IDAPA 35.01.03.810 — PROPERTY TAX RELIEF

Sections 33-911, 57-810, 63-724, 63-902, 63-315, Idaho Code.
01.
Procedures Regarding School District Facilities Fund. The Tax Commission will notify each
county clerk no later than the first Monday in September each year of the amounts being distributed annually,
pursuant to Section 33-911, Idaho Code, to each school district. Such amounts received by each school district must
be reported on the L2 form and subtracted from property tax otherwise to be certified for the following funds:
(7-1-25)
a.
Bonds.
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b.
Temporary Supplemental Funds.
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c.
School District plant facilities and safe school plant facilities funds.
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02.
Additional School District Facilities Funds. If the amount received by the school district from the
school district facilities fund exhausts the payments for bonds, temporary supplemental funds, and plant facilities
funds, the remaining sums of money are not subtracted from other school district levies as provided in Section 33-
911(2)(d), Idaho Code.
(7-1-25)
03.
Procedures Regarding Homeowner Property Tax Relief.
(7-1-24)
a.
The homeowner property tax relief roll certified in August will be the preliminary roll and will
include the market value, amount of homestead exemption granted, and net taxable value for the portion of each
homestead, as defined in Section 63-701, Idaho Code, granted the homestead exemption.
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i.
No property granted the homestead exemption after the second Monday in July each year is to be
included in this roll.
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ii.
No improvement granted the homestead exemption on property subject to occupancy tax, as
provided in Section 63-317, Idaho Code, is to be included in this roll. Land associated with such improvement may be
included if it is part of the homestead and if it has a homestead exemption granted by the second Monday in July.
(7-1-24)
iii.
The amount of each homestead property's net taxable value attributable to increment and base, as
defined in Section 50-2903, Idaho Code, will be shown on this roll.
(7-1-24)
iv.
The amount of taxable value to which tax levies will apply will be shown on this roll. In the case of
taxing districts that do not levy property tax against all otherwise taxable property, the net taxable value of the
homestead applicable to each taxing district will be shown.
(7-1-24)
b.
Actual tax relief provided to each homestead and shown on property tax notices will be based on
current year's eligible levies applied to properties on the homeowner property tax relief roll, provided however, the
amounts so determined will be reduced proportionally so that the total provided to all eligible homeowners will not
exceed the amounts certified to the county by the Tax Commission as provided in Section 63-724, Idaho Code.
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 902
Page 76
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c.
The provision in Section 63-724, Idaho Code, that requires homeowner property tax relief monies
to be distributed in the same manner as property tax includes allocation to urban renewal agencies and all taxing
districts as otherwise required.
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d.
Tax relief amounts provided pursuant to Section 57-810(2), Idaho Code, will be subtracted prior to
determining amounts otherwise certified to the Tax Commission on the property tax reduction roll pursuant to Section
63-707, Idaho Code.
(7-1-24)
04.
Tax Cancellations and Levy Corrections. Tax cancellations and levy corrections pursuant to
Section 63-810, Idaho Code, occurring after certification of tax relief amounts to be paid by the Tax Commission to
each county will not alter amounts to be paid by the Tax Commission. Counties receiving tax relief payments that
exceed the amount that would have been paid had the tax cancellations or levy corrections been known at the time of
the certification of tax relief amounts will remit the excessive amount to the state general fund using the procedure
required for homeowner property tax relief overpayments in Section 63-724, Idaho Code.
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