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Canyon County · Idaho

Property Tax in Canyon County, 2026

A calculator and field guide for Nampa-area homeowners — and for anyone considering a move to Canyon County — including Idaho's 100% assessment ratio, the $125,000 Homestead Exemption (Idaho Code §63-602G — lesser of $125K or 50% of MV), the HB 292 of 2023 Homeowner Property Tax Relief Account (state-funded ~$200-500/yr automatic credit, made permanent at $50M/yr by HB 304 of 2025), the parallel School District Facilities Fund ($50M/yr state payment of eligible school bond debt), the Property Tax Reduction (Circuit Breaker §63-705) for 65+/widowed/disabled with HHI ≤ $39,130 ($250-$1,500 refundable), and the $1,500 Veterans Property Tax Reduction (NOT full — Idaho is NOT a categorical full-vet state).

Median Effective Rate
0.83%
tax bill ÷ market value
Median Home Value
$410,000
single-family, 2026
Typical Annual Bill
$3,403
on taxable value (FMV − $125K Homestead Exemption per Idaho Code §63-602G) × mill levy / 1000 (100% AR; HB 292 of 2023 Tax Relief Credit applied post-bill)
Assessor
Canyon Co Assessor
Thinking of moving? Compare Canyon County side-by-side with any other county we cover.

Canyon County operates under Idaho's 100% assessment ratio + $125,000 Homestead Exemption system (Idaho Code §63-602G). Owner-occupied primary residences receive an exemption equal to $125,000 OR 50% of market value, whichever is LESSER, applied as a reduction in taxable value. Canyon's combined mill levy is approximately 11.95 mills per $1,000 of taxable value, producing typical homestead effective rates around 0.83%. HB 292 of 2023 adds a state-funded credit (~$200-500 typical) automatically on the December tax bill.

How the bill is built

Idaho is a 100% AR state — the assessor sets market value with no AR reduction. For owner-occupied homesteads, subtract $125,000 OR 50% of MV (whichever is lesser) to get taxable value. A $400K homestead: TV = $275K. A $200K homestead: TV = $100K (50% cap). Tax = TV × combined mill levy / 1000. State credits (HB 292, PTR Circuit Breaker, Veterans Reduction) apply to the bill after calculation. Bills issue in November, half due Dec 20 and half June 20.

HB 292 of 2023 was Idaho's response to the 2020-2022 housing boom. Two state-funded mechanisms apply automatically to homesteads: the Homeowner Property Tax Relief Account (~$200-500 December bill credit) and the School District Facilities Fund (state pays eligible school bond debt). HB 304 of 2025 made both permanent at $100M/year combined.
Idaho is NOT a full-vet-exemption state. The Veterans Property Tax Reduction (Idaho Code §63-701) caps at $1,500/year for 100% P&T or IU disabled vets — no income limit, but the ceiling means high-bill Boise/CDA homestead owners still pay the difference. Stack with the $125K Homestead Exemption + HB 292 credit for compounded benefit.

2026 Canyon County rate breakdown (combined mill levy per $1,000 of taxable value (100% AR; FMV − $125K Homestead Exemption); HB 292 Homeowner Tax Relief Credit ~$200-500 applied post-bill, Caldwell district)

Taxing entityRate
Canyon County combined mill levy (county + city + school district + highway district + library district + irrigation district); typical Nampa residential tax code area, post 100% AR + $125K Homestead Exemption11.9500
Combined total11.9500

As of April 27, 2026 · From Canyon County Assessor.

Note: Canyon County is Idaho’s second-largest county by population (~250,000) and the western anchor of the Treasure Valley. Nampa (~115,000) is Idaho’s third-largest city, and Caldwell (~70,000) is the county seat (one of the few Idaho counties where the seat is NOT the largest city). The county is a major agricultural region — sugar beets, dairy (Idaho’s #2 milk production state, with most coming from the Magic Valley + Treasure Valley), and onions (Canyon + Owyhee + Malheur counties form the Treasure Valley onion district, the largest US onion-producing region by volume).
Note: Canyon County’s 0.83% effective rate is somewhat above Ada County’s 0.71% — reflecting Canyon’s higher mill levies (Nampa-area tax code areas typical 11.95 mills/$1,000 vs Ada’s 9.30 mills) applied to lower median home values around $410,000. The combination produces median bills of ~$2,366 on the median homestead post the $125,000 Homestead Exemption. Canyon County has experienced rapid Treasure Valley overflow growth since 2015 — Nampa was one of the fastest-growing US cities by percentage 2015-2024, with home values rising ~95% in that period.
Note: Canyon County is home to the College of Western Idaho (CWI, established 2007 — Idaho’s newest community college, with ~22,000 enrolled credit + non-credit students) and Northwest Nazarene University (NNU, ~2,000 students, Christian liberal arts). Caldwell hosts the Idaho Shakespeare Festival’s touring season + the Caldwell Night Rodeo (one of the longest-running Western rodeos in Idaho, since 1936). Sun Valley Co. (the Idaho ski resort) was founded in 1936 by Union Pacific railroad chairman Averell Harriman partly to drive winter passenger traffic on the UP’s Idaho lines.

Deductions and exemptions for 2026

Idaho homeowner relief operates through four mechanisms: the $125,000 Homestead Exemption (applies automatically to all primary residences), HB 292's Homeowner Tax Relief Credit (state-funded, ~$200-500 automatic), the Property Tax Reduction Program / Circuit Breaker (income-tested, $250-$1,500 for 65+/widowed/disabled), and the Veterans Property Tax Reduction (up to $1,500 for 100% disabled vets, no income limit). Idaho is NOT a full-vet-exemption state — the $1,500 ceiling matters for high-bill homesteads.

Homestead Exemption (Idaho Code §63-602G)

Reduces taxable value by the LESSER of $125,000 OR 50% of market value, for owner-occupied primary residences. Examples: $400K home → $125K exemption (cap), TV = $275K. $200K home → $100K exemption (50% cap), TV = $100K. Apply with County Assessor; the homestead must be owner-occupied as primary dwelling on January 1 (or before April 15 if purchased after; later filings prorate). One-time application — auto-renews unless ownership or residency changes. Raised from $100K to $125K effective Jan 1, 2022 (HB 389 of 2021).

HB 292 of 2023 Homeowner Property Tax Relief Account

State-funded direct credit applied automatically to the December tax bill on all homestead-exempted properties — no application required. Typical reduction $200-500/year. HB 304 of 2025 made the funding permanent at $50M/year, plus another $50M/year to a parallel School District Facilities Fund that pays eligible school bond debt (reducing the school levy portion for all property owners with eligible bonds). The credit was Idaho's response to the 2020-2022 housing boom that drove Treasure Valley and Coeur d'Alene home values up 80-100%.

Property Tax Reduction Program (Circuit Breaker, Idaho Code §63-705)

Refundable credit of $250-$1,500 for homeowners 65+ OR widowed OR disabled OR blind OR former POW/hostage with 2025 income (after medical expenses) ≤ $39,130 for 2026 tax year. Home value cap: market value ≤ 200% of county median assessed value. Apply with County Assessor or Idaho State Tax Commission between Jan 1 and Apr 15; annual application required. New online portal at the Tax Commission since 2024. A separate Property Tax Deferral program (income limit ~$61,674) lets seniors defer with a state lien repaid at sale.

Veterans Property Tax Reduction (Idaho Code §63-701 et seq.)

Up to $1,500 maximum tax credit for veterans with 100% service-connected disability OR 100% individual unemployability rating. NO income limit. Apply by April 15 with County Assessor or Idaho State Tax Commission; submit VA disability rating letter + DD-214. P&T disabled: one-time application, auto-renews. Non-P&T 100% disabled / IU: annual application required. Stacks with Homestead Exemption + HB 292 credit — a 100% disabled vet in Boise can bring a typical ~$3,800 bill down to ~$1,800-2,100.

Appealing your assessment

Assessment notices are mailed in early June. Contact the County Assessor's office immediately to request informal review; if unsatisfied, file formal appeal with the County Board of Equalization no later than the FOURTH MONDAY OF JUNE (Idaho Code §63-501A). The BOE meets July-August. Appeal further to the Idaho Board of Tax Appeals within 30 days, then District Court. Idaho's tight ~3-week appeal window catches many homeowners off guard — assessment notices arrive early June and BOE deadline is fourth Monday of June.

Cities and towns in Canyon County

Canyon County contains 6 incorporated municipalities, ranging from Caldwell to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Canyon County is subject to Canyon County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town Type Population (2020)
Nampa city 115,000
Caldwell County seat city 70,000
Middleton city 11,000
Parma city 2,000
Wilder city 1,700
Notus city 600

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Caldwell tax district. Other cities in Canyon County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Canyon County Assessor before relying on any estimate.

Compare with neighboring counties

Frequently asked questions

When are Idaho property taxes due?

Bills are issued in November by the county treasurer. Most counties allow split-payment: first half due December 20, second half due June 20. Late payments accrue 1% per month + 2% penalty. Most homeowners pay through escrow. The HB 292 credit applies automatically to the December bill if your homestead exemption is on file with the County Assessor.

How does Idaho's $125,000 Homestead Exemption work?

The exemption (Idaho Code §63-602G) reduces taxable value by the LESSER of $125,000 OR 50% of market value. A $400K home: $125K exempt, TV = $275K. A $200K home: $100K exempt (50% cap), TV = $100K. Apply once with the County Assessor — auto-renews unless ownership or residency changes. Idaho is a 100% AR state, so the exemption directly reduces taxable value (no AR layer).

What is HB 292 of 2023?

HB 292 was Idaho's response to the 2020-2022 housing boom. It created two state-funded mechanisms: a Homeowner Property Tax Relief Account (~$200-500 automatic credit on the December bill for all homestead-exempted properties) and a School District Facilities Fund (state pays eligible school bond debt, reducing the school levy for all owners with eligible bonds). HB 304 of 2025 made both permanent at $100M/year combined. No application required.

How does the Property Tax Reduction (Circuit Breaker) work?

Refundable credit of $250-$1,500 for homeowners 65+ OR widowed OR disabled OR blind OR former POW with 2025 income (after medical expenses) ≤ $39,130 for 2026. Home value cap: market value ≤ 200% of county median assessed value. Apply with County Assessor or Idaho State Tax Commission between Jan 1 and Apr 15; annual application required. Sliding scale by income — lowest-income filers get the full $1,500.

Why isn't Idaho a full-vet-exemption state?

The Veterans Property Tax Reduction (Idaho Code §63-701) is a $1,500 maximum credit, not a full exemption. A 100% disabled veteran in Boise with a typical ~$3,800 bill still owes ~$2,300 after the credit; in lower-bill rural counties (Bingham ~$1,500), the $1,500 credit approximates full exemption. The benefit has NO income limit (unlike the senior PTR Circuit Breaker), and stacks with the $125K Homestead Exemption + HB 292 credit. Apply by April 15.

About Canyon County

Beyond the property tax — a few things you might not know about the place.

Weird fact
The Treasure Valley onion district — covering Canyon and Owyhee counties in Idaho plus Malheur County in eastern Oregon — produces approximately 25% of all US onions by volume. The district is the largest dry-storage onion-producing region in the United States; nearly every yellow onion sold at major US grocery chains during winter months (December-April) was grown in the Treasure Valley, harvested August-September, and stored in temperature-controlled warehouses outside Nampa, Caldwell, and Parma. The onion industry is so dominant that the National Onion Association is headquartered in Greeley, Colorado but holds annual conferences in Boise/Nampa.
Hometown hero
William Edgar Borah
The American politician William Edgar Borah (1865-1940) — born in Fairfield, Illinois but moved to Boise in 1890 to practice law — represented Idaho as US Senator (R) from 1907 to 1940, becoming one of the most influential Republican senators of the early 20th century. Borah chaired the Senate Foreign Relations Committee from 1924 to 1933, played a leading role in the 1919-1920 Senate rejection of the Treaty of Versailles and the League of Nations, and was a vocal isolationist throughout the interwar period. Borah was widely considered a presidential contender in 1932 and 1936 but never received a major-party nomination. He was known for his oratory — earning the nickname "the Lion of Idaho" — and his independence from party leadership. Borah High School in Boise is named for him; Borah Peak (12,668 feet) — the highest peak in Idaho — was renamed in his honor in 1934. Borah’s influence on Canyon County was through his political base in the Treasure Valley (Boise/Nampa/Caldwell).
Biggest annual event
Caldwell Night Rodeo
Held annually for 6 nights in mid-August at the Caldwell Night Rodeo Grounds since 1936, the Caldwell Night Rodeo is one of the largest PRCA rodeos in the western United States — drawing ~80,000 attendees and the top professional rodeo cowboys and cowgirls (the Caldwell Night Rodeo is a "Top 50" PRCA event by purse, paying out ~$500,000+ in prize money). Nampa hosts the Snake River Stampede (one of the oldest rodeos in the western US, since 1937) in late July at the Idaho Center. The Treasure Valley also hosts the Boise Music Festival (June at Ford Idaho Center in Nampa) drawing ~50,000 attendees.

About this site's data and estimates. The Property Tax Almanac is an independent editorial reference. It is not affiliated with any government agency, tax assessor, or tax preparation service. The calculators and data on this site are informational and are not a substitute for advice from a qualified tax professional, attorney, or your official county assessor or appraisal district.

Accuracy, sources, and scope. Tax rate data is compiled from publicly available sources — including the Texas Comptroller of Public Accounts, the Indiana Department of Local Government Finance, the Illinois Department of Revenue, the Florida Department of Revenue, the Tennessee Comptroller of the Treasury, the Arizona Department of Revenue, the North Carolina Department of Revenue, the Wisconsin Department of Revenue, the Michigan Department of Treasury, the Iowa Department of Revenue and Iowa Department of Management, the Minnesota Department of Revenue, the California State Board of Equalization, individual county appraisal and assessor offices, and the US Census Bureau — and is believed to be accurate as of the "revised" date shown on each page. Rates change annually (and sometimes mid-year) through local budget adoptions, legislative action, and voter-approved measures. Rates displayed reflect the primary tax district of the county seat; rates in other cities, school districts, Municipal Utility Districts (MUDs), Emergency Services Districts (ESDs), Mello-Roos Community Facilities Districts (CFDs), and special taxing units within the same county may be meaningfully higher or lower. Census population figures are from the 2020 Decennial Census and are rounded to the nearest 100.

How to use these estimates. The calculator produces a rough estimate based on the county seat's combined rate, statutory deductions and exemptions available statewide, and the value you enter. Your actual bill depends on your specific parcel's assessed or appraised value, the exact taxing entities covering your address, any local-option exemptions you qualify for, any assessment caps or circuit-breaker protections (e.g., Florida's Save Our Homes, Arizona's Prop 117 LPV cap, Indiana's 1% circuit breaker, North Carolina's Elderly/Disabled Exclusion, Wisconsin's Lottery & Gaming Credit, Michigan's Proposal A 5%/IRM cap, Iowa's residential rollback, Minnesota's Homestead Market Value Exclusion, California's Proposition 13 acquisition-value system and 2% annual cap), and any appeal or protest outcomes. For an authoritative figure, consult your county appraisal district (Texas), county assessor (Indiana, Illinois, Tennessee, Arizona, North Carolina, Iowa, Minnesota, California), county property appraiser (Florida), or municipal/township assessor (Wisconsin and Michigan — assessments are set at the city/village/township level rather than the county level; some Iowa and Minnesota cities also have city-level assessors). The contact information for the primary authority in each county is listed at the top of that county's page.

No legal or tax advice; no warranty. Nothing on this site constitutes legal, tax, financial, investment, or real estate advice. The Property Tax Almanac, its authors, and its publisher make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability of the content on this site. Any reliance you place on the information is strictly at your own risk. We are not liable for any loss or damage — including without limitation, indirect or consequential loss or damage — arising from the use of this site or from decisions made based on its content.

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