Bill > H0564

This bill amends existing law to provide for investigation by a county assessor into a person's entitlement to the homestead tax exemption. The key provisions include: (1) allowing the county assessor to investigate whether an applicant has claimed the exemption for another homestead and refuse to grant the exemption if it appears the exemption has been improperly claimed; (2) requiring the state tax commission to disclose relevant information to county officials to help determine the validity of the exemption claim; (3) allowing taxpayers to appeal the assessor's refusal to grant the exemption or decision to assess a recovery of property tax; and (4) establishing a process for the recovery of improperly claimed or approved exemptions, including the ability for the county to waive the recovery in certain cases. The bill also includes provisions related to the timing and treatment of the recovered taxes.

Budget and Finance

Revenue and Taxation Committee (H)

https://legislature.idaho.gov/sessioninfo/2022/legislation/H0564/