TITLE 63

REVENUE AND TAXATION

CHAPTER 7

PROPERTY TAX RELIEF

63-714.  Application — Deferral of property tax. (1) A qualified claimant, as defined in section 63-713(1)(a), Idaho Code, may elect, upon the application for property tax relief filed under section 63-703, Idaho Code, to defer payment of any property tax due, including delinquencies, interest, late charges, costs, and fees. A qualified claimant, as defined in section 63-713(1)(b), Idaho Code, may apply for property tax deferral under sections 63-712 through 63-721, Idaho Code. The state tax commission shall prescribe the form and manner by which the election must be made and may require that the application include information establishing the outstanding balance of any encumbrances, proof of insurance of an amount adequate for the amount of deferred tax and interest, and such other information as the state tax commission reasonably determines to be necessary. The state tax commission may require written or other proof of the encumbrances or casualty insurance in such form as the state tax commission may determine.

(2)  No application for deferral of property taxes shall be granted if:

(a)  The application fails to show sufficient equity in that property; or

(b)  The application fails to show proof of insurance of an amount adequate for the amount of the deferred tax and interest.

(3)(a)  Applications for deferral of property taxes submitted after the September deadline pursuant to section 63-715, Idaho Code, and before December 31, shall be accepted and processed after January 1 of the following year with no interest or penalties accruing for the time period between the application submission and the receipt by the county of reimbursement payment from the state tax commission pursuant to section 63-717, Idaho Code.

(b)  Applications that include property tax delinquencies for more than two (2) property tax years shall be submitted by the September deadline.

(4)  For a qualified claimant who owes property taxes for one (1) or more tax years, the deferral of property taxes provided in this section shall include in the deferral any outstanding balance owed in property taxes on the property, including delinquencies, interest, late charges, costs, and fees.

(5)  Nothing in this section shall preclude a qualified claimant from applying for property tax deferral on qualified property in any subsequent years.

History:

[63-714, added 2006, ch. 234, sec. 1, p. 694; am. 2008, ch. 214, sec. 2, p. 670; am. 2013, ch. 22, sec. 2, p. 42; am. 2025, ch. 299, sec. 1, p. 1252.]