REVENUE AND TAXATION
PROPERTY TAX RELIEF
63-705A. special property tax reduction for disabled veterans. (1) For tax year 2019 and thereafter, regardless of any reduction received under section 63-705, Idaho Code, a veteran with a service-connected disability of one hundred percent (100%) shall receive a special reduction in property taxes levied on his homestead, as defined in section 63-701, Idaho Code. The special property tax reduction shall be in the amount of one thousand three hundred twenty dollars ($1,320) or for the amount of the veteran’s actual property taxes, whichever is less. If a veteran qualifies for property tax reduction under both this section and section 63-705, Idaho Code, the combined property tax reduction amount may not exceed the actual amount of the veteran’s property taxes on his homestead.
(2) An applicant for a special property tax reduction under this section shall comply with all procedural requirements set forth in sections 63-701 through 63-710, Idaho Code, with the exception of any income documentation.
(3) In the event that a qualified veteran applies for the special property tax reduction in this section but then dies, the veteran’s surviving spouse is entitled to receive the special property tax reduction in that year and subsequent years, until such time as the surviving spouse remarries, dies, or no longer has property tax levied on the homestead.
[63-705A, added 2018, ch. 183, sec. 2, p. 401.]