The Property Tax Reduction (Circuit Breaker) program reduces property taxes for qualified applicants. The amount of reduction is based on total household 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.
Solid waste, irrigation or other fees charged in some counties cannot be reduced by Property Tax reduction benefits.
You may qualify for property tax reduction in 2024 if you meet the following requirements:
* You should apply if your disability application is being processed or appealed.
Contact the Nez Perce County Assessor's Office at 208-799-3011, fax us at 208-799-3037, or stop by our office at the Nez Perce County Court House, 1230 Main Street in Lewiston.
You may file from home using the State's website at www.tax.idaho.gov/gototap
Complete an application (only available between January 2 and April 15). If you need help, the assessor's staff will assist you. You must apply for your 2024 property tax reduction between January 2 and April 15, 2024. To receive this benefit, you must apply and qualify each year. It is not renewed automatically.
You must show proof of your eligibility, income, and medical expenses when you file your application.
If your application is approved by Idaho State Tax Commission, your property tax reduction will appear on the tax notice sent to you in November, 2024.
All recipients of the property tax reduction benefit must receive the Homeowner's Exemption, which reduces the taxable value of the land and home by 50% or $125,000 whichever is less.
You must provide the Assessor's Office with the following documents to show your income and expenses. (Bring original documents or copies if you apply in person; send copies if you mail your application.) IF YOU FILE A TAX RETURN, PROVIDE:
IF YOU DO NOT FILE A TAX RETURN, PROVIDE:
IN ANY CASE:
When you complete your application, you must include income reported to you and your spouse in 2023.
You must include:
You may deduct the following 2023 expenses from your 2023 household income:
*Defined in section 213(d) of the Internal Revenue Code
You may deduct the following items from your 2023 household income if you did not file a federal tax return:
(Note: The above deductions apply to any household member whose income must be reported on your Property Tax Reduction Application).
If any of the following conditions exist, you may not have to report all of your income:
Do not report the following income received in 2023:
Please contact the Assessor's Office for our current Circuit Breaker Application and Medical Expense Statement. There is also an informational guide at Property Tax Reduction Program on the Idaho Tax Commission's website. The guide will help you in determining your eligibility -- and preparing documentation -- for the Circuit Breaker property tax reduction.
For more information, please go to Homeowners & Property Tax on the Idaho Tax Commission website.