Yes. Idaho has a homeowner's exemption for owner-occupied homes, including mobile homes. This exempts 50% or $81,000 whichever is less, of your land and home's assessed value; taxes are computed on the remaining value. Homeowner's Applications are available at the Assessor's Office. When an application is approved, the exemption is permanent as long as you own and occupy the property. If the property is sold, the new owner must file a new application. There are no income or age restrictions, but you can qualify for an exemption on only one property. You must apply for the exemption by April 15.You may also qualify for the Circuit Breaker tax reduction if you are 65 or older, widow or widower, blind or disabled of any age and meet income and residence requirements. Applications for Circuit Breaker benefits must be filed by April 15.