TITLE 63

REVENUE AND TAXATION

CHAPTER 7

PROPERTY TAX RELIEF

63-702.  reduction in property TAXES or occupancy taxes — Claim is personal — Exceptions. 

(1) (a)  A property tax reduction shall be allowed pursuant to the provisions of sections 63-701 through 63-710, Idaho Code, if the owner occupies the residential improvements after January 1 but before April 15, and if no other property tax reductions or occupancy tax reductions under this section have been claimed by the owner for the same year.

(b)  An occupancy tax reduction shall be allowed pursuant to the provisions of sections 63-701 through 63-710, Idaho Code, if the owner occupies the newly constructed residential improvements at any time during the year and has not filed for a property tax reduction or occupancy tax reduction under this section on any other homestead for the same year.

(c)(i)  Notwithstanding any other provision of law, an owner may transfer his property tax reduction or occupancy tax reduction benefits upon changing his residence after April 15 if he meets all of the following requirements:

1.  The owner is a veteran with a service-connected disability of one hundred percent (100%) or a disability rating based on individual unemployability rating that is compensated at the one hundred percent (100%) disability rate, as certified by the United States department of veterans affairs;

2.  The owner has applied for and been granted the tax reduction benefit under this section before April 15;

3.  After April 15 but before October 1, the qualified veteran has changed his homestead to a separate property that, but for the date requirements, would qualify for a reduction under this section; and

4.  The owner has notified the state tax commission before October 1 of the desire to transfer his tax reduction benefits to the qualifying property.

(ii)  The state tax commission must notify the appropriate county officials to transfer the tax reduction benefits to the property qualifying for the tax reduction.

(2)  The right to file a claim under the provisions of sections 63-701 through 63-710, Idaho Code, shall be personal to the claimant and shall not survive his death except:

(a)  Such right may be exercised on behalf of a living claimant by an agent authorized in writing to so act, by a guardian or other representative acting pursuant to judicial authority or by any person or entity described in section 63-711(3), Idaho Code. If a claimant dies after having filed a timely claim, the amount thereof shall be allowed to his personal representative, if one is appointed, or to surviving heirs or to the trust or other entity owning the property, as appropriate; and

(b)  In the case of property owned by an estate, revocable trust, irrevocable trust, limited partnership, limited liability company or corporation, where the deceased person’s widow or widower succeeds to the interest of the deceased person in that entity and occupies the dwelling as required in this chapter, the deceased owner’s widow or widower, or any person or entity described in section 63-711(3), Idaho Code, on behalf of that widow or widower:

(i)  May file a claim on behalf of the deceased spouse if the deceased spouse qualified or would have qualified as a claimant under subsection (1) of this section in the year in which the claim is filed; or

(ii)  The widow or widower shall be deemed the owner of the property in any year after the year of the death of the spouse.

History:

[63-702, added 1996, ch. 98, sec. 8, p. 364; am. 1997, ch. 117, sec. 24, p. 325; am. 2001, ch. 69, sec. 3, p. 135; am. 2001, ch. 166, sec. 2, p. 578; am. 2004, ch. 156, sec. 3, p. 501; am. 2019, ch. 31, sec. 2, p. 87; am. 2021, ch. 68, sec. 1, p. 249.]