TITLE 63

REVENUE AND TAXATION

CHAPTER 7

PROPERTY TAX RELIEF

63-707.  Procedure after claim approval. (1) The county assessor shall prepare a tax reduction roll, which shall be in addition to the property roll, the subsequent property roll, and missed property rolls. The tax reduction roll shall show:

(a)  The name of the taxpayer;

(b)  The description of the property for which a reduction in property taxes or occupancy taxes is claimed, suitably detailed to meet the requirements of the individual county;

(c)  The assessor’s best estimate of current market value, and any prorated net taxable value of the eligible portion of the property’s current market value for assessment purposes;

(d)  The amount of tax reduction for which the applicant is eligible as determined by the income of the claimant and, if married, the claimant’s spouse, pursuant to sections 63-704 and 63-705, Idaho Code; and

(e)  The amount of tax reduction for which a disabled veteran homeowner is eligible, pursuant to section 63-705A, Idaho Code.

(2)  Except as provided in section 63-317, Idaho Code, and as soon as possible, but in any event by no later than June 1, the tax reduction roll shall be certified to the county auditor and to the state tax commission in the manner prescribed by rules promulgated by the state tax commission. The property tax reduction roll shall be accompanied by a copy of the claim forms.

(3)  (a) Except as provided in section 63-317, Idaho Code, and as soon as possible, but in any event by no later than the fourth Monday of October, the county auditor shall complete the tax reduction roll by adding the following information:

(i)   The current year’s levy for the code area in which the property is situated;

(ii)  The amount of occupancy tax reduction claimed based on the current year’s market value for assessment purposes and the current year’s levy;

(iii) The amount of property tax reduction claimed based on the current year’s market value for assessment purposes and the current year’s levy; and

(iv) The current year’s market value for assessment purposes.

(b)  Except as provided in section 63-317, Idaho Code, and as soon as possible, but in any event no later than the fourth Monday of October, the county auditor shall certify the completed tax reduction roll to the state tax commission in the manner prescribed by rules promulgated by the state tax commission.

(4)  The state tax commission shall determine the total number of claims to be allowed in each county, the dollar amount of each claim allowed, and the total dollar amount for all claims for each county. These amounts shall be certified to the county auditor and tax collector by the state tax commission by no later than the third Monday in November.

(5)  The state tax commission may audit each and every claim submitted to it and, any other provision of law notwithstanding, may utilize income tax returns filed by the claimant or by the claimant’s spouse to determine the income of the claimant or the claimant’s spouse.

(6)  If it is determined by the state tax commission that a claim is erroneous, the tax commission shall disapprove so much of the claim as necessary in order to conform with statutory standards. The tax commission shall provide the claimant, or the person or entity acting on behalf of the claimant, written notice of the tax commission’s intent to disapprove all or a portion of the claim. The claimant, or the person or entity acting on behalf of the claimant, shall have twenty-eight (28) days to make written protest to the tax commission of the intended action. The claimant, or the person or entity acting on behalf of the claimant, may submit additional information and may request an informal hearing with the commission. If the claimant, or the person or entity acting on behalf of the claimant, fails to make written protest within twenty-eight (28) days, the tax commission shall provide written notice of disapproval to the claimant, or the person or entity acting on behalf of the claimant, by the second Monday of October and to the county auditor of the county from which the claim was received. Any claimant, or person or entity acting on behalf of the claimant, whose claim is disapproved in whole or in part by the state tax commission may:

(a)  File a claim with the county commissioners for a special cancellation pursuant to section 63-711, Idaho Code;

(b)  Appeal such disapproval by the state tax commission to the board of tax appeals or to the district court of the county of residence of the taxpayer within thirty (30) days.

History:

[63-707 added 1996, ch. 98, sec. 8, p. 366; am. 2001, ch. 69, sec. 7, p. 138; am. 2004, ch. 156, sec. 5, p. 503; am. 2011, ch. 85, sec. 3, p. 180; am. 2018, ch. 183, sec. 3, p. 402; am. 2019, ch. 31, sec. 8, p. 90.]