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H 213

HOMESTEAD EXEMPTION – Amends existing law to clarify that an Idaho state-issued driver’s license or identification card is required to apply for the homestead property tax exemption.

68th Legislature, 1st Regular Session (2025)

House Bill 213 requires Idaho homeowners to provide state-issued ID for homestead tax exemptions, ensuring only residents benefit and preventing fraud.

Reported Printed and Referred to Revenue & Taxation
#homesandhousing #identificationcards #licensesandpermits #realproperty #taxandtaxation #property
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Bill Summary · H 213

Summary of House Bill No. 213 (H 213)

Purpose and Intent

House Bill No. 213 aims to amend existing Idaho law regarding the homestead property tax exemption. The primary intent of the bill is to clarify that applicants for the homestead exemption must provide an Idaho state-issued driver’s license or identification card as part of their application process. This change is designed to ensure that only residents of Idaho can claim the homestead exemption, thereby preventing potential abuse of the system by individuals claiming exemptions in multiple states.

Key Provisions

  • Amendment to Idaho Code: The bill amends Section 63-602G of the Idaho Code, which outlines the requirements for obtaining a homestead property tax exemption.
  • Identification Requirement: Applicants must provide their Idaho state-issued driver’s license number or identification card number on the application form, unless they meet specific qualifications outlined in subsection (8) of the section.
  • Homestead Definition: The bill maintains the definition of "homestead" as the primary dwelling of the owner, which may include parts of multi-dwelling or multipurpose buildings.
  • Exemption Amount: The exemption allows for the first $125,000 of the market value of the homestead to be exempt from property taxation, or 50% of the market value, whichever is lesser.
  • Application Process: Homeowners are required to submit their full name, date of birth, complete address, and previous address, along with the required identification.
  • Penalties for Improper Claims: The bill outlines penalties for taxpayers who improperly claim the homestead exemption, including potential fines and misdemeanor charges for repeat offenders.

Impact

  • Affected Parties: The bill primarily affects homeowners in Idaho who are applying for the homestead property tax exemption. It also impacts county assessors who will be responsible for verifying the identification of applicants.
  • No Fiscal Impact: According to the fiscal note attached to the bill, there will be no additional costs to state or local governments, nor will there be any changes in revenue as a result of this legislation.

Procedural Aspects

  • Introduced: February 11, 2025
  • Legislative Actions: The bill was reported printed and referred to the Revenue & Taxation Committee on February 12, 2025.
  • Emergency Declaration: The bill includes a declaration of emergency, indicating that it is intended to take effect immediately upon passage.

This summary provides an overview of House Bill No. 213, highlighting its purpose, key provisions, and potential impacts on Idaho homeowners and local governance.

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

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