Circuit Breaker Tax Reduction - Assessor

(Please see https://adacounty.id.gov/assessor for the latest version of this information)

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Circuit Breaker Tax Reduction

Will you be traveling to any senior centers this year?

Yes. Early every year, the Ada County Assessor’s Office visits area Senior Centers, to provide first-hand assistance to seniors wishing to sign up for the Property Tax Reduction (Circuit Breaker). Go to the forms page where you can view the schedule when available or call your local senior center or our office at (208) 287-7200.

What is the property tax reduction (Circuit Breaker)?

If you are a qualified Idaho homeowner, you may be eligible for the 2017 Property Tax Reduction program. This program may reduce property taxes on your home and up to one acre of land by as much as $1,320. The Idaho State Tax Commission administers the Property Tax Reduction program, but you must apply through the county assessor’s office (Chapter 7 of Idaho Code). Guidelines and filing procedures are outlined in the Idaho Property Tax Reduction Program brochure.

Property Tax reduction benefits will not reduce solid waste, irrigation or other fees or certifications charged by government entities.

Who qualifies?

You may qualify for property tax reduction in 2018 if you meet the following requirements:
1. You owned and lived in a house or mobile home in Idaho that was your primary residence before April 15, 2018. (You may qualify if you lived in a care facility or nursing home. Contact our office for information);

2. Your total household income for 2017 was $30,050 or less after deducting:

  • Medical expenses not reimbursed by Medicare or other insurance
  • Business and farm losses

3. You were in one or more of the following categories as of January 1, 2018:

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

* You may qualify if your disability application is being processed or appealed.

How do I apply?

Contact the Ada County Assessor’s Office at (208) 287-7200, fax us at (208) 287-7209, or stop by at 190 E. Front St. Suite 107, Boise.

Complete an application (only available between January 1 and April 15). If you need help, the assessor’s staff will assist you. You must apply for your 2018 property tax reduction between January 1 and April 17, 2018. 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 you are missing some of this information, complete as much of the form as possible, sign and return it to the Assessor’s Office by the April 17th deadline. Attach a note of explanation if you have estimated any part of your income. You will be allowed a reasonable amount of time to complete the form after the filing deadline.

If your application is approved, your property tax reduction will appear on the tax notice sent to you in November 2018.

All recipients of the property tax reduction benefit automatically receive the Homeowner’s Exemption, which reduces the taxable value of your home by 50% or $100,000, whichever is less.

What documentation is required?

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:
  • Federal income tax return
  • Receipts for other medical expenses you paid in 2017 that were not reimbursed by Medicare or other insurance.
  • Social Security/Railroad Retirement 1099 forms
  • Any other documents showing income not reported on your tax return.
IF YOU DO NOT FILE A TAX RETURN, PROVIDE:
  • All of the above that apply to you;
  • All 1099 forms you received;
  • Proof of expenses to be deducted from business or rental property income;
IN ANY CASE:
  • If disabled, provide certification of disability from VA, Social Security, Railroad or Federal Civil Service (or show proof that your claim is being processed or appealed);
  • If blind, provide certification from your doctor.

What are the income guidelines?

  • When you complete your application, you must report all income received in 2017 by yourself and your spouse.
  • You must include:
  • Wages
  • Interest (including bank, escrow, inheritance, etc., even if nontaxable)
  • Dividends
  • Capital Gains
  • Business, farm and rental profits
  • All other IRS reportable income
  • Social Security, SSI (Supplemental Security Income)
  • Railroad Retirement
  • Unemployment/workers compensation
  • Pensions and annuities (the return of principal paid by the recipient is now excluded)
  • Military retirement benefits
  • VA pensions and compensation if you have a service-connected disability of 40% to 100% or have a
  • non-service-connected disability (include DIC)
  • Department of Health and Welfare payments (Aid for Dependent Children and housing assistance)
  • Child support/alimony
  • Strike benefit
  • “Loss of earnings” insurance payments
  • Disability income from any source
  • Payments from an IRA
You may deduct the following 2017 expenses from your 2017 household income:
  • Medical / dental and related expenses (including eyeglasses and prescription drugs) not reimbursed by insurance*
  • Medical insurance premiums (except Medicare)*
  • Paid or prepaid funeral expenses.

*Defined in section 213(d) of the Internal Revenue Code
You may deduct the following items from your 2017 household income if you did not file a federal tax return:

  • Farm/rental/business losses, and other losses (You must submit a copy of the appropriate federal schedule.)
  • Early withdrawal penalties
  • Alimony paid
  • Some IRA contributions
  • One-half of self-employment tax

(Note: The above deductions apply to any household member whose income must be reported on your Property Tax Reduction Application).

Do not report the following income received in 2017:
  • Inheritance (except interest on the inheritance)
  • The return of principal paid by the recipient of an annuity.
  • Gifts from friends and family
  • Grocery Credit Refund (Form 24)
  • Medicare taken out of Social Security
  • One-time lump sum insurance benefits (life, etc.)
  • Non-taxable portion of a Roth IRA
  • Food stamps
  • Fuel/energy assistance
  • Principal portion of any payment received from the sale of property
  • VA compensation received by a veteran for a 40% to 100% service-connected disability

Can I download the circuit breaker application online?

Yes. You can visit our forms and documents page to download the Property Tax Reduction application in .pdf format.

NOTE: You must have an Adobe Acrobat viewer loaded on your computer to read this file. Please click here to download the viewer on your computer. Once the Acrobat viewer is loaded on your computer, you will be able to read the worksheet.

 

Can I have an application mailed to me?

Certainly! Feel free to contact us by one of the methods below. We’ll be happy to give you an application and explain any of the requirements asked on the form (Note: applications are only available between January 1 and April 17).

 

Whom do I contact if i have further questions?

Contact the Ada County Assessor’s Office:
Call us at (208) 287-7200 (Business hours, Monday through Friday)
Fax us at (208) 287-7209
Stop by at 190 E Front Street, Suite 107, Boise (Business hours, Monday through Friday)

Property Tax Deferral

If you’re a homeowner who’s entitled to receive “circuit breaker” property tax relief, you also may be eligible for the 2018 Property Tax Deferral program. Qualified homeowners can postpone payment of the property taxes they owe for their home and up to one acre of land after circuit breaker benefits have been applied. The taxes and interest (at 6% a year) must eventually be repaid to the state of Idaho.

The Idaho State Tax Commission administers the Property Tax Deferral program, but you must apply for this tax deferral through your county assessor’s office by April 17, 2017. For more information on program guidelines and filing procedures, call your county assessor’s office or Pam Waters at the Tax Commission at (208) 334-7736.