Bill
Bill > H0449
ID H0449
ID H0449Amends existing law to provide penalties for improper homestead exemption claims and to provide for information-sharing between certain government entities.
summary
Introduced
01/31/2024
01/31/2024
In Committee
02/14/2024
02/14/2024
Crossed Over
02/09/2024
02/09/2024
Passed
03/25/2024
03/25/2024
Dead
Signed/Enacted/Adopted
03/25/2024
03/25/2024
Introduced Session
2024 Regular Session
Bill Summary
RELATING TO TAXATION; AMENDING SECTION 63-602G, IDAHO CODE, TO PROVIDE FOR CERTAIN FORMS, TO REQUIRE TAXPAYERS TO PROVIDE CERTAIN INFORMATION TO COUNTY ASSESSORS, TO PROVIDE PENALTIES FOR IMPROPER HOMESTEAD EX- EMPTION CLAIMS, TO PROVIDE QUALIFICATIONS, TO PROVIDE PROCEDURES FOR APPEALS, AND TO MAKE TECHNICAL CORRECTIONS; AMENDING SECTION 63-3077, IDAHO CODE, TO REVISE PROVISIONS REGARDING TAXPAYER INFORMATION COL- LECTED BY THE STATE TAX COMMISSION; AMENDING SECTION 63-301A, IDAHO CODE, TO PROVIDE A CORRECT CODE REFERENCE AND TO MAKE TECHNICAL CORREC- TIONS; AND DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE.
AI Summary
This bill amends existing law to provide penalties for improper homestead exemption claims and to provide for information-sharing between certain government entities. Specifically, the bill:
1. Requires homeowners to provide certain information, such as their full name, date of birth, and address, when applying for the homestead exemption. It also provides penalties for improperly claiming multiple homestead exemptions, including a fine for the first offense and potential criminal charges for subsequent offenses.
2. Allows the state tax commission to share relevant information with county assessors, boards of county commissioners, county clerks, county treasurers, and the secretary of state to help verify the validity of homestead exemption claims and determine a person's residence for voting purposes.
3. Makes technical corrections and clarifications to the homestead exemption law and the laws governing the new construction roll used for property tax assessments.
The bill declares an emergency and provides an effective date of July 1, 2024.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Revenue and Taxation Committee (House)
Last Action
Reported Signed by Governor on March 25, 2024 Session Law Chapter 168 Effective: 07/01/2024 (on 03/25/2024)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.idaho.gov/sessioninfo/2024/legislation/H0449/ |
| BillText | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2024/legislation/H0449.pdf |
| Fiscal Note/Analysis - Statement of Purpose / Fiscal Note | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2024/legislation/H0449SOP.pdf |
Loading...