Ada County Seal
Ada County Assessor's Office
A A A
Home > Tax Relief Programs > Property Tax Deferral Program

Property Tax Deferral Program

If you’re a homeowner who’s entitled to receive a Property Tax Reduction benefit, you also may be eligible for the 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 September 5 of the current year.  For more information on program guidelines and filing procedures, call the Ada County Assessor’s office (208) 287-7200 or the Idaho State Tax Commission at (208) 334-7736.  If you would like to  obtain more information on the Property Tax Deferral program you may download the application or brochure from our Documents and Forms page under the Property Tax Reduction section. 

You qualify for property tax deferral if you meet the following requirements:

  1. Owned and lived in a home or mobile home in Idaho that was your primary residence before April 15 of the current year and it:
    • Doesn’t have a reverse mortgage or home equity line of credit
  2. Met one or more of the following status requirements as of January 1, of the current year:
    • 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 non-service-connected disability
    • Disabled as recognized by the Social Security Administration, Railroad Retirement Board, or
      Federal Civil Service. If you’re not covered by the listed agencies, then disabled as recognized
      by a public employee retirement system.
  3. Had combined income of the maximum income amount listed in the Property Tax Deferral Brochure or less in the prior year.

When you complete your application, include income reported to you and your spouse in prior year.

You must include:

  • Wages
  • Interest and dividends
  • Capital gains
  • Business, farm, and rental net income
  • Social Security and Supplemental Security income
  • Railroad retirement
  • Unemployment/workers comp
  • Pensions, annuities, and IRAs*
  • Military retirement benefits
  • Department of Health and Welfare payments (including Aid for Dependent Children and housing
    assistance)
  • Child support and alimony
  • “Loss of earnings” compensation
  • Disability income from all sources**
  • Gambling winnings

*Excluding the return of principal paid by the recipient of an annuity and excluding rollovers as provided in
section 402 and 403 of the Internal Revenue Code.

**Excluding compensation received from the VA by a veteran who has a 40-100% service-connected disability or dependency and indemnity compensation or death benefits paid by Veterans Affairs arising from
a service-connected death or disability.

When you complete your application, you may deduct the following expenses you or your spouse paid in the prior year:

  • Medical/dental and related expenses not reimbursed by insurance or other reimbursements*
  • Medical insurance premiums*
  • Payment or prepayment of funeral expenses
  • Farm, rental, and/or business losses (You must submit a copy of the appropriate federal schedule.)
  • Early withdrawal penalties
  • Alimony paid

*Qualified medical expenses are defined in section 213(d) of the Internal Revenue Code.

How to Apply

  1. Contact the Ada County Assessor’s Office:
    Call us at (208) 287-7200 (Business hours 8 am – 5 pm, Monday through Friday)
    Fax us at (208) 287-7209
    Stop by at 190 E Front Street, Suite 107, Boise (Business hours 8 am – 5 pm, Monday through Friday or download  an application from our Documents and Forms page.
  2. Complete the application. If you need help completing the application, the assessor’s staff will assist you. You must apply for your property tax deferral between January 1 and September 5 of the current year.
  3. You and your spouse must sign the application, and these signatures must be notarized.
  4. Attach the following to your application:
    • A copy of the recorded deed, title, or contract for purchase of this property, including a legal description.
    • A copy of your application for property tax reduction for the current year.
    • A statement of the current assessed value for the eligible portion of the property.

Repaying Deferred Taxes

Deferred property taxes and interest become a lien on your property. You must repay the amount of the deferral and interest if:

  • The property, or any part of it, is sold or the title is transferred.
  • The qualified claimant, or the last surviving claimant, dies.
  • The property no longer qualifies for the Homeowner’s Exemption.
  • The Idaho State Tax Commission determines that the property tax deferral was granted to a person who isn’t a qualified claimant or was granted for property that doesn’t qualify.

Insurance Requirements

Your fire and casualty insurance policy must show the Tax Commission as a loss payee, and you must provide the Tax Commission with a copy of this policy

Apply Online for the Property Tax Deferral Program