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H 355

An Act relative to animal telehealth

194th Legislature (2025-2026) Introduced by Mark Cusack and 1 co-sponsor

Idaho expands property tax deferral to cover delinquencies, interest, penalties, and fees; adds strict eligibility, filing deadlines, and emergency effective July 1, 2025.

Hearing scheduled for 10/20/2025 from 10:00 AM-01:00 PM in A-2
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Bill Summary · H 355

Summary — H 355 (2025) — Property Tax Deferral Clarification

Bill: H 355
Subject: Taxation — deferral of property tax (amend §63-714, Idaho Code)
Status: Enacted — Reported Signed by Governor April 4, 2025; Session Law Chapter 299. Effective date: July 1, 2025 (emergency clause).

Purpose

To clarify and formally authorize that the statutory authority to “defer payment of any property tax due” includes outstanding balances beyond the current year — specifically delinquencies, interest, late charges, costs, and fees — and to set procedural deadlines for applications that include multi-year delinquencies.

Key provisions

  • Expands the scope of allowable deferrals under §63-714(1) to explicitly include: delinquencies, interest, late charges, costs, and fees on property taxes after application of other available benefits under §63-704.
  • Application requirements and administration:
    • The State Tax Commission prescribes form/manner of election and may require documentation of encumbrances, adequate casualty insurance for the deferred amount, and other reasonable information.
    • No deferral granted if the property lacks sufficient equity or proof of adequate insurance (§63-714(2)).
  • Deadlines and timing:
    • Applications submitted after the September deadline but before December 31 will be accepted and processed after January 1 of the following year; no interest or penalties will accrue for the period between submission and county receipt of reimbursement from the State Tax Commission (§63-714(3)(a)).
    • Applications that include tax delinquencies for more than two property tax years must be submitted by the September deadline (§63-714(3)(b)).
  • Confirms claimants may reapply in subsequent years (§63-714(5)).
  • Emergency clause; law effective July 1, 2025.

Who is affected

  • Qualified claimants under chapters 63-712 through 63-721 (see §63-713 for eligibility definitions) — typically eligible property owners seeking tax deferral.
  • Idaho State Tax Commission (administration, forms, verification).
  • County taxing officials (reimbursement process under §63-717) and potentially taxing districts that rely on property tax revenue timing.

Fiscal and administrative impact

  • Fiscal note estimates a one-time $40,000 cost to the Tax Commission to develop software to automate tracking and administration of deferred taxes; the program already exists but current case-by-case handling would be automated.

Legislative timeline

  • Introduced March 3, 2025; passed both chambers with amendments; enrolled and signed by the Governor April 4, 2025. Effective July 1, 2025.

Compiled from official sources — confirm details with the bill’s official record.

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