This bill amends Section 63-714 of the Idaho Code to revise the provisions regarding the deferral of property taxes for qualified claimants. Key changes include the addition of language that allows for the deferral of property tax payments to include delinquencies, interest, late charges, costs, and fees. Furthermore, it establishes that applications for deferral submitted after the September deadline will be accepted and processed without accruing interest or penalties until the following January, provided they are submitted before December 31. Additionally, applications that include property tax delinquencies for more than two years must be submitted by the September deadline.

The bill also clarifies that qualified claimants can apply for property tax deferral on qualified property in subsequent years, ensuring ongoing access to this relief. The effective date of the act is set for July 1, 2025, and an emergency is declared to exist, allowing for immediate implementation of these changes.

Statutes affected:
Bill Text: 63-714
Engrossment 1: 63-714
Engrossment 2: 63-714