IDAPA 35.01.03.625 — HOMESTEAD EXEMPTION ON OCCUPANCY TAX ROLL

Sections 63-317, 63-602G, Idaho Code
01.
Eligibility for Multiple Exemptions. Obtaining the exemption in Section 63-602G, Idaho Code,
does not preclude a property owner from eligibility for the exemption granted by Section 63-317, Idaho Code. More
than one (1) property may be eligible for this exemption if ownership and occupancy of the property occurs at
different times during the year and application is made on the owner's primary residence.
(7-1-24)
02.
Separate Applications. The application for this exemption may substitute for the application
required by Section 63-602G, Idaho Code.
(7-1-24)