Assessor FAQ

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 from some manufactured home dealers, some title companies, some financial institutions, all county assessors and the State Tax Commission.
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 to the county assessor who will remit it to the State Tax Commission. A used manufactured home is not subject to Idaho’s sales or use tax.
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: a. the title, Manufacturer’s Statement of Origin (MSO), or Manufacturer’s Certificate of Origin MCO) and b. 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, which will cancel the title. A vehicle identification number (VIN) affidavit of inspection is required if an MSO, MCO, or out-of-state title is submitted. If the manufactured home dealer made an Idaho application for title, this application form may be substituted for the VIN inspection.

Click Here to download Statement of Intent to Declare Manufactured Home Real Property w/instructions as printable PDF.

The Homeowner’s Exemption is provided for Idaho property owners by action of the State Legislature. It allows exemption from taxation of a significant 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 for the home and up to one acre of land to be exempt from taxation. The maximum amount allowed for 2022 is $125,000. The home must be owner-occupied by an Idaho resident as the owner’s primary residence. To obtain the exemption, print and complete the Homeowner’s Exemption Application and file it with the Assessor’s Office on or before Dec 31st in order to obtain the exemption for that tax year. Once filed, the exemption remains valid as long as the requirements of owner-occupancy and primary residence continue to be met.

Click Here to download Homeowner’s Exemption Application as printable PDF.

What is the Agricultural Valuation and does it apply to my property?

The Idaho Legislature has established a process by which the speculative 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. Assessed value for the lands assessed 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 make application and must 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 completed Agricultural Exemption Application should be turned into the Assessor’s Office by April 15th of each year.

 

What is the “Circuit Breaker” program and do I qualify for it?

The Property Tax Reduction (Circuit Breaker) program reduces property taxes’ for qualified applicants. The amount of reduction is based on 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 $1,320. 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 in 2022 if you:

– Owned and lived in a home or mobile home in Idaho that was your primary residence before April 18, 2022
(You may qualify if you lived in a care facility or nursing home. Contact your county assessor for information.), and

– Had income of $32,230 or less for 2021, and

– Met one or more of the following status requirements as of January 1, 2022:

•  Age 65 or older
• Widow(er)
• Blind
• Fatherless or motherless child under 18 years of age
• Former prisoner of war/hostage
• Veteran with a 10% or more service-connected disability or receiving a pension from Veteran’s Affairs(VA) for a nonservice-connected disability
• Disabled as recognized by the Social Security Administration, Railroad Retirement Board, or Federal Civil Service

How to Apply
Contact Owyhee County Assessor for application materials, 208-495-2817. Applications due April 18.

Representatives from the Assessor’s office will be at the Homedale, Marsing, and Grand View Senior Citizens centers, plus the Bruneau Library to help anyone fill out their applications for the Property Tax Reduction Program (Circuit Breaker).
We will also be available to make home visits to those citizens unable to attend. Please call our office at 208-495-2817 to make arrangements or if you have any questions. The applications need to be filled out and turned in by April 15th of each year.