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The Circuit Breaker — Idaho's Only Property Tax Relief Below 100%

Idaho Code 63-701(1)(e) opens the Property Tax Reduction programme to a veteran of any war with a service-connected disability of 10% or more, OR receiving a VA pension for nonservice-connected disabilities. It takes $250 to $1,500 off the tax on the home and up to one acre. It is income-limited: for 2026 taxes, 2025 income must be $39,130 or less after deducting medical expenses.

Verified August 27, 2026

What this benefit is

Idaho Code 63-701(1)(e) opens the Property Tax Reduction programme to a veteran of any war with a service-connected disability of 10% or more, OR receiving a VA pension for nonservice-connected disabilities. It takes $250 to $1,500 off the tax on the home and up to one acre. It is income-limited: for 2026 taxes, 2025 income must be $39,130 or less after deducting medical expenses.

What it's worth: $250 to $1,500 off the tax on the home and up to one acre

  • The veteran route is a service-connected disability of 10% OR MORE — this is the only Idaho property relief below 100%.
  • There is a second limb: receiving a VA pension for NONSERVICE-CONNECTED disabilities. That reaches veterans with no service-connected rating at all, and the rule above cannot test it — apply anyway if it describes you.
  • The veteran must be a veteran of any war engaged in by the United States.
  • It is INCOME-LIMITED. For 2026 taxes, 2025 income must be $39,130 or less after deducting medical expenses. Medical expenses come off before the test, which people routinely forget.
  • The reduction is $250 to $1,500, against the tax on the home and up to one acre.
  • You must own and occupy the primary residence.
  • The income figure is reset annually — check the current year's.

Who is entitled to it

  • You served in the U.S. armed forces.
  • Your rating is 10% or higher.
  • You own and live in the home as your principal residence.
  • Your property is in Idaho.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

Deadline: Set by the State Tax Commission — apply through your county assessor
  1. 1Apply through the county assessor, under the State Tax Commission's programme.
  2. 2Deduct your medical expenses before testing your income against the limit. That deduction is part of the test and it is what brings many people under it.
  3. 3If you draw a VA pension for nonservice-connected disabilities, apply even without a service-connected rating — that is a separate limb of the statute.
  4. 4Do not assume you are too lightly rated. This opens at 10%, where Idaho's other property programme requires 100%.
  5. 5Reapply each year, and check the current income figure — it moves.
Form
Property Tax Reduction application
File with
Your county assessor, under the Idaho State Tax Commission
Documents you will need
va benefit summary letter
Annual
Claimed once a year.
Worth knowingThe VA nonservice-connected pension limb cannot be tested against any question Idaho asks, so the rule uses the 10% rating limb only. The pension route is stated in the record so a veteran on it knows to apply regardless of what this page concludes.

Sources

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.