Idaho Application for Property Tax Deferral

Application for Property Tax Deferral
Property Tax Deferral (obsolete) 
2019 Property Tax Deferral program
Apply between January 1 and April 15, 2019
What is the Property Tax Deferral Program?
The Property Tax Deferral Program offers individuals a way to defer property taxes* on their home and up
to one acre of land. The taxes and interest must eventually be repaid to the state of Idaho.
*Property Tax Deferral payments will not reduce solid waste, irrigation, or other fees charged by
government entities.

Qualifications
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, 2019, and it:
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Isn’t subject to a trust, life estate, or other interest
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, 2019:
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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 $44,510 or less for 2018.
When you complete your application, include income reported to you and your spouse in 2018.
You must include:
• Wages
• Interest and dividends
• Capital gains
• Business, farm, and rental net income
• Social Security and Supplemental Security income
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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

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*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
2018:
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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 your county assessor for an application. The office is listed under County Offices in your
telephone directory.
2. Complete the application. If you need help completing the application, the assessor’s staff will
assist you. You must apply for your 2019 property tax deferral between January 1 and April 15,
2019. You and your spouse must sign the application, and these signatures must be notarized.
3. 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. (You can get
this from your county assessor.)
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• A copy of your fire and casualty insurance policy.
You must apply and qualify each year to receive a property tax deferral. Property tax deferrals are not
renewed automatically.
If approved, your property tax deferral will be applied to your December 2019 tax bill.

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.

This publication does not provide full explanation of Idaho tax laws or rules. For more information,
contact:
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Your county assessor
Idaho State Tax Commission: 334-7736 in the Boise area or toll-free at (800) 334-7756, ext. 2
Hearing impaired: TDD (800) 377-3529
tax.idaho.gov

Idaho laws passed after January 1, 2019, are not reflected in this publication.
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