Idaho Application for Property Tax Reduction

Application for Property Tax Reduction
216243.indd
APPLICATION
FOR PROPERTY TAX REDUCTION FOR 2023
ALL OF THE FOLLOWING QUESTIONS MUST BE COMPLETED. ATTACH SUPPORTING DOCUMENTS.

County

Code Area

Parcel Number

Section B. 	Eligibility Status As of January 1, 2023, I was (check all that apply)

Section A. 1. Ownership Information (Name, address and ZIP code)

2. Social Security Number (Claimant)

Social Security Number (Spouse)

3. Birth Date (Claimant)

Birth Date (Spouse)

L
L
L

1.

L Single	
L Married
L Widow(er)/Not remarried
5. Physical address of the property if different than ownership information.
L

L

Blind

Former P.O.W.

L

Fatherless or Motherless Minor

Widow(er): Spouse Name___________________ Date of Death________________
Disabled (recognizing entity):

L
L
L
L
L
L
L

Social Security Administration
Railroad Retirement Board
Federal Civil Service
Public Employee Retirement System, not covered by above agencies
Veteran 10-30% Service-Connected Disability
Veteran 40-100% Service-Connected Disability
Veteran Nonservice-Connected Disability with pension

Section C. Income

4.	 As of January 1, 2023, you were:

6. Did you receive a Property Tax Reduction in 2022?

L

65 or older

Household Income and Qualified Expenses
January 1 - December 31, 2022
Subsection 1

Federal adjusted gross income.......................... 	$_______________________
Extension filed L Yes L No
Subsection 2
Include gross income from all sources not included in Section 1
(taxable and nontaxable)

Yes L No

7. Have you filed a claim on a different primary residence between January 1,
2023 and now?	
L Yes L No
Where?_________________________________________________________

2.

Social Security income/SSI (Claimant)............... 	$_______________________

3.

Social Security income/SSI (Spouse)................. 	$_______________________

4.

Capital gains (max allowable deduction $3,000)........ 	$_______________________

5.

Wages, workers’ compensation, and/or
unemployment....................................................	$_______________________

6.

Pensions, retirements, annuities, and/or IRAs	

7.

VA pension or compensation............................. 	$_______________________

8.

Interest and dividends........................................ 	$_______________________

10. Did you receive rental income for all or any part of this property in 2022?
If yes, please attach a copy of your rental agreement.

9.

Railroad retirement............................................. 	$_______________________

13. This year, you or your spouse will file: (Check all that apply.)
L	 Federal Income Tax Return (Attach a copy of this return.) (If your tax
information is incomplete, please contact your county assessor for instructions on completing this form.)

14. Total of paid or prepaid funeral expenses

8. Did you occupy your home as your primary residence before April 15, 2023?
9. Did you or your spouse stay in a care facility in 2022?

L

Yes L No

L

Yes L No

$_______________________

L

10. Other income
Yes L No
(Received from_________________________ )	$_______________________
11. If you used any part of this property for business or commercial use in 2022, list
11.	 Subtotal (add lines 1 through 10)....................... 	$_______________________
the percent used for business or commercial use (See
instructions.) _____________%.
12.	 Principal of annuity (Attach contract.)................ 	$ (_____________________)
12. Did you sell real estate, stocks, or other capital assets in 2022?
13. Total of nonreimbursed, paid medical expenses
L Yes L No
and medical insurance premiums....................... 	$ (_____________________)

L	 State income tax return (List state, if other than Idaho:______________.)
L	 Idaho grocery credit form

(Attach receipt - maximum allowable amount: $5,000.)		$ (_____________________)

15. Subtotal of deductions (Add lines 12, 13, and 14).	$_______________________
16. Total net income (Subtract line 15 from line 11)	$_______________________

If you would like information about property tax deferral for any
remaining taxes, ask your assessor or contact the State Tax
Claimant	Spouse Commission for a brochure explaining this program.

14.		
I certify that my Social Security number and birthdate are correct.	 L	
I certify that I am a citizen or legal permanent resident of the
L	
United States, OR
I certify that I am in the United States legally.	
L	

L
L
L

Under penalty of perjury, I certify that to the best of my knowledge
the information I have provided here is true, correct, and complete.

I grant permission to any government agency and contractor to confirm my status and to reveal to the Idaho State Tax Commission the
total monetary payments made to me or my spouse during 2022.
(Check one) L Yes L No

FOR COUNTY USE ONLY
Check all that apply:

L
L
L

Single family	
Multi dwelling ___________%	
Multi use _______________%	

L
L
L
L
L

Sole owner
Community property
Partial ownership ____________%
Trust or life estate

LP, LLC, or Corp.
	
Overall claimant percentage of ownership/use ______________________%
I _____________________________­­________, certify that Property Tax
County Assessor or Deputy Assessor

Claimant(s) (Please print.)

Date

Reduction benefits are only applied to the claimant’s eligible portion of the net taxable
value.
Tax reduction not to exceed:

Signature(s) and Relationship

Date

Telephone Number

THIS APPLICATION MUST BE FILED WITH YOUR
COUNTY ASSESSOR BY APRIL 18, 2023

EFO00002_12-29-2022