STATEMENT OF PURPOSE
RS31095 / H0449
This legislation provides a penalty for a taxpayer claiming more than one homestead exemption for property tax.
The first violation is a financial penalty with subsequent violations being subject to a misdemeanor. Further, this
legislation allows for sharing of information to the Secretary of State to assist in determining that this taxpayer
is only voting or running for office in their primary residence. It also clarifies what information needs to be
collected to make such determinations.
FISCAL NOTE
This legislation may lead to a slight improvement in collecting property taxes already owed along with a slight
increase in revenue for local jurisdictions from the accompanying penalties.
Contact:
Representative Jeff Ehlers
(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: 01/31/2024, 9:51 AM

Statutes affected:
Bill Text: 63-602G, 63-3077, 63-301A