Idaho Bills

Amends and adds to existing law to create a special property tax reduction for veterans who are 100% disabled.

Provides disabled Veterans who have a 100% service-connected disability to receive a special property tax reduction of $1,320, not to exceed the amount of the veteran's actual property taxes.

Amends existing law to remove the requirement that county assessment roll abstracts be sent to the Idaho State Tax Commission by certified mail.

This bill relates to the administration of property taxes. This change would remove the requirement that county auditors deliver the abstracts of property tax rolls to the State Tax Commission via "certified mail."

Amends existing law to revise the date by which the Idaho State Tax Commission must correct and report property assessment errors to the county auditor and the county tax collector.

Amends existing law to provide for the assessment of late charges and interest on delinquent accounts for property tax on the supplemental or missed property roll.

Idaho Code specifies that interest on property taxes is applied from January 1st of the current year, except for the supplemental and missed property rolls. This legislation would require interest for supplemental and missed property taxes to be applied and collected the same as all other property taxes.

Amends existing law to clarify that a payment shall be applied to the oldest delinquent account in the county's records first.

Idaho Code § 63-1002(2) states delinquent tax payments "may" be paid and accepted upon the oldest delinquency. Some counties have interpreted the statute to say the taxpayer can decide to pay whatever year they want rather than the most delinquent. This legislation would require that delinquent tax payments "shall" be paid and accepted upon the oldest delinquency.