Property Tax Deferral

You might be eligible for the Idaho Property Tax Deferral program if you’re an Idaho resident and homeowner. The program lets you postpone paying taxes on your home and up to one acre of land. You must pay the taxes and interest later.

Note: This program won’t defer solid waste, irrigation, or other fees that government entities charge.

Read more about the Property Tax Deferral program:
  2025 Tax Deferral Brochure_001.pdf

County assessors and the Tax Commission manage this program. If the guide above and this page don’t answer your questions, contact your county assessor’s office or call us at (208) 334-7736.

Who qualifies

You might qualify for this program in 2025 if both of these apply:

  • Your income for 2024 was $60,170 or less.

  • You meet the conditions described in the guide for 2025 Property Tax Deferral program.

Applying

You must apply and qualify for this program every year. You must apply between January 1 and September 2, 2025, for a deferral on your 2025 taxes.

If your application’s approved, we pay the county directly. You won’t see the deferral on your property tax bill.

Before you apply: See the guide for 2025 Property Tax Deferral program for the information you’ll need to have ready.

Contact your county assessor’s office or call us at (208) 334-7736 if you need help.

You can fill out the form below and mail, emailfax, or drop by the office.

  2025 Tax Deferral Brochure_001.pdf