Property Tax Reduction Program (Circuit Breaker)

How it works

The Property Tax Reduction Program, commonly called the Circuit Breaker, is a state property-tax relief program for qualified applicants. Canyon County’s Assessor provides the local application path, but the benefit itself is administered by the Idaho State Tax Commission.

If approved, the program reduces property taxes on the applicant’s primary home and up to one acre of land. The county page says the reduction can be as much as $1,500. It is a tax reduction, not a grant, rebate, or direct payment for home repairs or hardening work.

What the money covers

• Property taxes on a primary residence
• Up to one acre of land associated with the home
• It does not reduce solid waste, irrigation, or other fees
• It does not place a lien on the property

Amounts and rules

• Maximum reduction: up to $1,500
• The amount is based on total household income for the previous calendar year
• The page refers applicants to income brackets for the exact reduction calculation
• Beginning tax year 2022, the portion of assessed value eligible for the homeowner’s exemption must be below 200% of the county median value

How to apply

• Applications must be filed every year; the benefit does not renew automatically
• Applications are accepted only from January 1 through April 15
• The page says the preferred method is to apply online
• Paper applications can be submitted by drop box, mail, fax, email, or in person at the Assessor’s counter
• If applying by paper, applications and backup documentation can be placed in sealed envelopes in the drop boxes at the Canyon County Administration Building
• Approved applications are first reviewed at the county level and then sent to the State Tax Commission for final approval
• If approved by the state, the reduction appears on the property tax notice sent the following December

Timing and deadlines

• Filing window: January 1 to April 15
• An extension on income taxes does not extend the PTR deadline
• The page says the beginning of February is the best time to apply so applicants have documents ready and there is time for processing

Documentation notes

• First-time applicants must provide proof of status at the time of application
• All applicants must provide proof of income and deductions
• Applicants may upload documents in the online application