STATEMENT OF PURPOSE
RS30470 / H0248
The purpose of this legislation is to clarify which costs associated with property taxes, interest, late charges and
costs may be included in the property tax deferral amounts. Currently there is a difference of interpretation
between Idaho Code 63-714 which allows deferral of “any property tax due” and the way the program is
presently administrated, which only allows deferral of the current year’s tax.
FISCAL NOTE
This legislation causes no additional expenditures of funds at the state or local levels of government, nor does
it cause an increase or decrease in revenue for state or local governments.
Contact:
Representative Tony Wisniewski
(208) 332-1000
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 03/01/2023, 8:21 AM

Statutes affected:
Bill Text: 63-714