TallyIDAHOLegislative Tracker
H03552025 Regular SessionSigned into law

Amends existing law to revise provisions regarding the deferral of property tax.

TAXATION -- Amends existing law to revise provisions regarding the deferral of property tax.

IntroducedIn CommitteeFloor VoteEnacted
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The purpose of this legislation is to clarify which costs associated with property taxes, such as interest, late charges, and penalties, may be included in the property tax deferral amounts. Currently there is a difference of interpretation between Idaho Code 63-714 which allows deferral of “any property tax due” and the way the program is presently administrated, which only allows deferral of the current year’s tax.

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Although the tax deferral program already exists, the financial transactions required for the low number of users is currently handled on a case-by-case basis. The Tax Commission estimates a cost of $40,000 to develop software to automate the tracking of the deferred taxes.

house Chamber· Mar 18, 2025

House Third Reading

✓ Passed
49 Yea
20 Nay
1 absentPassed by 29 votes
Republican
43 yea/17 nay
Democrat
6 yea/3 nay
Show all 69 voter names

ABSENT / NOT VOTING (1)

house Chamber· Apr 3, 2025

House Third Reading

✓ Passed
65 Yea
4 Nay
1 absentPassed by 61 votes
Republican
60 yea/0 nay
Democrat
5 yea/4 nay
Show all 69 voter names

ABSENT / NOT VOTING (1)

Reported Signed by Governor on April 4, 2025 Session Law Chapter 299 Effective: 07/01/2025