Bill > H0717

This bill amends existing law to revise provisions regarding the burden of proof in property tax assessments and to provide for the proration of the homestead exemption based on changes in the property's eligibility status during the tax year. Specifically, the bill shifts the burden of proof to the assessor if a taxpayer introduces evidence that the assessment is not an accurate representation of fair market value. It also requires the proration of the homestead exemption if the property's eligibility status changes during the tax year. Additionally, the bill modifies the deadlines for paying property taxes on the subsequent or missed property roll.

Budget and Finance

Ways and Means Committee (House)

https://legislature.idaho.gov/sessioninfo/2024/legislation/H0717/