Bill Description: House Bill 355 would clarify that the deferment of property taxes allowed under certain circumstances includes delinquencies, interest, late charges, costs, and fees.

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Does it directly or indirectly create or increase any taxes, fees, or other assessments? Conversely, does it eliminate or reduce any taxes, fees, or other assessments?

Idaho has a property tax relief program for the elderly, disabled, orphans, and others. The law allows a qualified claimant to "defer payment of any property tax due" under certain circumstances, but this has been interpreted as applying only to the underlying tax, not related charges. 

House Bill 355 would amend Section 63-714, Idaho Code, which deals with this program, to clarify that "any property tax due" includes "delinquencies, interest, late charges, costs, and fees."

The bill would also say that "applications for deferral of property taxes submitted after the 29 September deadline … and before December 31, shall be accepted and processed after January 1 of the following year with no interest or penalties accruing for the time period between the application submission and the receipt by the county of reimbursement payment from the state tax commission."

While these clarifications seem simple and in keeping with the spirit of current law, the bill's fiscal note estimates the Tax Commission will need to spend $40,000 to "develop software to automate the tracking of the deferred taxes."

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