Idaho homeowner's exemption
$125,000
Maximum homeowner's exemption from taxable value in Idaho, 2025
0.0% since 2024 ($125,000); +25.0% since 2020 ($100,000); +39.5% since 2015 ($89,580); +150.0% since 2005 ($50,000)
Source: Idaho State Tax Commission, Idaho State Tax Commission Annual Report, Property Taxing Districts and Average Property Tax Rates, and Homeowner's Exemption History. Data period 2025. Published .
The maximum dollar amount of a home's taxable value exempted under Idaho's homeowner's property tax exemption, statewide, by year. Source: Idaho State Tax Commission, History of maximum homeowner's exemption.
Change and comparison
From 1980 ($10,000) to 2025 ($125,000), the change was +1,150.0%.
The latest figure, 2025, is the highest in the series, which begins in 1980.
Historical data
Source: Idaho State Tax Commission, Idaho State Tax Commission Annual Report, Property Taxing Districts and Average Property Tax Rates, and Homeowner's Exemption History. Published .
Data table (46 rows)
| Period | Idaho (dollars) |
|---|---|
| 1980 | $10,000 |
| 1981 | $10,000 |
| 1982 | $10,000 |
| 1983 | $50,000 |
| 1984 | $50,000 |
| 1985 | $50,000 |
| 1986 | $50,000 |
| 1987 | $50,000 |
| 1988 | $50,000 |
| 1989 | $50,000 |
| 1990 | $50,000 |
| 1991 | $50,000 |
| 1992 | $50,000 |
| 1993 | $50,000 |
| 1994 | $50,000 |
| 1995 | $50,000 |
| 1996 | $50,000 |
| 1997 | $50,000 |
| 1998 | $50,000 |
| 1999 | $50,000 |
| 2000 | $50,000 |
| 2001 | $50,000 |
| 2002 | $50,000 |
| 2003 | $50,000 |
| 2004 | $50,000 |
| 2005 | $50,000 |
| 2006 | $75,000 |
| 2007 | $89,325 |
| 2008 | $100,938 |
| 2009 | $104,471 |
| 2010 | $101,153 |
| 2011 | $92,040 |
| 2012 | $83,974 |
| 2013 | $81,000 |
| 2014 | $83,920 |
| 2015 | $89,580 |
| 2016 | $94,745 |
| 2017 | $100,000 |
| 2018 | $100,000 |
| 2019 | $100,000 |
| 2020 | $100,000 |
| 2021 | $125,000 |
| 2022 | $125,000 |
| 2023 | $125,000 |
| 2024 | $125,000 |
| 2025 | $125,000 |
Source
- Organization
- Idaho State Tax Commission
- Dataset
- Idaho State Tax Commission Annual Report, Property Taxing Districts and Average Property Tax Rates, and Homeowner's Exemption History
- Geography
- Idaho (statewide) and the 44 counties
- Time coverage
- 2011-2025 (property_tax_rate_average); 2018-2025 (property_tax_levied); 1980-2025 (homeowners_exemption_maximum)
- Update frequency
- Annual
- Published
- Original file
- https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf
- Methodology
- https://tax.idaho.gov/taxes/property/homeowners/exemption/
- License
- Public domain. State of Idaho government work.
- Our copy
- Idaho State Tax Commission Annual Report, Property Taxing Districts and Average Property Tax Rates, and Homeowner's Exemption History, built by
scripts/fetch-idaho-tax-property.py
Caveats
- Tax levied is the amount the Commission approved as levied, not collections; the Census figures elsewhere on this site use a different basis.
- The average rate is the Commission's own average urban and rural rate per county, not computed here from other figures.
- The levy breakdown covers tax years 2018-2025 only; earlier editions publish it only as a chart graphic, not a table.
- Four county or statewide rate figures differ between consecutive editions for the same year; the newer edition is kept.
- The homeowner's exemption cap was index-formula-based from 2006-2016 and a flat maximum before and after, stored as the publisher's own year-range figure.
Cite
Cite this page as Understand Idaho, “Idaho homeowner's exemption”, https://understandidaho.com/government/homeowners-exemption/, retrieved on the date you read it, and the publisher named above for the figures themselves. The dataset behind it is described in the data catalog.
This page was last updated .