Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.717 - PROCEDURE AFTER CLAIM APPROVAL

Current through August 31, 2023
Sections
				63-115,
				63-317,
				63-707, Idaho Code
01.
Formatting Requirements
. The
			 property tax reduction roll and supplemental occupancy tax reduction roll will
			 be formatted as required by Section
			 63-707, Idaho Code.
			 (3-31-22)
02.
Preliminary
			 Property Tax Reduction Roll
. Except as provided in Subsections
			 717.06 and
			 717.07 of this rule, the roll,
			 certified by the assessor to the county auditor and the State Tax Commission by
			 June 1st of each year, will be termed the preliminary property tax reduction
			 roll. The preliminary property tax reduction and occupancy tax reduction roll
			 will list property tax reduction and occupancy tax reduction claimants in
			 alphabetical order unless the Tax Commission grants permission for claimants to
			 be listed in an alternate order. Each original claim form will be submitted to
			 the Tax Commission in the same order as shown on the preliminary property tax
			 reduction roll. (3-31-22)
03.
Final Property Tax Reduction Roll
. Except as provided in
			 Subsections 717.06 and
			 717.08 of this rule, the
			 completed property tax reduction roll, certified by each county clerk to the
			 Tax Commission by the fourth (4th) Monday in October, will be termed the final
			 property tax reduction roll. The final property tax reduction roll will list
			 property tax reduction claimants and occupancy tax reduction claimants who
			 applied by September 1, in the same order as shown on the preliminary property
			 tax reduction roll. Erroneous claims which are partially or fully disapproved
			 by the Tax Commission will be shown on the final property tax reduction roll
			 after the county clerk has made all adjustments or corrections listed on the
			 notice sent to the county auditor pursuant to Section
			 63-707(6), Idaho
			 Code, termed county change letter. (3-31-22)
04.
Certification of Electronic
			 Property Tax Reduction Roll by County Assessor
. The county assessor will
			 certify the property tax reduction roll to the county auditor and send a copy
			 to the Tax Commission by June 1st of each year. In addition, each county
			 assessor will send a copy of all claims listed on the roll to the Tax
			 Commission. Claims are to be sent in a password protected electronic data file
			 formatted as directed or approved by the Tax Commission. This password
			 protected electronic file will contain the following information: (3-31-22)
a. Claimant's Social Security Number;
			 (3-31-22)
b. Claimant's Date of
			 Birth; (3-31-22)
c. Claimant's Last
			 Name; (3-31-22)
d. Claimant's First
			 Name; (3-31-22)
e. Claimant's
			 Spouse's Social Security Number; (3-31-22)
f. Claimant's Spouse's Date of Birth;
			 (3-31-22)
g. Claimant's Spouse's
			 Last Name; (3-31-22)
h. Claimant's
			 Spouse's First Name; (3-31-22)
i.
			 Claimant's Telephone Number; (3-31-22)
j. Claimant's Address; (3-31-22)
k. Claimant's City; (3-31-22)
l. List the state's postal abbreviation;
			 (3-31-22)
m. Claimant's Zip Code;
			 (3-31-22)
n. Claimant's Parcel
			 Number(s). List the parcel number for the property on which the claimant is
			 receiving the homeowner's exemption. When more than one (1) parcel owned by the
			 claimant is eligible, list all eligible parcel numbers; (3-31-22)
o. Current Year; (3-31-22)
p. Claimant's County Number;
			 (3-31-22)
q. Income Data;
			 (3-31-22)
r. Identify New
			 Applicants. Identify claimants did not receive this benefit in the previous
			 year; (3-31-22)
s. Maximum Benefit;
			 (3-31-22)
t. Qualifying Eligibility
			 Status. Identify all of the following status criteria that the claimant meets;
			 (3-31-22)
i. Sixty-five (65) years old or
			 older; (3-31-22)
ii. Blind;
			 (3-31-22)
iii. Disability granted
			 by the Social Security Administration, Railroad Retirement Board, or federal
			 civil service; (3-31-22)
iv.
			 Orphan, under eighteen (18) years of age; (3-31-22)
v. Prisoner of war or hostage, certified by
			 Veteran's Affairs; (3-31-22)
vi.
			 Non-service connected disability or service connected disability at ten percent
			 (10%) to thirty percent (30%), certified by Veteran's Affairs;
			 (3-31-22)
vii. Service connected
			 disability at forty percent (40%) or more, certified by Veteran's Affairs;
			 (3-31-22)
viii. Widow or widower,
			 include date of spouse's death; (3-31-22)
ix. Whether the claimant is lawfully present
			 in the United States; (3-31-22)
x.
			 100% Service connected disabled veteran, certified by Veterans Affairs; and
			 (3-31-22)
u. Occupancy
			 tax reduction claimants (3-31-22)