Own a home in Boise? If you live in the property as your primary residence, the Idaho homestead exemption can cut your taxable value and lower your bill. Many owners qualify, yet wait or miss a simple filing step. This guide shows you what you can save, who qualifies, and exactly how to file in Ada County with confidence. Let’s dive in.
What the homestead exemption does
The homestead exemption reduces the value the county uses to calculate your property taxes. Under Idaho Code, the exempt amount is the lesser of 50% of your home’s assessed value or $125,000, applied to your primary residence and up to one acre of land. See the statute for details in Idaho Code §63-602G.
Here is a simple example:
- If your assessed value is $200,000, 50% is $100,000, so $100,000 would be exempt.
- If your assessed value is $300,000, 50% is $150,000, but the cap is $125,000, so $125,000 would be exempt.
Your total tax still depends on levies and credits, but lowering assessed value typically lowers the bill.
Who qualifies in Ada County
You qualify if you own the property and occupy it as your primary residence. There is no age or income limit. You can claim the exemption on only one home at a time. The law defines the homestead and limits the land portion to up to one acre. Review the rules in Idaho Code §63-602G.
Deadlines you need to know
- Standard deadline: File your application by December 31 to have it apply for that tax year, according to the Ada County Assessor.
- New construction that you occupy mid-year: Apply within 30 days of receiving the assessor’s notice of appraisal to be considered for the current assessment year. Idaho values property as of January 1, and occupancy rules apply. See Idaho Code §63-317.
- State Homeowner’s Tax Relief credit: To receive the year’s state credit on your bill, your homestead exemption must be in place by the second Monday in July. Counties apply this statewide credit automatically for eligible homeowners, as reported in coverage of HB 292.
How to claim your exemption in Ada County
Confirm you qualify. You must own and occupy the property as your primary residence, and you can have only one homestead at a time. See Idaho Code §63-602G.
Gather what you need. Have your legal name, date of birth, property address, and previous address. Ada County notes that applicants generally must provide an Idaho driver’s license or state ID number, with limited exceptions such as active military service. Follow the county’s instructions on timing if you recently moved to Idaho. Details are on the Ada County Assessor page.
Choose how to apply.
- Apply online through the assessor’s homestead application on the Ada County Assessor site.
- Or download the PDF form on the Documents and Forms page to submit by mail, email, fax, or in person.
File by the deadline. For most homeowners, file by December 31. If you occupy a newly constructed home after January 1, apply within 30 days of the assessment notice to be considered for the current assessment year. See the county’s guidance.
After you apply. Once approved, the exemption remains in place while you own and occupy the home. You do not need to reapply each year. Check your annual assessment notice to confirm it appears, and contact the assessor if something looks off. The county lists assistance at 208-287-7200 on its page.
If denied or corrected later. Idaho law provides appeal windows and recovery rules for improper claims. If there is a dispute or a recovery notice, follow the instructions and timelines in your notice and see Idaho Code §63-602G.
Special situations
Active-duty military
Active military service is an exception to the immediate Idaho DL or ID requirement when you otherwise meet statutory qualifications. Confirm your documentation with the Ada County Assessor.
Trusts, LLCs, or partial ownership
If title is in a trust or entity, or if multiple owners share the property, the exemption may require extra affidavits and can be prorated for partial interests under state rules. Review IDAPA guidance and work with the county on the right forms. See IDAPA 35.01.03.609 and the county’s Documents and Forms page.
Moving during the year
You cannot maintain more than one active homestead. Part-year occupancy situations have specific rules, and counties may request additional paperwork when you switch homes. See IDAPA 35.01.03.625 for part-year scenarios.
Avoid fee-based mailers
Watch for mail offers that say you must pay a company to “record” or “designate” your homestead. The homestead exemption is handled by the county assessor and there is no county fee to apply. If you receive a solicitation, contact the assessor first. Consumer complaints about such services appear in BBB records.
Where to apply in Ada County
Start with the Ada County Assessor’s homestead page for eligibility and the online application. If you prefer a paper form, use the Documents and Forms page. For help, the county lists 208-287-7200 on its site.
Ready to talk through how the exemption fits your buying or selling plans in Boise? Reach out to the team at Mountain West Luxury Living for personalized guidance and a clear path forward.
FAQs
What is the Ada County homestead exemption and how much can I save?
- It reduces your taxable assessed value by the lesser of 50% of the home’s assessed value or $125,000 for an owner-occupied primary residence and up to one acre, per Idaho Code §63-602G.
Do Boise homeowners need to reapply every year?
- No. Once approved, the exemption stays in place while you own and occupy the home. Reapply only if you move, the ownership changes, or the assessor requests it, per the Ada County Assessor.
What is the filing deadline in Ada County?
- File by December 31 for the current tax year. If you occupy new construction after January 1, apply within 30 days of the assessment notice to be considered for that year, per the Ada County Assessor.
How does the state Homeowner’s Tax Relief credit work with the exemption?
- If your homestead exemption is in place by the second Monday in July, the county applies the credit on your bill automatically, as reported in statewide coverage of HB 292.
What documents do I need to apply in Ada County?
- Have your legal name, date of birth, property address, and an Idaho driver’s license or ID number, with limited exceptions for active military, per the Ada County Assessor.
