This bill amends Section 63-602G of the Idaho Code to revise the provisions regarding the homestead tax exemption. The key changes include the addition of protections for homeowners who are absent due to active military service or religious missions, ensuring they do not lose their exemption status during their absence. The bill defines "religious mission" as service performed for a religious organization that requires relocation from the homestead, with the intention to return upon completion. Additionally, it mandates that homeowners must apply for the exemption annually by a deadline set by the county assessor, and it outlines the process for maintaining exemption status in the event of the owner's death.

Furthermore, the bill establishes a requirement for the state tax commission to create a searchable database of all active exemptions by July 1, 2023, to prevent multiple claims by the same individual and to verify residency for voting purposes. The legislation also includes provisions for the recovery of improperly claimed exemptions and specifies the conditions under which property tax exemptions may be adjusted based on changes in eligibility status. An emergency clause is included, making the act effective immediately upon passage and retroactively applicable to January 1, 2026.

Statutes affected:
Bill Text: 63-602G