Bill > S1074

This bill amends Idaho property tax law to create a new school levy exemption for homeowners with school-age children who are not enrolled in public schools. Starting in 2025, homeowners can receive an additional property tax exemption for school levies if their homestead is occupied by a "qualifying school-age child" - defined as a child between 5 and 18 years old who is not enrolled in a public school district or public charter school, not receiving public education assistance, and either attending a private school or being privately homeschooled. The exemption will not apply if any children in the home do not meet these specific qualifications. The bill also makes several technical amendments to update code references and clarify existing homestead exemption procedures, such as specifying how improper exemption claims will be handled and creating a database to track exemptions. The legislation includes an emergency clause making it effective immediately upon passage and retroactive to January 1, 2025, which means homeowners could potentially claim this new exemption for the 2025 tax year.

Budget and Finance, Justice

Local Government and Taxation Committee (S)

https://legislature.idaho.gov/sessioninfo/2025/legislation/S1074/