RS28116 / H0020
This bill relates to property tax relief. This bill amends code section 63-701 to allow a standard deduction for
medical expenses in the amount of $4,000. Property tax relief is granted to lower income homeowners that
qualify. They report their various sources of income and are allowed some deductions to reduce that to see
if they meet the income level to qualify for partial relief. Medical expense is one of the allowed deductions.
The $4,000 amount is the historic average amount of medical expense claimed. The language states that the
average amount "may" be used, so if the claimant has larger expenses, they are still allowed to claim those
specific expenses.
Beyond the estimated administrative savings for the Tax Commission in reduced time reviewing the
applications, there is estimated to be a $100,000 reduction to state general or local funds. The total amount of
property tax relief granted is estimated to increase by $100,000, which is reimbursed to the counties by the
Tom Shaner
Tax Commission
(208) 334-7518
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 INTRODUCED: 01/21/2021, 10:04 AM

Statutes affected:
Bill Text: 63-701