Bill > H0355

This bill amends Idaho's property tax deferral law to provide more flexible options for qualified claimants seeking to defer property tax payments. The bill expands the scope of deferral to include not just current taxes, but also delinquencies, interest, late charges, costs, and fees. It introduces new provisions allowing late applications submitted after the September deadline (but before December 31) to be processed without accruing additional interest or penalties, provided they are handled after January 1 of the following year. The bill specifies that applications with property tax delinquencies spanning more than two years must be submitted by the September deadline. Additionally, the law clarifies that a qualified claimant can include all outstanding property tax balances in their deferral and maintains the ability to apply for property tax deferral in subsequent years. The state tax commission retains authority to prescribe application forms and require supporting documentation like proof of property equity and adequate insurance. The bill will take effect on July 1, 2025, and is being implemented with an emergency clause to expedite its implementation.

Budget and Finance

Revenue and Taxation Committee (H)

https://legislature.idaho.gov/sessioninfo/2025/legislation/H0355/