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 do not include delinquencies for more than two tax years.

Additionally, the bill clarifies that qualified claimants can apply for property tax deferral on qualified property in subsequent years, ensuring ongoing access to this relief. The bill declares an emergency, making it effective on July 1, 2025.

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