WHAT IS THE PROPERTY TAX REDUCTION PROGRAM?
The Property Tax Reduction (Circuit Breaker) program reduces property taxes for qualified applicants based on income for the previous calendar year. This program is managed by the State Tax Commission in Boise. If you qualify, the property taxes on your home may be reduced by as much as $1,320. The benefits will reduce by half the solid waste fees (listed under Special Assessments on your Assessment Notice). • WHO QUALIFIES? You may qualify if you meet the following requirements: • You owned and lived in a home or mobile home in Idaho (or possibly a care facility or nursing home) that was your primary residence before April 15. • Your income for the previous year was at or less than an amount specified for a particular year (for 2009, your 2008 income must be $28,000 or less after deductions). • AND You were in one or more of the following categories as of January 1: • Age 65 or older • Widow(widower) • Blind • Fatherless or motherless child under 18 years of age • Former prisoner of w
