Tax Commission’s website.

Please Note: Veterans Property Tax reduction benefits will not reduce solid waste, irrigation or other fees charged by government entities.

The Idaho Legislature has established a process by which the value of agricultural property remains valued as agriculture for taxation while the property remains in use for agriculture. This exemption protects agricultural lands from the market value increases that would occur as land values are increased by development adjacent to the ag lands. The assessed value for the lands under the agricultural exemption is determined using the income approach to value for comparable agricultural lands within the county.

To qualify for this exemption, the owner must submit an application and provide evidence that the property is actively devoted to agricultural use. “Agricultural Use” has been determined to mean the following: The land is used to produce field crops, including grains, feed crops, fruits, vegetable for sale, or it is used by the owner for grazing of animals for commercial sale, or it is used by a bonafide lessee for grazing, or it is in a cropland retirement or rotation program.

The Agricultural Valuation Application must be submitted by April 15th of each year.

Click on the Assessor Forms page to download the Agricultural Valuation Application.

To declare a manufactured home as real property, you must also own or lease the land on which the manufactured home is located. Whether you own or lease the land, your manufactured home cannot be declared as real property unless it is permanently affixed to the land. Permanently affixed means complying with the current Idaho manufactured home installation standard available from Idaho’s Division of Building Safety. A manufactured home that is permanently affixed to leased land may be declared as real property, if the manufactured home is being financed according to the guidelines of the Federal Home Loan Mortgage Corporation, Federal National Mortgage Association, United States Department of Agriculture, or other entity with similar restrictions on ownership and actions affecting title and possession.

To have your manufactured home declared as real property, you are responsible for completing each step of the following process:

1. Remove the running gear and affix the manufactured home permanently to the land.
2. Complete the Statement of Intent to Declare form. This form is available in the link on the right side of this page.
3. Have an authorized official verify that the running gear has been removed and that the manufactured home is permanently affixed to the land. You can contact your county assessor for help identifying an authorized official.
4. Have the county assessor verify that sales or use tax has been paid on your new manufactured home. If it has not been paid, you must pay the tax prior to your application being processed.
5. Obtain the signature of any lien holder showing their consent to have your manufactured home declared as real property.
6. Take a completed Statement of Intent to Declare form with all required signatures to the county recorder to be recorded.
7. Give the county assessor the following:
   1. the title, Manufacturer’s Statement of Origin (MSO), or (Manufacturer’s Certificate of Origin MCO) and
   2. a copy of the recorded Statement of Intent to Declare form

The county assessor will send all of this information to the Idaho Transportation Department, who will cancel the title. A vehicle identification number (VIN) affidavit of inspection is required.

Click on the Assessor Forms page to download the Statement of Intent to Declare Manufactured Home Real Property.