IDAPA 35.01.03.608 — PROPERTY EXEMPT FROM TAXATION - HOMESTEAD - CONTINUED ELIGIBILITY AFTER

DEATH OF CLAIMANT.
Section 63-602G, Idaho Code
01.
Ownership Interest.To continue to qualify in the year following the death of the qualifying
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 609
Page 41
claimant, the homestead must continue to be part of the claimant's estate, without change in record owner. If the
ownership interest upon which the exemption had been granted was a life estate, the continuation provided in Section
63-602G(8), Idaho Code, does not apply.
(7-1-24)
02.
Occupancy. The continuation of this exemption is not affected by occupancy status of the property
during the year following the claimant's death.
(7-1-24)