REVISED
STATEMENT OF PURPOSE
RS27715 / S1417
This legislation amends Idaho Code 63-705 to adjust eligibility and benefits of the Property Tax Relief
Program (“Circuit Breaker” Program) to provide real property tax relief to Idaho’s low income senior
citizens, widow(er)s, blind, fatherless or motherless children under 18 years of age, former prisoners of war,
veterans with service-connected disabilities, veteran penioners with non-service-connected disabilities, and/or
disabled as defined in Title 63 of the Idaho Code. The legislation additionally creates a distinciton between a
homeowner household of one (1) person and a household of two (2) or more. The purpose of the bill is to
assist vulnerable Idahoans afford real property taxes and remain in their respective homes
FISCAL NOTE
The bill would become effective retroactive to January 1, 2020. In FY 2021 the fiscal impact would be an
estimated $6.65 million additional expense for the Idaho Property Tax Relief Program.
Contact:
Senator Kelly Arthur Anthon
(208) 332-1327
Senator Grant Burgoyne
(208) 332-1409
Senator Dave Lent
(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 REVISED: 03/15/2020, 2:53 PM


Statutes affected:
Bill Text: 63-705