Property Tax Reduction Program

Assessor

The Property Tax Reduction program (commonly known as the Circuit Breaker) is a program that reduces property taxes for qualified applicants. The amount of reduction is based on the total household income for the previous calendar year. If you qualify, the property taxes on your primary home and up to one acre of land may be reduced by as much as $1,320. See income brackets external.  This program does NOT place a lien on your property.  Solid waste, irrigation or other fees cannot be reduced by the Property Tax Reduction benefits per Idaho code 63-701 external.

This application can be complicated, but don’t worry Assessor staff is trained to complete them for you.  Bring your documents to us and we will do the rest.  Assessor staff travels to the local senior centers around Canyon county to receive PTR applications and assist anyone that needs it.

When to Apply

You must apply for the PTR every year it is not renewed annually like the homeowner’s exemption.  Applications are accepted only between January 1st and April 15th but you should wait until you’ve received all of your income documents.  The beginning of February is the best time to apply – you should have all of your documents and the lines still aren’t very long in our office.  The closer it gets to April 15th the longer the wait, so don’t wait until the last minute!  Even if you file an extension on your income taxes, the PTR application must be submitted by April 15th.  If you’re filing an extension on your property taxes, complete as much of the PTR application as you can and submit it by April 15th, the State Tax Commission will contact you later in the year to obtain any omitted information.

HOW TO QUALIFY

Do I Qualify For The Property Tax Reduction?

You may qualify for a property tax reduction if you meet the following requirements.

  1. Qualify for and have a Homeowners Exemption – (You may qualify if you live in a care facility or nursing home. For more information contact your county assessor at assessordept@canyonco.org) and
  2. Your total household income for the prior year was $29,470 or less after deductions and
  3. You are in one or more of the following categories as of January 1st:
    • Age 65 or older
    • Widow(er) of any age
    • Blind
    • Fatherless or motherless child under 18 years of age
    • Former prisoner/hostage of war
    • Veteran with at least 10% service connected disability, or receiving VA pension for a nonservice-connected disability.
    • Disabled as recognized by the Social Security Administration, Railroad Retirement Board, Federal Civil Service or a public employee retirement system.  You may still qualify if your disability application is being processed or appealed.

INCOME GUIDELINES

When completing the application, it is required to report all household income received in the prior year by yourself and your spouse (even if you are legally separated).

Types of income that must be included:

  • Wages
  • Interest (including taxable and nontaxable)
  • Dividends
  • Capital gains
  • Business, farm and rental net income
  • Social security/SSI (Supplemental Security Income)
  • Railroad Retirement
  • Unemployment/workers compensation
  • Pensions, IRA’s and annuities (except qualified rollovers)
  • Military retirement benefits
  • VA pensions and compensation (excluding VA Pension received for 40% and higher service connected disability, proof of rating)
  • Department of Health and Welfare payments (including Aid for Dependent Children and housing assistance)
  • Child support/alimony
  • Strike benefits
  • “Loss of earnings” insurance payments
  • Disability income from any source
  • Gambling winnings

Types of expenditures that may be deducted your income:

*Charitable Donations are NOT deductible for this program
  • Medical/dental and related expenses not reimbursed by Medicare or other insurance (including vision, dental, prescriptions drugs, and mileage for trips relating to your health care)
  • Medical insurance premiums (home & auto insurance are NOT deductible for this program)
  • Payment or prepayment of funeral expenses for you and your spouse only
  • Business and farm losses (you must submit a copy of the appropriate federal schedule)
  • Early withdrawal penalties
  • Alimony paid

DOCUMENTATION

First time applicants need to present the following documentation to the Deputy Assessor at the time of application.

  • Social Security/Railroad Retirement 1099 forms or
  • Valid Idaho driver’s license, Idaho identification card, Social Security Card, or Birth Certificate
  • If disabled, provide certification of disability from Social Security or other agency (or show proof that your claim is being processed or appealed); If VA disabled provide certification from VA annually.
  • If blind, provide certification from your doctor.

All applicants that file an income tax return need to provide the following:

  • Federal income tax return
  • Documents showing income not reported on your income tax return
  • Proof of deductions:
    • Provide a copy of Federal Schedule A, if you itemized your deductions.  If you did not file a Schedule A, please provide the following:

      All applicants that don’t file an income tax return need to provide the following:

      • Social Security/Railroad Retirement and all other 1099 forms you received
      • W-2’s
      • Any other documents showing income not already reported
      • A completed medical expense statement and proof of payment of non-reimbursed medical expenses. Statements from your medical providers with totals are preferred. (documentation must show amount actually paid not just amount billed)
      • Proof of all other deductions you are claiming

Summary

All returning applicants will receive an application in the mail each January.  Returning applicants can complete this application on their own and mail it to the county Assessor along with the appropriate documentation listed above or bring it in to be completed by a Deputy Assessor – free of charge.  All first time applicants must apply in person.  Please bring all of the documentation requested above to prevent making multiple trips.

The property tax reduction can be applied for only between January 1st and April 15th. To continue receiving this benefit, you must apply and qualify each year. It is not renewed automatically.

First time applicants are required to show proof of  status, and U.S. residency when filing.  All applicants are required to provide proof of income and deductions.  If you are missing some of this information, complete as much of the form as possible, sign and return it to the County Assessor by the April 15th deadline.   Extensions can not be filed on this program even if an extension is filed on your income taxes.

Once the application is accepted and approved at the county level, it is sent to the state for final approval.  Questions regarding the status of an application at that point should to be directed to the State Tax Commission.  If the application is approved by the state, a reduction will appear on the property tax notice sent the following December.  No other notification is given unless the state has questions or needs more documentation.

Property Tax Reduction Frequently Asked Questions

Share this information with your friends, family, neighbors and clients.  Click here for a printable brochure external

For more information contact the Idaho State Tax Commission external at (208)334-7736.

2017 PTR Schedule

Each year staff from the Assessor’s office visits the various Senior Centers in the county to assist the public in completing their property tax reduction application.  Below is the schedule for this year.  Save gas and plan to meet our staff at a senior center nearest you.

Nampa Center February 16, 2017 9:00 am – 1:00 pm
Middleton Center February 21, 2017 10:00 am – 12:00 pm
Parma Center March 7, 2017 9:00 am – 11:00 am
Wilder City Hall March 8, 2017 9:00 am – 11:00 am
Melba Center March 9, 2017 11:00 am – 1:00 pm
Nampa Center March 16, 2017 9:00 am – 1:00 pm

For the purpose of the property tax reduction, statements from the medical providers are preferred over individual receipts.

Why use Medical Statements?

  • Individual receipts are a pain to store throughout the year
  • Individual receipts get lost and could potentially cause you to miss out on deductions
  • Individual receipts get crumbled and become illegible
  • Individual receipts are time consuming to total
  • Medical statements are already totaled by the provider
  • You don’t have to keep track of medical statements though-out the year
  • Medical statements are available with just a phone call or online in some cases
  • Medical statements are usually free and in some cases are automatically generated for you

What is an acceptable Medical Statement?

Medical statements should contain the following:

  • The name of the provider
  • Your name
  • Amount and date of payment(s) MADE BY YOU
  • Total amount PAID BY YOU

The following information is NOT necessary for the PTR

  • Amount and date billed
  • Amount paid by insurance or medicare

The following is a list of links to providers that offer medical statements and billing information online.

Walmart Pharmacy external
Walgreens external
Albertson’s Pharmacy external
Rite Aid external
CVS Pharmacy external
Target Pharmacy external
West Valley Medical Center external
St. Lukes external
Saltzer Medical Group external
Mercy Medical Center external

Main Assessor Location

111 N. 11th Ave Caldwell

Main Assessor – Suite 250
Plat Room – Suite 230
Rural Dept – Suite 220

Main Phone / Fax

P 208-454-7431
F 208-454-7349

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Office Hours

Both Locations

Weekdays 8am – 5pm
(excluding holidays)

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Auto License Contact

P 208-455-6020
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