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Homeowner's Exemption (Idaho)

An Idaho property tax exemption under Idaho Code 63-602G for an owner-occupied primary dwelling, removing from taxable value the lesser of 50% of market value or $125,000. The owner applies to the county assessor by the last business day of the year, and it generally continues without reapplying. Idaho taxes are due in full or first half by December 20 and the second half by June 20 of the next year. It is separate from the $175,000 creditor homestead exemption in Title 55.