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@@-LEGISLATURE+ST+A+TEMENTOF-THE-STATE-OF-IDAHO-Sixty-eighth-Legislature-Second-Regular-Session---2026-IN-THE-HOUSE-OF-REPRESENTATIVES-HOUSE-BILL-NO.-885-BY-REVENUE-AND-TAXATION-COMMITTEE-AN-ACT-1-RELATING-TO-TAXATION;-AMENDING-SECTION-63---602G,-IDAHO-CODE,-TO-REVISE-PROVI---2-SIONS-REGARDING-THE-HOMESTEAD-PROPERTY-TAX-EXEMPTION;-AND-DECLARING-AN-3-EMERGENCY-AND-PROVIDING-RETROACTIVE-APPLICATION.-4-Be-It-Enacted-by-the-Legislature-of-the-State-of-Idaho:-5-SECTION-1.-That-Section-63---602G,-Idaho-Code,-be,-and-the-same-is-hereby-6-amended-to-read-as-follows:-7-63---602G.-PROPERTY-EXEMPT-FROM-TAXATION-----HOMESTEAD.-(1)-For-each-tax-8-year,-the-first-one-hundred-twenty---five-thousand-dollars-($125,000)-of-the-9-market-value-for-assessment-purposes-of+PURPOSE+RS33659+/+H0885+This+legislation+clarifies+who+qualifies+forthehomestead-as-that-term-is-defined-10-in-section-63---701,-Idaho-Code,-or-fifty-percent-(50%)-of-the-market-value-1-1-for-assessment-purposes-of-the-homestead-as-that-term-is-defined-in-section-12-63---701,-Idaho-Code,-whichever-is-the-lesser,-shall-be-exempt-from-property-13-taxation.-14-(2)-The+exemption.+Homeowners+can't+claim+thisexemption-allowed-by-this-section-may-be-granted-only-if:-15-(a)-The-homestead-is-owner---occupied-and-used-as-the-primary-dwelling-16-place-of-the-owner.-The-homestead-may-consist-of-part-of-a-multidwelling-17-or-multipurpose-building-and-shall-include-all-of-such-dwelling-or-18-building-except-any-portion-used-exclusively-for-anything-other-than-19-the-primary-dwelling-of-the-owner.-The-presence-of-an-office-in-a-home---20-stead,-which-office-is-used-for-multiple-purposes,-including-business-21-and-personal-use,-shall-not-prevent-the-owner-from-claiming-the-exemp---22-tion-provided-in-this-section;-and-23-(b)-The-state-tax-commission-has-certified-to-the-board-of-county-com---24-missioners-that-all-properties-in-the-county-subject-to-appraisal-by-the-25-county-assessor-have,-in-fact,-been-appraised-uniformly-so-as-to-secure-26-a-just-valuation-for-all-property-within-the-county;-and-27-(c)-The-owner-has-certified-to-the-county-assessor-that:-28-(i)-He-is-making-application-for-the-exemption-allowed-by-this-29-section;-30-(ii)-The-homestead-is-his-primary-dwelling-place;-and-31-(iii)-He-has-not-made-application-in-any-other-county-for-the-ex---32-emption-and-has-not-made-application-for-the-exemption-on-any-other-33-homestead-in-the-county-.-;-and-34-(iv)-He-has-no+if+they+have+asimilar-homesteadexemptionin-any-other-state-in-35-the-United-States.-36-(d)-For-the-purpose-of-this-section,-the-definition-of-"owner"-shall-be-37+another+state.+Their+Idaho+license+or+I.D.+must+showthesame-definition-set-forth-in-section-63---701(7),+address+as+the+property+they're+claiming.+Homeowners+can+also+use+an+individualIdaho-Code.-When-an-38-owner,-pursuant-to-the-provisions-of-section-63---701(7),-Idaho-Code,-is-39-any-person-who-is-the-beneficiary-of-a-revocable-or-irrevocable-trust,-40-or-who-is-a-partner-of-a-limited-partnership,-a-member-of-a-limited-lia---41-bility-company,-or-a-shareholder-of-a-corporation,-he-or-she-may-provide-42--2-proof-of-the-trust,-limited-partnership,-limited-liability-company,-or-1-corporation-in-the-manner-set-forth-in-section-63---703(4),-Idaho-Code.-2-(e)-Any-owner-may-request-in-writing-the+taxreturn-of-all-copies-of-any-3-documents-submitted-with-the-affidavit-set-forth-in-section-63---703(4),-4-Idaho-Code,-that-are-held-by-a-county-assessor,-and-the-copies-shall-5-be-returned-by-the-county-assessor-upon-submission-of-the-affidavit-in-6-proper-form.-7-(f)-For-the-purpose-of-this-section,-the-definition-of-"primary-8-dwelling-place"-shall-be+for+verification+if+it+showsthesame-definition-set-forth-in-section-9-63---701(8),-Idaho-Code.-10-(g)-For-the-purpose-of-this-section,-the-definition-of-"occupied"-shall-1-1-be-the-same-definition-set-forth-in-section-63---701(6),-Idaho-Code.-12-(3)-(a)-The-county-assessor-of-each-county-shall-prescribe-and-make-13-available-forms-to-be-used-by-a-homeowner-to-apply-for-the-homestead-ex---14-emption-provided-in-this-section.-The-homeowner-shall-provide-on-such-15-forms-the-homeowner's-full-name,-date-of-birth,-complete-address,-and-16-most-recent-previous-completeaddress.-17-(b)-The-homeowner-shall+T+o+maintain+the+exemption,+they+mustalso-provide,-as-applicable,-such-homeowner's-18-Idaho-state---issued-driver's-license-number-or-Idaho-state---issued-iden---19-tification-card-number,-except-that-such-requirement-shall-not-apply-to-20-a-homeowner-in-active-military-service-for-the-initial-application-for-21-the-exemption-and-during-such-time-as-the-homeowner-meets-the-qualifica---22-tions-provided-in-subsection-(8)-of-this-section.-23-(c)-If-the-homeowner-applying-for-the-exemption-provided-in-this-sec---24-tion-has-not-been-domiciled+liveinIdaho-foratleast-ninety-(90)-days-and-25-does-not-have-an-Idaho-state---issued-driver's-license+six+months+a+year+,+unless+they're+serving+in+the+militaryor-Idaho-state---is---26-sued-identification-card,-the-homeowner-shall-provide-an-Idaho-state---27-issued-driver's-license-number-or-an-Idaho-state---issued-identification-28-card-number-to-the-county-assessor-within-ninety-(90)-days-of-submitting-29-such-homeowner's-initial-application-for-the-exemption.-30-(d)-The-residence-address-associated-with-a-homeowner's-Idaho-31-state---issued-driver's-license-number-or-Idaho-state---issued-identi---32-fication-card-number-shall-be-the-same-as-the-address-of-the-claimed-33-homestead-property.-The-homeowner-may,-in-place-of-an-Idaho-state---is---34-sued-driver's-license-number-or-Idaho-state---issued-identification-card-35-number,-submit-evidence-of-filing-an-Idaho-individual-income-tax-return-36-in-the-prior-or-current-calendar-year-showing-the-address-of-the-claimed-37-homestead-property.-38-(4)-An-owner-need-make-application-for-the-exemption-described-in-sub---39-section-(1)-of-this-section-only-once,-as-long-as-all-of-the-following-condi---40-tions-are-met:-41-(a)-The-owner-has-received-the-exemption-during-the-previous-year-as-a-42-result-of-making-a-valid-application-as-set-forth-in-subsection-(2)(c)-43-of-this-section.-44-(b)-The-owner-or-beneficiary,-partner,-member-or-shareholder,-as-appro---45-priate,-still-occupies-the-same-homestead-for-which-the-owner-made-ap---46-plication.-47-(c)-The-homestead-described-in-paragraph-(b)-of-this-subsection-is-48-owner---occupied-or-occupied-by-a-beneficiary,-partner,-member-or-share---49--3-holder,-as-appropriate,-and-used-as-the-primary-dwelling-place-of-the-1-owner-or-beneficiary,-partner,-member-or-shareholder,-as-appropriate.-2-(d)-The-owner-does-not-live-in-another-state-in-the-United-States-for-3-more-than-six-(6)-months-out-of-the-year,-unless-the-homeowner-is-in-ac---4-tive-military-service-or-serving+onareligiousmission.-5-(5)(a)-The-exemption-allowed-by-this-section-shall-be-effective+If+a+homeowner+runs+for+of+fice,+their+homestead+address+will+qualify+as+their+candidate+residence+address.+FISCAL+NOTE+This+legislation+will+have+a+de+minimus+impactonthe-6-date-of-eligibility-status-change-provided-on-the-approved-application-7-for-the-current-tax-year+General+Fund+or+other+funding+sources.+Contact:+Representative+Britt+Raybould+(208)+332-1000+DISCLAIMER:+This+statement+of+purposeand-must-be-taken-before-the-reduction-in-taxes-8-provided-by-sections-63---701-through-63---710,-Idaho-Code,-is-applied.-9-(b)-If-the-eligibility-status-of-the-property-eligible-for-the-exemp---10-tion-changes-during-the-tax-year,-the-property-taxes-shall-be-prorated-1-1-based-on-the-property's-eligibility-status-during-the-year.-The-levy-12-rate-shall-be-multiplied-against-the-market-value-for-assessment-pur---13-poses-of-the-property,-and-the-resulting-tax-due-shall-be-divided-by-14-three-hundred-sixty---five-(365)-days,-or-by-three-hundred-sixty---six-15-(366)-days-if-the-tax-year-is-a-leap-year,-for-the-daily-tax-amount-and-16-then-multiplied-by-the-number-of-days-of-the-year-such-property-has-a-17-given-exemption-eligibility-status.-For-an-owner-who-qualifies-for-the-18-homeowner-exemption,-the-property-taxes-shall-be-calculated-using-the-19-market-value-for-assessment-purposes,-reduced-by-the-exemption-amount-20-provided-in-subsection-(1)-of-this-section.-The-levy-rate-shall-be-21-multiplied-against-such-value-and-divided-by-three-hundred-sixty---five-22-(365)-days,-or-by-three-hundred-sixty---six-(366)-days-if-the-tax-year-is-23-a-leap-year,-and-then-multiplied-by-the-number-of-days-such-person-is-24-eligible-for-the-exemption.-25-(c)-If-the-eligibility-status-of-the-property-changes-during-the-tax-26-year,-the-taxable-value-of-the-homestead-or-the-tax-amount-shall-be-ad---27-justed-in-one-(1)-of-the-following-ways:-28-(i)-If-the-property-becomes-eligible-before-the-second-Monday-of-29-July,-the-reduced-taxable-value-shall-be-entered-on-the-property-30-roll-pursuant-to-section-63---301,-Idaho-Code,-and-the-homeowner-31-property-tax-relief-roll-pursuant-to-section-63---724(4),-Idaho-32-Code;-33-(ii)-If-the-property-becomes-eligible-on-or-after-the-second-Mon---34-day-of-July,-property-taxes-due-shall-be-calculated-as-provided-35-in-paragraph-(b)-of-this-subsection-and-any-reduction-in-property-36-tax-will-result-in-a-cancellation-or-refund-as-provided-in-section-37-63---1202,-Idaho-Code;-38-(iii)-If-the-property-becomes-ineligible-for-the-exemption-before-39-the-second-Monday-of-July,-any-additional-taxable-value-shall-be-40-entered-on-the-property-roll-pursuant-to-section-63---301,-Idaho-41-Code,-and-the-homeowner-property-tax-relief-roll-pursuant-to-sec---42-tion-63---724(4),-Idaho-Code;-43-(iv)-If-the-property-becomes-ineligible-for-the-exemption-on-or-44-after-the-second-Monday-of-July-but-no-later-than-the-fourth-Monday-45-of-November,-the-additional-value-shall-be-assessed-and-entered-on-46-the-subsequent-or-missed-property-roll-pursuant-to-the-provisions-47-of-section-63---301,-Idaho-Code;-or-48-(v)-If-the-property-becomes-ineligible-for-the-exemption-on-or-af---49-ter-the-fourth-Monday-of-November,-the-tax-on-the-additional-value-50--4-may-be-calculated-as-provided-in-paragraph-(b)-of-this-subsection-1-and-billed-as-provided-for-the-recovery-of-the-property-tax-exemp---2-tion-pursuant+fiscal+note+ar+e+a+mer+e+attachmenttothis-subsection.-3-(6)-Recovery-of-property-tax-exemptions-allowed+bill+and+pr+epar+edby-this-section-but-im---4-properly-claimed-or-approved:-5-(a)(i)-Prior-to-granting+a+pr+oponent+of+the+bill.+It+is+neither+intended+asan-exemption,-the-county-assessor-shall-6-investigate-whether-an-applicant-for-the-exemption-has-claimed-the-7-exemption-for-another-homestead-in-Idaho-or-in+expr+ession+of+legislative+intent+nor+intended+forany-other-state-in-8-the-United-States-and-shall-not-grant-the-exemption-where-it-ap---9-pears-the-exemption-has-been-improperly-claimed.-The-applicant-10-shall-be-notified-of-the-county-assessor's-refusal-to-grant-the-ex---1-1-emption.-12-(ii)-Upon-discovery-of-evidence,-facts-or-circumstances-indicat---13-ing-any-exemption-allowed-by-this-section-was-improperly-claimed-14-or-approved,-the-county-assessor-shall-decide-whether-the-exemp---15-tion-claimed-should-have-been-allowed-and,-if-not,-notify-the-tax---16-payer-in-writing,-assess-a-recovery-of-property-tax-and-notify-the-17-county-treasurer-of-this-assessment.-If-the-county-assessor-de---18-termined-that-an-exemption-was-improperly-approved-as-a-result-of-19-county-error,-the-county-assessor-shall-present-the-discovered-ev---20-idence,-facts-or-circumstances-from-the-improperly-approved-ex---21-emption-to-the-board-of-county-commissioners,-at-which-time-the-22-board-may-waive-a-recovery-of-the-property-tax-and-notify-such-tax---23-payer-in-writing.-24-(iii)-Upon-the-first-instance-of-a-taxpayer-being-discovered-to-25-have-claimed-more-than-one-(1)-homestead-exemption,-the-taxpayer-26-shall-be-subject-to-a-penalty,-payable-to-the-county-treasurer,-in-27-an-amount-equal-to-the-amount-of-property-tax-recovered-pursuant-28-to-subparagraph-(ii)-of-this-paragraph,-which-shall-be-paid-in-ad---29-dition-to-such-recovery-amount.-The-taxpayer-shall-be-notified-of-30-the-assessment-of-such-penalty-at-the-same-time-as-the-notice-of-the-31-assessor's-refusal-to-grant-the-exemption-in-subparagraph-(i)-of-32-this-paragraph.-33-(iv)-Any-subsequent-violation-within-seven-(7)-years-of-an-in---34-stance-pursuant-to-subparagraph-(iii)-of-this-paragraph-shall-be-a-35-misdemeanor,-subject-to-the-penalties-provided-in-section-18---113,-36-Idaho-Code.-The-county-assessor-shall-notify-the-county-prosecut---37-ing-attorney-of-any-conduct-that-would-constitute-a-misdemeanor-38-pursuant-to-this-subparagraph.-39-(v)-Nothing-in-this-paragraph-shall-prohibit-a-taxpayer-from-40-claiming-a-homestead-exemption-after-January-1-for-a-property-that-41-is-not-already-subject-to-the-homestead-exemption,-provided-any-42-claim-for-an-exemption-is-consistent-with-the-requirements-of-sub---43-section-(2)(c)(iii)-and-(iv)-of-this-section.-44-(b)-Upon-request-by-a-county-assessor-conducting-an-investigation-under-45-paragraph-(a)-of-this-subsection,-or-when-information-indicating-that-46-an-improper-claim-for-the-exemption-allowed-by-this-section-is-discov---47-ered-by-the-state-tax-commission,-the-state-tax-commission-shall-dis---48-close-relevant-information-to-the-appropriate-county-assessor,-board-49-of-county-commissioners,-county-clerk,-and-county-treasurer-and-to-the-50--5-secretary-of-state.-Information-disclosed-to-county-officials-and-the-1-secretary-of-state-by-the-state-tax-commission-under-this-subsection:-2-(i)-May-be-used-to-decide-the-validity-of-any-entitlement-to-the-3-exemption-provided-in-this-section;-4-(ii)-Shall,-as-necessary,-be-used-to-determine-a-person's-resi---5-dence-for-voting-purposes-under-title-34,-Idaho-Code;-and-6-(iii)-Shall,-as-necessary,-be-used-to-determine-a-person's-resi---7-dence-for-purposes-of-qualifying-as-a-candidate-for-any-elected-of---8-fice-under-title-34,-Idaho-Code;-and-9-(iii)-(iv)-Is-not-otherwise-subject-to-public-disclosure-pursuant-10-to-chapter-1,-title-74,-Idaho-Code.-1-1-(c)-The-assessment-and-collection-of-the-recovery-of-property-tax-must-12-begin-within-the-seven-(7)-year-period-beginning-the-date-the-assessment-13-notice-reflecting-the-improperly-claimed-or-approved-exemption-was-re---14-quired-to-be-mailed-to-the-taxpayer.-15-(d)(i)-An-applicant-for-an-exemption-under-this-section-may-appeal-16-to-the-county-board-of-equalization-the-county-assessor's-refusal-17-to-grant-an-exemption-pursuant-to-paragraph-(a)-of-this-subsection-18-within-thirty-(30)-days-of-the-date-the-county-assessor-sent-notice-19-of-the-refusal.-20-(ii)-The-taxpayer-may-appeal-to-the-county-board-of-equalization-21-the-decision-by-the-county-assessor-to-assess-the-recovery-of-prop---22-erty-tax-within-thirty-(30)-days-of-the-date-the-county-assessor-23-sent-the-notice-to-the-taxpayer-pursuant-to-this-section.-The-24-board-may-waive-the-collection-of-all-or-part-of-any-costs,-late-25-charges,-and-interest-in-order-to-facilitate-the-collection-of-the-26-recovery-of-the-property-tax.-27-(iii)-The-taxpayer-may-appeal-the-imposition-of-the-penalty-pro---28-vided-in-paragraph-(a)(iii)-of-this-subsection-within-thirty-(30)-29-days-of-the-date-the-county-assessor-sent-the-notice-to-the-tax---30-payer-pursuant-to-this-section.-31-(e)-For-purposes-of-calculating-the-tax,-the-amount-of-the-recovered-32-property-tax-shall-be-for-each-year-the-exemption-allowed-by-this-sec---33-tion-was-improperly-claimed-or-approved,-up-to-a-maximum-of-seven-(7)-34-years.-The-amount-of-the-recovery-of-property-tax-shall-be-calculated-35-using-the-product-of-the-amount-of-exempted-value-for-each-year-multi---36-plied-by-the-levy-for-that-year-plus-costs,-late-charges,-and-interest-37-for-each-year-at-the-rates-equal-to-those-provided-for-delinquent-prop---38-erty-taxes-during-that-year.-39-(f)-Any-recovery-of-property-tax-shall-be-due-and-payable-no-later-than-40-the-date-provided-for-property-taxes-in-section-63---903,-Idaho-Code,-and-41-if-not-timely-paid,-late-charges-and-interest,-beginning-the-first-day-42-of-January-in-the-year-following-the-year-the-county-assessor-sent-the-43-notice-to-the-taxpayer-pursuant-to-this-section,-shall-be-calculated-at-44-the-current-rate-provided-for-property-taxes.-45-(g)-Recovered-property-taxes-shall-be-billed,-collected-and-dis---46-tributed-in-the-same-manner-as-property-taxes,-except-each-taxing-dis---47-trict-or-unit-shall-be-notified-of-the-amount-of-any-recovered-property-48-taxes-included-in-any-distribution.-49--6-(h)-Thirty-(30)-days-after-the-taxpayer-is-notified,-as-provided-in-1-paragraph-(a)-of-this-subsection,-the-assessor-shall-record-a-notice-2-of-intent-to-attach-a-lien.-Upon-the-payment-in-full-of-such-recov---3-ered-property-taxes-prior-to-the-attachment-of-the-lien-as-provided-in-4-paragraph-(i)-of-this-subsection,-or-upon-the-successful-appeal-by-the-5-taxpayer,-the-county-assessor-shall-record-a-rescission-of-the-intent-to-6-attach-a-lien-within-seven-(7)-business-days-of-receiving-such-payment-7-or-within-seven-(7)-business-days-of-the-county-board-of-equalization-8-decision-granting-the-appeal.-If-the-real-property-is-sold-to-a-bona-9-fide-purchaser-for-value-prior-to-the-recording-of-the-notice-of-the-in---10-tent-to-attach-a-lien,-the-county-assessor-and-treasurer-shall-cease-the-1-1-recovery-of-such-unpaid-recovered-property-tax.-12-(i)-Any-unpaid-recovered-property-taxes-shall-become-a-lien-on-the-real-13-property-in-the-same-manner-as-provided-for-property-taxes-in-section-14-63---206,-Idaho-Code,-except-such-lien-shall-attach-as-of-the-first-day-of-15-January-in-the-year-following-the-year-the-county-assessor-sent-the-no---16-tice-to-the-taxpayer-pursuant-to-this-section.-17-(j)-For-purposes-of-the-limitation-provided-by-section-63---802,-Idaho-18-Code,-moneys-received-pursuant-to-this-subsection-as-recovery-of-prop---19-erty-tax-shall-be-treated-as-property-tax-revenue.-20-(7)-The-legislature-declares-that-this-exemption-is-necessary-and-just.-21-(8)-A-homestead-that-previously-qualified-for-exemption-under-this-sec---22-tion-in-the-preceding-year-shall-not-lose-such-qualification-due-to:-the-23-owner's,-beneficiary's,-partner's,-member's-or-shareholder's-absence-in-the-24-current-year-by-reason-of-active-military-service-or-because-the-homestead-25-has-been-leased-because-the-owner,-beneficiary,-partner,-member-or-share---26-holder-is-absent-in-the-current-year-by-reason-of-active-military-service.-27-An-owner-subject-to-the-provisions-of-this-subsection-must-apply-for-the-ex---28-emption-with-the-county-assessor-every-year-on-or-before-a-deadline-date-as-29-specified-by-the-county-assessor-for-the-county-in-which-the-homestead-is-30-claimed.-If-an-owner-fails-to-apply-on-or-before-the-established-deadline,-31-the-county-may,-at-its-discretion,-discontinue-the-exemption-for-that-year.-32-(9)-A-homestead-that-previously-qualified-for-exemption-under-this-33-section-in-the-preceding-year-shall-not-lose-such-qualification-due-to-the-34-owner's,-beneficiary's,-partner's,-member's-or-shareholder's-death-during-35-the-year-of-the-owner's,-beneficiary's,-partner's,-member's-or-share---36-holder's-death-and-the-tax-year-immediately-following-such-death,-provided-37-that-the-homestead-continues-to-be-a-part-of-the-owner's,-beneficiary's,-38-partner's,-member's-or-shareholder's-estate.-After-such-time,-the-new-owner-39-shall-reapply-to-receive-the-exemption-pursuant-to-this-section-and-shall-40-meet-the-qualification-criteria-contained-in-this-section.-41-(10)-The-amount-by-which-each-exemption-approved-under-this-section-ex---42-ceeds-one-hundred-thousand-dollars-($100,000)-may,-in-the-discretion-of-the-43-governing-board-of-a-taxing-district,-be-deducted-from-the-new-construction-44-roll-for-the-following-year-prepared-by-the-county-assessor-in-accordance-45-with-section-63---301A,-Idaho-Code,-but-only-to-the-extent-that-the-amount-ex---46-ceeds-the-same-deduction-made-in-the-previous-year.-47-(11)-By-July-1,-2023,-the-state-tax-commission-shall-establish-a-data---48-base-of-all-active-exemptions-claimed-under-this-section,-which-database-49-shall-be-searchable-by-a-person's-name-and-by-the-address-of-the-homestead-50--7-for-which-the-exemption-is-claimed.-The-database-shall-be-made-accessible-1-to-officials-listed-in-subsection-(6)(b)-of-this-section-for-the-purpose-of-2-verifying-that:-3-(a)-Multiple-active-exemptions-have-not-been-claimed-by-the-same-per---4-son;-and-5-(b)-A-person's-residence-for-voting-purposes-is-the-same-as-the-home---6-stead-for-which-such-person-has-an-active-exemption-pursuant-to-this-7-section,-if-an-exemption-is-so-claimed-.-;-and-8-(c)-A-person's-residence-for-any-declaration-of-candidacy-for-elected-9-office-is-the-same-as-the-homestead-for-which-such-person-has-an-active-10-exemption-pursuant-to-this-section,-if-an-exemption-is-so-claimed.-1-1-(12)-Increases-in-taxable-value-resulting-from-any-change-in-status-of-12-a-property-formerly-or-newly-receiving-the-homeowner-exemption-shall-be-in---13-cluded-by-the-county-assessor-on-the-property-roll-or-subsequent-property-14-roll-required-pursuant-to-section-63---301,-Idaho-Code.-15-SECTION-2.-An-emergency-existing-therefor,-which-emergency-is-hereby-16-declared-to-exist,-this-act-shall-be-in-full-force-and-effect-on-and-after-its-17-passage-and-approval,-and-retroactively-to-January-1,-2026.-18+use+outside+of+the+legislative+pr+ocess,+including+judicial+r+eview+(Joint+Rule+18).+Statement+of+Purpose+/+Fiscal+Note+Bill+SOP/FN+INTRODUCED:+03/12/2026,+10:03+AM
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