This bill amends Section 63-602G of the Idaho Code, which pertains to property tax exemptions for homesteads. Key changes include the requirement for homeowners to provide their Idaho state-issued driver's license or identification card number on the application form, unless they meet specific qualifications outlined in the bill. Additionally, the bill clarifies that the exemption will be effective on the date of application rather than upon approval, and it establishes a new provision that allows for the recovery of property tax exemptions that were improperly claimed or approved.

The bill also introduces provisions to protect homestead exemptions for owners who are absent due to active military service or who have passed away, ensuring that their estates can maintain the exemption for a specified period. Furthermore, it mandates the establishment of a searchable database by July 1, 2023, to track active exemptions and verify that multiple exemptions are not claimed by the same individual. The bill declares an emergency, making it effective immediately upon passage and retroactively applicable to January 1, 2025.

Statutes affected:
Bill Text: 63-602G