TAXATION – Amends existing law to revise provisions regarding late charges and interest on certain taxes due and the apportionment of collected late charges and interest to taxing districts.

LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
594
BY
REVENUE
AND
TAXATION
COMMITTEE
AN
ACT
1
RELATING
TO
TAXATION;
AMENDING
SECTION
63
-
903,
IDAHO
CODE,
TO
PROVIDE
FOR
2
CERTAIN
APPORTIONMENT
OF
LATE
CHARGES
AND
INTEREST
RELATED
TO
PROPERTY
3
TAXES;
AMENDING
SECTION
63
-
1201,
IDAHO
CODE,
TO
PROVIDE
FOR
THE
SETTLE
-
4
MENT
OF
LATE
CHARGES
AND
INTEREST
COLLECTED
WITH
COUNTY
TAX
COLLECTORS;
5
AMENDING
SECTION
63
-
1202,
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARDING
6
THE
SETTLEMENT
OF
PROPERTY
TAXES,
LATE
CHARGES,
AND
INTEREST
BY
COUNTY
7
AUDITORS;
AND
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
8
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
9
SECTION
1.
That
Section
63
-
903,
Idaho
Code,
be,
and
the
same
is
hereby
10
amended
to
read
as
follows:
1
1
63
-
903.
WHEN
PAYABLE.
(1)
All
property
taxes
extended
on
the
property
12
and
operating
property
rolls
shall
be
due
and
payable
in
full
to
the
tax
col
-
13
lector
without
late
charges
and
interest
on
or
before
December
20
of
the
year
14
in
which
the
property
taxes
are
levied.
The
property
taxes
may
be
paid
in
15
full
or
paid
in
two
(2)
halves,
the
first
half
on
or
before
December
20
with
a
16
grace
period
extending
to
June
20
for
the
second
half
if
the
first
half
is
to
-
17
tally
paid.
18
(2)
Any
portion
of
a
property
tax
may
be
paid
at
any
time,
but
nothing
19
in
this
section
shall
excuse
costs,
interest
or
late
charges
pursuant
to
sec
-
20
tion
63
-
1002,
Idaho
Code.
21
(3)
If
the
first
one
-
half
(1/2)
is
not
totally
paid
on
or
before
Decem
-
22
ber
20,
late
charges
as
defined
in
section
63
-
201,
Idaho
Code,
and
interest
23
as
provided
in
section
63
-
1001,
Idaho
Code,
shall
be
assessed.
If
the
first
24
one
-
half
(1/2)
of
the
property
tax
has
been
paid
in
part,
late
charges
and
in
-
25
terest
shall
be
calculated
on
the
remaining
first
half
tax
due.
26
(4)
If
the
second
one
-
half
(1/2)
is
not
totally
paid
on
or
before
June
27
20,
late
charges
as
defined
in
section
63
-
201,
Idaho
Code,
and
interest
as
28
provided
in
section
63
-
1001,
Idaho
Code,
shall
be
assessed.
If
the
second
29
one
-
half
(1/2)
has
been
paid
in
part,
late
charges
and
interest
shall
be
cal
-
30
culated
on
the
remaining
property
tax
due.
31
(5)
Property
taxes
on
the
subsequent
or
missed
property
roll
shall
be
32
billed
within
thirty
(30)
days
after
delivery
of
the
property
roll
to
the
33
county
tax
collector
or
as
otherwise
provided.
The
tax
collector
shall
no
-
34
tify
the
property
owner
of
the
property
taxes
due.
The
deadline
for
paying
35
such
property
tax
shall
be
the
same
as
provided
in
subsection
(4)
of
this
36
section.
Delinquency
occurs
if
the
tax
remains
unpaid
after
June
20.
Late
37
charges
as
defined
in
section
63
-
201,
Idaho
Code,
and
interest
as
provided
38
in
section
63
-
1001,
Idaho
Code,
shall
be
assessed
in
the
same
manner
as
all
39
other
property
taxes.
40
(6)
All
property
taxes
and
fees,
together
with
any
costs,
late
charges
41
and
interest
collected
by
the
county
tax
collector
shall
be
remitted
to
42

2
the
county
auditor
as
provided
in
section
63
-
1201,
Idaho
Code.
The
county
1
auditor
shall
apportion
the
late
charges
and
interest
among
the
taxing
2
districts,
in
the
same
proportion
as
each
taxing
district
receives
in
prop
-
3
erty
taxes
from
the
total
amount
collected
in
property
taxes
for
the
entire
4
county.
5
(7)
Payment
of
any
current
property
taxes
shall
not
invalidate
any
pro
-
6
ceeding
in
the
collection
of
a
delinquency.
7
SECTION
2.
That
Section
63
-
1201,
Idaho
Code,
be,
and
the
same
is
hereby
8
amended
to
read
as
follows:
9
63
-
1201.
MONTHLY
AND
FINAL
SETTLEMENT
OF
TAX
COLLECTOR.
On
the
first
10
Monday
of
each
month,
except
the
second
Monday
of
January
and
July,
the
1
1
county
tax
collector
shall
settle
with
the
county
auditor
for
all
moneys
12
collected,
including
property
taxes
levied
on
property,
together
with
any
13
late
charges
and
interest
collected,
and
make
a
detailed
statement
under
14
oath,
showing
the
amount
of
money
collected
for
state
and
county
purposes
15
and
for
every
city,
school
district,
road
district
or
other
taxing
district
16
or
authority,
since
his
last
settlement,
and
shall
pay
all
the
moneys
into
17
the
county
treasury
upon
the
certificate
of
the
county
auditor,
to
be
appor
-
18
tioned
as
provided
by
law.
19
SECTION
3.
That
Section
63
-
1202,
Idaho
Code,
be,
and
the
same
is
hereby
20
amended
to
read
as
follows:
21
63
-
1202.
SETTLEMENT
BY
COUNTY
AUDITOR.
(1)
The
county
auditor
must,
on
22
the
second
Monday
of
each
month,
transmit
to
the
clerk
of
every
taxing
dis
-
23
trict
having
a
treasurer
whose
duty
it
is
to
receive,
keep
and
disburse
all
24
moneys
belonging
to
it,
a
settlement
of
all
moneys
belonging
to
each
dis
-
25
trict,
including
all
property
taxes
together
with
late
charges
and
interest,
26
paid
into
the
county
treasury
since
the
last
transmittal;
provided
however,
27
that
in
the
months
of
July
and
January
the
money
may
be
transmitted
no
later
28
than
the
twenty
-
fifth
day
of
the
month.
29
(2)
On
the
second
Monday
of
each
month
the
county
auditor
shall
trans
-
30
mit
to
the
appropriate
agency
all
moneys
belonging
to
the
state
paid
into
the
31
county
treasury
on
and
after
the
second
Monday
of
the
preceding
month,
show
-
32
ing
from
what
sources
the
money
was
received
and
the
amount
received
from
33
each
source,
with
a
statement
duly
sworn
to
before
an
officer
authorized
to
34
administer
oaths.
35
SECTION
4.
An
emergency
existing
therefor,
which
emergency
is
hereby
36
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
37
July
1,
2026.
38