Idaho provides a homeowner’s exemption that reduces the assessed taxable value of an owner-occupied primary residence, lowering your property tax. You apply through your County Assessor’s office, and it generally applies to your primary home and a portion of the land. The exemption amount and qualifying rules are set by Idaho law and have changed over time, so we don’t quote a specific figure here — confirm the current cap and requirements with your County Assessor or a tax professional. Your escrow officer can point you to the right county contact.