TAXATION – Amends and adds to existing law to expand the homestead property tax exemption, to increase the sales tax rate, and to direct sales tax revenue to taxing districts to replace property tax revenue lost from the homestead exemption expansion.

LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
961
BY
WAYS
AND
MEANS
COMMITTEE
AN
ACT
1
RELATING
TO
TAXATION;
AMENDING
SECTION
63
-
602G,
IDAHO
CODE,
TO
REVISE
PRO
-
2
VISIONS
REGARDING
THE
HOMESTEAD
PROPERTY
TAX
EXEMPTION;
AMENDING
SEC
-
3
TION
63
-
701,
IDAHO
CODE,
TO
REVISE
A
DEFINITION
AND
TO
MAKE
TECHNICAL
4
CORRECTIONS;
AMENDING
SECTION
63
-
724,
IDAHO
CODE,
TO
REVISE
A
PROVI
-
5
SION
REGARDING
HOMEOWNER
PROPERTY
TAX
RELIEF;
AMENDING
CHAPTER
7,
TI
-
6
TLE
63,
IDAHO
CODE,
BY
THE
ADDITION
OF
A
NEW
SECTION
63
-
725,
IDAHO
CODE,
7
TO
ESTABLISH
PROVISIONS
REGARDING
THE
HOMESTEAD
PROPERTY
TAX
REPLACE
-
8
MENT
FUND;
AMENDING
SECTION
63
-
3619,
IDAHO
CODE,
TO
REVISE
A
PROVISION
9
REGARDING
THE
IMPOSITION
AND
RATE
OF
THE
SALES
TAX
AND
TO
MAKE
TECHNICAL
10
CORRECTIONS;
AMENDING
SECTION
63
-
3621,
IDAHO
CODE,
TO
REVISE
A
PROVI
-
1
1
SION
REGARDING
THE
IMPOSITION
AND
RATE
OF
THE
USE
TAX;
AMENDING
SECTION
12
63
-
3638,
IDAHO
CODE,
TO
REVISE
A
PROVISION
REGARDING
SALES
TAX
DISTRI
-
13
BUTION;
AND
DECLARING
AN
EMERGENCY,
PROVIDING
RETROACTIVE
APPLICATION,
14
AND
PROVIDING
AN
EFFECTIVE
DATE.
15
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
16
SECTION
1.
That
Section
63
-
602G,
Idaho
Code,
be,
and
the
same
is
hereby
17
amended
to
read
as
follows:
18
63
-
602G.
PROPERTY
EXEMPT
FROM
TAXATION
-
-
HOMESTEAD.
(1)
For
each
tax
19
year,
the
first
one
hundred
twenty
-
five
thousand
dollars
($125,000)
of
the
20
market
value
for
assessment
purposes
of
the
homestead
as
that
term
is
defined
21
in
section
63
-
701,
Idaho
Code,
or
fifty
percent
(50%)
one
hundred
percent
22
(100%)
of
the
market
value
for
assessment
purposes
of
the
homestead
as
that
23
term
is
defined
in
section
63
-
701,
Idaho
Code,
whichever
is
the
lesser,
shall
24
be
exempt
from
property
taxation.
25
(2)
The
exemption
allowed
by
this
section
may
be
granted
only
if:
26
(a)
The
homestead
is
owner
-
occupied
and
used
as
the
primary
dwelling
27
place
of
the
owner.
The
homestead
may
consist
of
part
of
a
multidwelling
28
or
multipurpose
building
and
shall
include
all
of
such
dwelling
or
29
building
except
any
portion
used
exclusively
for
anything
other
than
30
the
primary
dwelling
of
the
owner.
The
presence
of
an
office
in
a
home
-
31
stead,
which
office
is
used
for
multiple
purposes,
including
business
32
and
personal
use,
shall
not
prevent
the
owner
from
claiming
the
exemp
-
33
tion
provided
in
this
section;
and
34
(b)
The
state
tax
commission
has
certified
to
the
board
of
county
com
-
35
missioners
that
all
properties
in
the
county
subject
to
appraisal
by
the
36
county
assessor
have,
in
fact,
been
appraised
uniformly
so
as
to
secure
37
a
just
valuation
for
all
property
within
the
county;
and
38
(c)
The
owner
has
certified
to
the
county
assessor
that:
39
(i)
He
is
making
application
for
the
exemption
allowed
by
this
40
section;
41
(ii)
The
homestead
is
his
primary
dwelling
place;
and
42

2
(iii)
He
has
not
made
application
in
any
other
county
for
the
ex
-
1
emption
and
has
not
made
application
for
the
exemption
on
any
other
2
homestead
in
the
county.
3
(d)
For
the
purpose
of
this
section,
the
definition
of
"owner"
shall
be
4
the
same
definition
set
forth
in
section
63
-
701(7),
Idaho
Code.
When
an
5
owner,
pursuant
to
the
provisions
of
section
63
-
701(7),
Idaho
Code,
is
6
any
person
who
is
the
beneficiary
of
a
revocable
or
irrevocable
trust,
7
or
who
is
a
partner
of
a
limited
partnership,
a
member
of
a
limited
lia
-
8
bility
company,
or
a
shareholder
of
a
corporation,
he
or
she
may
provide
9
proof
of
the
trust,
limited
partnership,
limited
liability
company,
or
10
corporation
in
the
manner
set
forth
in
section
63
-
703(4),
Idaho
Code.
1
1
(e)
Any
owner
may
request
in
writing
the
return
of
all
copies
of
any
12
documents
submitted
with
the
affidavit
set
forth
in
section
63
-
703(4),
13
Idaho
Code,
that
are
held
by
a
county
assessor,
and
the
copies
shall
14
be
returned
by
the
county
assessor
upon
submission
of
the
affidavit
in
15
proper
form.
16
(f)
For
the
purpose
of
this
section,
the
definition
of
"primary
17
dwelling
place"
shall
be
the
same
definition
set
forth
in
section
18
63
-
701(8),
Idaho
Code.
19
(g)
For
the
purpose
of
this
section,
the
definition
of
"occupied"
shall
20
be
the
same
definition
set
forth
in
section
63
-
701(6),
Idaho
Code.
21
(3)
The
county
assessor
of
each
county
shall
prescribe
and
make
avail
-
22
able
forms
to
be
used
by
a
homeowner
to
apply
for
the
homestead
exemption
pro
-
23
vided
in
this
section.
The
homeowner
shall
provide
on
such
forms
the
home
-
24
owner's
full
name,
date
of
birth,
complete
address,
and
most
recent
previ
-
25
ous
complete
address.
The
homeowner
shall
also
provide,
as
applicable,
such
26
homeowner's
Idaho
state
-
issued
driver's
license
number
or
Idaho
state
-
is
-
27
sued
identification
card
number,
except
that
such
requirement
shall
not
ap
-
28
ply
to
a
homeowner
in
active
military
service
for
the
initial
application
for
29
the
exemption
and
during
such
time
as
the
homeowner
meets
the
qualifications
30
provided
in
subsection
(8)
of
this
section.
If
the
homeowner
applying
for
31
the
exemption
provided
in
this
section
has
not
been
domiciled
in
Idaho
for
32
at
least
ninety
(90)
days
and
does
not
have
an
Idaho
state
-
issued
driver's
33
license
or
Idaho
state
-
issued
identification
card,
the
homeowner
shall
pro
-
34
vide
an
Idaho
state
-
issued
driver's
license
number
or
an
Idaho
state
-
issued
35
identification
card
number
to
the
county
assessor
within
ninety
(90)
days
of
36
submitting
such
homeowner's
initial
application
for
the
exemption.
37
(4)
An
owner
need
make
application
for
the
exemption
described
in
sub
-
38
section
(1)
of
this
section
only
once,
as
long
as
all
of
the
following
condi
-
39
tions
are
met:
40
(a)
The
owner
has
received
the
exemption
during
the
previous
year
as
a
41
result
of
making
a
valid
application
as
set
forth
in
subsection
(2)(c)
42
of
this
section.
43
(b)
The
owner
or
beneficiary,
partner,
member
or
shareholder,
as
appro
-
44
priate,
still
occupies
the
same
homestead
for
which
the
owner
made
ap
-
45
plication.
46
(c)
The
homestead
described
in
paragraph
(b)
of
this
subsection
is
47
owner
-
occupied
or
occupied
by
a
beneficiary,
partner,
member
or
share
-
48
holder,
as
appropriate,
and
used
as
the
primary
dwelling
place
of
the
49
owner
or
beneficiary,
partner,
member
or
shareholder,
as
appropriate.
50

3
(5)(a)
The
exemption
allowed
by
this
section
shall
be
effective
on
the
1
date
of
eligibility
status
change
provided
on
the
approved
application
2
for
the
current
tax
year
and
must
be
taken
before
the
reduction
in
taxes
3
provided
by
sections
63
-
701
through
63
-
710,
Idaho
Code,
is
applied.
4
(b)
If
the
eligibility
status
of
the
property
eligible
for
the
exemp
-
5
tion
changes
during
the
tax
year,
the
property
taxes
shall
be
prorated
6
based
on
the
property's
eligibility
status
during
the
year.
The
levy
7
rate
shall
be
multiplied
against
the
market
value
for
assessment
pur
-
8
poses
of
the
property,
and
the
resulting
tax
due
shall
be
divided
by
9
three
hundred
sixty
-
five
(365)
days,
or
by
three
hundred
sixty
-
six
10
(366)
days
if
the
tax
year
is
a
leap
year,
for
the
daily
tax
amount
and
1
1
then
multiplied
by
the
number
of
days
of
the
year
such
property
has
a
12
given
exemption
eligibility
status.
For
an
owner
who
qualifies
for
the
13
homeowner
exemption,
the
property
taxes
shall
be
calculated
using
the
14
market
value
for
assessment
purposes,
reduced
by
the
exemption
amount
15
provided
in
subsection
(1)
of
this
section.
The
levy
rate
shall
be
16
multiplied
against
such
value
and
divided
by
three
hundred
sixty
-
five
17
(365)
days,
or
by
three
hundred
sixty
-
six
(366)
days
if
the
tax
year
is
18
a
leap
year,
and
then
multiplied
by
the
number
of
days
such
person
is
19
eligible
for
the
exemption.
20
(c)
If
the
eligibility
status
of
the
property
changes
during
the
tax
21
year,
the
taxable
value
of
the
homestead
or
the
tax
amount
shall
be
ad
-
22
justed
in
one
(1)
of
the
following
ways:
23
(i)
If
the
property
becomes
eligible
before
the
second
Monday
of
24
July,
the
reduced
taxable
value
shall
be
entered
on
the
property
25
roll
pursuant
to
section
63
-
301,
Idaho
Code,
and
the
homeowner
26
property
tax
relief
roll
pursuant
to
section
63
-
724(4),
Idaho
27
Code;
28
(ii)
If
the
property
becomes
eligible
on
or
after
the
second
Mon
-
29
day
of
July,
property
taxes
due
shall
be
calculated
as
provided
30
in
paragraph
(b)
of
this
subsection
and
any
reduction
in
property
31
tax
will
result
in
a
cancellation
or
refund
as
provided
in
section
32
63
-
1202,
Idaho
Code;
33
(iii)
If
the
property
becomes
ineligible
for
the
exemption
before
34
the
second
Monday
of
July,
any
additional
taxable
value
shall
be
35
entered
on
the
property
roll
pursuant
to
section
63
-
301,
Idaho
36
Code,
and
the
homeowner
property
tax
relief
roll
pursuant
to
sec
-
37
tion
63
-
724(4),
Idaho
Code;
38
(iv)
If
the
property
becomes
ineligible
for
the
exemption
on
or
39
after
the
second
Monday
of
July
but
no
later
than
the
fourth
Monday
40
of
November,
the
additional
value
shall
be
assessed
and
entered
on
41
the
subsequent
or
missed
property
roll
pursuant
to
the
provisions
42
of
section
63
-
301,
Idaho
Code;
or
43
(v)
If
the
property
becomes
ineligible
for
the
exemption
on
or
af
-
44
ter
the
fourth
Monday
of
November,
the
tax
on
the
additional
value
45
may
be
calculated
as
provided
in
paragraph
(b)
of
this
subsection
46
and
billed
as
provided
for
the
recovery
of
the
property
tax
exemp
-
47
tion
pursuant
to
this
subsection.
48
(6)
Recovery
of
property
tax
exemptions
allowed
by
this
section
but
im
-
49
properly
claimed
or
approved:
50

4
(a)(i)
Prior
to
granting
an
exemption,
the
county
assessor
shall
1
investigate
whether
an
applicant
for
the
exemption
has
claimed
the
2
exemption
for
another
homestead
and
shall
not
grant
the
exemption
3
where
it
appears
the
exemption
has
been
improperly
claimed.
The
4
applicant
shall
be
notified
of
the
county
assessor's
refusal
to
5
grant
the
exemption.
6
(ii)
Upon
discovery
of
evidence,
facts
or
circumstances
indicat
-
7
ing
any
exemption
allowed
by
this
section
was
improperly
claimed
8
or
approved,
the
county
assessor
shall
decide
whether
the
exemp
-
9
tion
claimed
should
have
been
allowed
and,
if
not,
notify
the
tax
-
10
payer
in
writing,
assess
a
recovery
of
property
tax
and
notify
the
1
1
county
treasurer
of
this
assessment.
If
the
county
assessor
de
-
12
termined
that
an
exemption
was
improperly
approved
as
a
result
of
13
county
error,
the
county
assessor
shall
present
the
discovered
ev
-
14
idence,
facts
or
circumstances
from
the
improperly
approved
ex
-
15
emption
to
the
board
of
county
commissioners,
at
which
time
the
16
board
may
waive
a
recovery
of
the
property
tax
and
notify
such
tax
-
17
payer
in
writing.
18
(iii)
Upon
the
first
instance
of
a
taxpayer
being
discovered
to
19
have
claimed
more
than
one
(1)
homestead
exemption,
the
taxpayer
20
shall
be
subject
to
a
penalty,
payable
to
the
county
treasurer,
in
21
an
amount
equal
to
the
amount
of
property
tax
recovered
pursuant
22
to
subparagraph
(ii)
of
this
paragraph,
which
shall
be
paid
in
ad
-
23
dition
to
such
recovery
amount.
The
taxpayer
shall
be
notified
of
24
the
assessment
of
such
penalty
at
the
same
time
as
the
notice
of
the
25
assessor's
refusal
to
grant
the
exemption
in
subparagraph
(i)
of
26
this
paragraph.
27
(iv)
Any
subsequent
violation
within
seven
(7)
years
of
an
in
-
28
stance
pursuant
to
subparagraph
(iii)
of
this
paragraph
shall
be
a
29
misdemeanor,
subject
to
the
penalties
provided
in
section
18
-
113,
30
Idaho
Code.
The
county
assessor
shall
notify
the
county
prosecut
-
31
ing
attorney
of
any
conduct
that
would
constitute
a
misdemeanor
32
pursuant
to
this
subparagraph.
33
(v)
Nothing
in
this
paragraph
shall
prohibit
a
taxpayer
from
34
claiming
a
homestead
exemption
after
January
1
for
a
property
that
35
is
not
already
subject
to
the
homestead
exemption,
provided
any
36
claim
for
an
exemption
is
consistent
with
the
requirements
of
sub
-
37
section
(2)(c)(iii)
of
this
section.
38
(b)
Upon
request
by
a
county
assessor
conducting
an
investigation
under
39
paragraph
(a)
of
this
subsection,
or
when
information
indicating
that
40
an
improper
claim
for
the
exemption
allowed
by
this
section
is
discov
-
41
ered
by
the
state
tax
commission,
the
state
tax
commission
shall
dis
-
42
close
relevant
information
to
the
appropriate
county
assessor,
board
43
of
county
commissioners,
county
clerk,
and
county
treasurer
and
to
the
44
secretary
of
state.
Information
disclosed
to
county
officials
and
the
45
secretary
of
state
by
the
state
tax
commission
under
this
subsection:
46
(i)
May
be
used
to
decide
the
validity
of
any
entitlement
to
the
47
exemption
provided
in
this
section;
48
(ii)
Shall,
as
necessary,
be
used
to
determine
a
person's
resi
-
49
dence
for
voting
purposes
under
title
34,
Idaho
Code;
and
50

5
(iii)
Is
not
otherwise
subject
to
public
disclosure
pursuant
to
1
chapter
1,
title
74,
Idaho
Code.
2
(c)
The
assessment
and
collection
of
the
recovery
of
property
tax
must
3
begin
within
the
seven
(7)
year
period
beginning
the
date
the
assessment
4
notice
reflecting
the
improperly
claimed
or
approved
exemption
was
re
-
5
quired
to
be
mailed
to
the
taxpayer.
6
(d)(i)
An
applicant
for
an
exemption
under
this
section
may
appeal
7
to
the
county
board
of
equalization
the
county
assessor's
refusal
8
to
grant
an
exemption
pursuant
to
paragraph
(a)
of
this
subsection
9
within
thirty
(30)
days
of
the
date
the
county
assessor
sent
notice
10
of
the
refusal.
1
1
(ii)
The
taxpayer
may
appeal
to
the
county
board
of
equalization
12
the
decision
by
the
county
assessor
to
assess
the
recovery
of
prop
-
13
erty
tax
within
thirty
(30)
days
of
the
date
the
county
assessor
14
sent
the
notice
to
the
taxpayer
pursuant
to
this
section.
The
15
board
may
waive
the
collection
of
all
or
part
of
any
costs,
late
16
charges,
and
interest
in
order
to
facilitate
the
collection
of
the
17
recovery
of
the
property
tax.
18
(iii)
The
taxpayer
may
appeal
the
imposition
of
the
penalty
pro
-
19
vided
in
paragraph
(a)(iii)
of
this
subsection
within
thirty
(30)
20
days
of
the
date
the
county
assessor
sent
the
notice
to
the
tax
-
21
payer
pursuant
to
this
section.
22
(e)
For
purposes
of
calculating
the
tax,
the
amount
of
the
recovered
23
property
tax
shall
be
for
each
year
the
exemption
allowed
by
this
sec
-
24
tion
was
improperly
claimed
or
approved,
up
to
a
maximum
of
seven
(7)
25
years.
The
amount
of
the
recovery
of
property
tax
shall
be
calculated
26
using
the
product
of
the
amount
of
exempted
value
for
each
year
multi
-
27
plied
by
the
levy
for
that
year
plus
costs,
late
charges,
and
interest
28
for
each
year
at
the
rates
equal
to
those
provided
for
delinquent
prop
-
29
erty
taxes
during
that
year.
30
(f)
Any
recovery
of
property
tax
shall
be
due
and
payable
no
later
than
31
the
date
provided
for
property
taxes
in
section
63
-
903,
Idaho
Code,
and
32
if
not
timely
paid,
late
charges
and
interest,
beginning
the
first
day
33
of
January
in
the
year
following
the
year
the
county
assessor
sent
the
34
notice
to
the
taxpayer
pursuant
to
this
section,
shall
be
calculated
at
35
the
current
rate
provided
for
property
taxes.
36
(g)
Recovered
property
taxes
shall
be
billed,
collected
and
dis
-
37
tributed
in
the
same
manner
as
property
taxes,
except
each
taxing
dis
-
38
trict
or
unit
shall
be
notified
of
the
amount
of
any
recovered
property
39
taxes
included
in
any
distribution.
40
(h)
Thirty
(30)
days
after
the
taxpayer
is
notified,
as
provided
in
41
paragraph
(a)
of
this
subsection,
the
assessor
shall
record
a
notice
42
of
intent
to
attach
a
lien.
Upon
the
payment
in
full
of
such
recov
-
43
ered
property
taxes
prior
to
the
attachment
of
the
lien
as
provided
in
44
paragraph
(i)
of
this
subsection,
or
upon
the
successful
appeal
by
the
45
taxpayer,
the
county
assessor
shall
record
a
rescission
of
the
intent
to
46
attach
a
lien
within
seven
(7)
business
days
of
receiving
such
payment
47
or
within
seven
(7)
business
days
of
the
county
board
of
equalization
48
decision
granting
the
appeal.
If
the
real
property
is
sold
to
a
bona
49
fide
purchaser
for
value
prior
to
the
recording
of
the
notice
of
the
in
-
50

6
tent
to
attach
a
lien,
the
county
assessor
and
treasurer
shall
cease
the
1
recovery
of
such
unpaid
recovered
property
tax.
2
(i)
Any
unpaid
recovered
property
taxes
shall
become
a
lien
on
the
real
3
property
in
the
same
manner
as
provided
for
property
taxes
in
section
4
63
-
206,
Idaho
Code,
except
such
lien
shall
attach
as
of
the
first
day
of
5
January
in
the
year
following
the
year
the
county
assessor
sent
the
no
-
6
tice
to
the
taxpayer
pursuant
to
this
section.
7
(j)
For
purposes
of
the
limitation
provided
by
section
63
-
802,
Idaho
8
Code,
moneys
received
pursuant
to
this
subsection
as
recovery
of
prop
-
9
erty
tax
shall
be
treated
as
property
tax
revenue.
10
(7)
The
legislature
declares
that
this
exemption
is
necessary
and
just.
1
1
(8)
A
homestead
that
previously
qualified
for
exemption
under
this
sec
-
12
tion
in
the
preceding
year
shall
not
lose
such
qualification
due
to:
the
13
owner's,
beneficiary's,
partner's,
member's
or
shareholder's
absence
in
the
14
current
year
by
reason
of
active
military
service
or
because
the
homestead
15
has
been
leased
because
the
owner,
beneficiary,
partner,
member
or
share
-
16
holder
is
absent
in
the
current
year
by
reason
of
active
military
service.
17
An
owner
subject
to
the
provisions
of
this
subsection
must
apply
for
the
ex
-
18
emption
with
the
county
assessor
every
year
on
or
before
a
deadline
date
as
19
specified
by
the
county
assessor
for
the
county
in
which
the
homestead
is
20
claimed.
If
an
owner
fails
to
apply
on
or
before
the
established
deadline,
21
the
county
may,
at
its
discretion,
discontinue
the
exemption
for
that
year.
22
(9)
A
homestead
that
previously
qualified
for
exemption
under
this
23
section
in
the
preceding
year
shall
not
lose
such
qualification
due
to
the
24
owner's,
beneficiary's,
partner's,
member's
or
shareholder's
death
during
25
the
year
of
the
owner's,
beneficiary's,
partner's,
member's
or
share
-
26
holder's
death
and
the
tax
year
immediately
following
such
death,
provided
27
that
the
homestead
continues
to
be
a
part
of
the
owner's,
beneficiary's,
28
partner's,
member's
or
shareholder's
estate.
After
such
time,
the
new
owner
29
shall
reapply
to
receive
the
exemption
pursuant
to
this
section
and
shall
30
meet
the
qualification
criteria
contained
in
this
section.
31
(10)
The
amount
by
which
each
exemption
approved
under
this
section
ex
-
32
ceeds
one
hundred
thousand
dollars
($100,000)
may,
in
the
discretion
of
the
33
governing
board
of
a
taxing
district,
be
deducted
from
the
new
construction
34
roll
for
the
following
year
prepared
by
the
county
assessor
in
accordance
35
with
section
63
-
301A,
Idaho
Code,
but
only
to
the
extent
that
the
amount
ex
-
36
ceeds
the
same
deduction
made
in
the
previous
year.
37
(11)
By
July
1,
2023,
the
state
tax
commission
shall
establish
a
data
-
38
base
of
all
active
exemptions
claimed
under
this
section,
which
database
39
shall
be
searchable
by
a
person's
name
and
by
the
address
of
the
homestead
40
for
which
the
exemption
is
claimed.
The
database
shall
be
made
accessible
41
to
officials
listed
in
subsection
(6)(b)
of
this
section
for
the
purpose
of
42
verifying
that:
43
(a)
Multiple
active
exemptions
have
not
been
claimed
by
the
same
per
-
44
son;
and
45
(b)
A
person's
residence
for
voting
purposes
is
the
same
as
the
home
-
46
stead
for
which
such
person
has
an
active
exemption
pursuant
to
this
47
section,
if
an
exemption
is
so
claimed.
48
(12)
Increases
in
taxable
value
resulting
from
any
change
in
status
of
49
a
property
formerly
or
newly
receiving
the
homeowner
exemption
shall
be
in
-
50

7
cluded
by
the
county
assessor
on
the
property
roll
or
subsequent
property
1
roll
required
pursuant
to
section
63
-
301,
Idaho
Code.
2
SECTION
2.
That
Section
63
-
701,
Idaho
Code,
be,
and
the
same
is
hereby
3
amended
to
read
as
follows:
4
63
-
701.
DEFINITIONS.
As
used
in
this
chapter:
5
(1)
"Claimant"
means
a
person
who
has
filed
an
application
under
sec
-
6
tion
63
-
602G,
Idaho
Code,
and
has
filed
a
claim
under
the
provisions
of
7
sections
63
-
701
through
63
-
710,
Idaho
Code.
Except
as
provided
in
section
8
63
-
702(2),
Idaho
Code,
on
January
1
or
before
April
15
of
the
year
in
which
9
the
claimant
first
filed
a
claim
on
the
homestead
in
question,
a
claimant
10
must
be
an
owner
of
the
homestead,
a
claimant
must
have
lawful
presence
in
the
1
1
United
States
pursuant
to
section
67
-
7903,
Idaho
Code,
and
on
January
1
of
12
said
year
a
claimant
must
be:
13
(a)
Not
less
than
At
least
sixty
-
five
(65)
years
old;
or
14
(b)
A
child
under
the
age
of
eighteen
(18)
years
who
is
fatherless
or
15
motherless
or
who
has
been
abandoned
by
any
surviving
parent
or
parents;
16
or
17
(c)
A
widow
or
widower;
or
18
(d)
A
disabled
person
who
is
recognized
as
disabled
by
the
social
se
-
19
curity
administration
pursuant
to
title
42
of
the
United
States
Code,
20
or
by
the
railroad
retirement
board
pursuant
to
title
45
of
the
United
21
States
Code,
or
by
the
office
of
management
and
budget
pursuant
to
title
22
5
of
the
United
States
Code,
or,
if
a
person
is
not
within
the
purview
of,
23
and
is
therefore
not
recognized
as
disabled
by,
any
other
entity
listed
24
in
this
paragraph,
then
by
the
public
employee
retirement
system
or
pub
-
25
lic
employee
disability
plan
in
which
the
person
participates
that
may
26
be
of
any
state,
local
unit
of
government
or
other
jurisdiction
in
the
27
United
States
of
America;
or
28
(e)
A
disabled
veteran
of
any
war
engaged
in
by
the
United
States,
whose
29
disability
is
recognized
as
a
service
-
connected
disability
of
a
degree
30
of
ten
percent
(10%)
or
more,
or
who
has
a
pension
for
nonservice
-
con
-
31
nected
disabilities,
in
accordance
with
laws
and
regulations
adminis
-
32
tered
by
the
United
States
department
of
veterans
affairs;
or
33
(f)
A
person,
as
specified
in
42
U.S.C.
1701,
who
was
or
is
entitled
34
to
receive
benefits
because
he
is
known
to
have
been
taken
by
a
hostile
35
force
as
a
prisoner,
hostage
or
otherwise;
or
36
(g)
Blind.
37
(2)
"Homestead"
means
the
dwelling,
owner
-
occupied
by
the
claimant
38
as
described
in
this
chapter
and
used
as
the
primary
dwelling
place
of
the
39
claimant
and
may
be
occupied
by
any
members
of
the
household
as
their
home,
40
and
so
much
of
the
land
surrounding
it,
not
exceeding
one
(1)
one
-
half
(1/2)
41
acre,
as
is
reasonably
necessary
for
the
use
of
the
dwelling
as
a
home.
It
42
may
consist
of
a
part
of
a
multidwelling
or
multipurpose
building
and
part
43
of
the
land
upon
on
which
it
is
built.
"Homestead"
does
not
include
personal
44
property
such
as
furniture,
furnishings
or
appliances,
but
a
manufactured
45
home
may
be
a
homestead.
46
(3)
"Household"
means
the
claimant
and
the
claimant's
spouse.
The
term
47
does
not
include
bona
fide
lessees,
tenants,
or
roomers
and
boarders
on
con
-
48

8
tract.
"Household"
includes
persons
described
in
subsection
(8)(b)
of
this
1
section.
2
(4)
"Household
income"
means
all
income
received
by
the
claimant
and,
3
if
married,
all
income
received
by
the
claimant's
spouse,
in
a
calendar
year.
4
(5)
"Income"
means
the
sum
of
federal
adjusted
gross
income
as
defined
5
in
the
Internal
Revenue
Code,
as
defined
in
section
63
-
3004,
Idaho
Code,
and
6
to
the
extent
not
already
included
in
federal
adjusted
gross
income:
7
(a)
Alimony;
8
(b)
Support
money;
9
(c)
Nontaxable
strike
benefits;
10
(d)
The
nontaxable
amount
of
any
individual
retirement
account,
pen
-
1
1
sion
or
annuity,
including
railroad
retirement
benefits,
all
payments
12
received
under
the
federal
social
security
act
except
the
social
secu
-
13
rity
death
benefit
as
specified
in
this
subsection,
state
unemployment
14
insurance
laws,
and
veterans
disability
pensions
and
compensation,
ex
-
15
cluding
any
return
of
principal
paid
by
the
recipient
of
an
annuity
and
16
excluding
rollovers
as
provided
in
26
U.S.C.
402
or
403,
and
excluding
17
the
nontaxable
portion
of
a
Roth
individual
retirement
account
distri
-
18
bution,
as
provided
in
26
U.S.C.
408A;
19
(e)
Nontaxable
interest
received
from
the
federal
government
or
any
of
20
its
instrumentalities
or
a
state
government
or
any
of
its
instrumental
-
21
ities;
22
(f)
Worker's
compensation;
and
23
(g)
The
gross
amount
of
loss
of
earnings
insurance.
24
It
does
not
include
gifts
from
nongovernmental
sources
or
inheritances.
To
25
the
extent
not
reimbursed,
the
cost
of
medical
care
as
defined
in
section
26
213(d)
of
the
Internal
Revenue
Code,
incurred
and
paid
by
the
claimant
and,
27
if
married,
the
claimant's
spouse,
may
be
deducted
from
income.
To
the
ex
-
28
tent
not
reimbursed,
personal
funeral
expenses,
including
prepaid
funeral
29
expenses
and
premiums
on
funeral
insurance,
of
the
claimant
and
claimant's
30
spouse
only,
may
be
deducted
from
income
up
to
an
annual
maximum
of
five
31
thousand
dollars
($5,000)
per
claim.
"Income"
does
not
include
veterans
32
disability
pensions
received
by
a
person
described
in
subsection
(1)(e)
33
of
this
section
who
is
a
claimant
or
a
claimant's
spouse
if
the
disability
34
pension
is
received
pursuant
to
a
service
-
connected
disability
of
a
de
-
35
gree
of
forty
percent
(40%)
or
more.
"Income"
does
not
include
dependency
36
and
indemnity
compensation
or
death
benefits
paid
to
a
person
described
in
37
subsection
(1)
of
this
section
by
the
United
States
department
of
veterans
38
affairs
and
arising
from
a
service
-
connected
death
or
disability.
"Income"
39
does
not
include
lump
sum
death
benefits
made
by
the
social
security
admin
-
40
istration
pursuant
to
42
U.S.C.
402(i).
Documentation
of
medical
expenses
41
may
be
required
by
the
county
assessor
and
state
tax
commission
in
such
form
42
as
the
county
assessor
or
state
tax
commission
shall
determine.
For
pur
-
43
poses
of
this
chapter
only
and
in
the
case
of
a
claimant
who
owns
and
whose
44
homestead
is
a
certified
family
home
as
defined
in
section
39
-
3502,
Idaho
45
Code,
"income"
does
not
include
payments
that
the
claimant
received
as
an
46
enrolled
medicaid
provider
from
the
medical
assistance
program.
"Income"
47
shall
be
that
received
in
the
calendar
year
immediately
preceding
the
year
48
in
which
a
claim
is
filed.
Where
a
claimant
and/or
the
claimant's
spouse
49
does
not
file
a
federal
tax
return,
the
claimant's
and/or
the
claimant's
50

9
spouse's
federal
adjusted
gross
income,
for
purposes
of
this
section,
shall
1
be
an
income
equivalent
to
federal
adjusted
gross
income
had
the
claimant
2
and/or
the
claimant's
spouse
filed
a
federal
tax
return,
as
determined
by
the
3
county
assessor.
The
county
assessor
or
state
tax
commission
may
require
4
documentation
of
income
in
such
form
as
each
shall
determine,
including,
but
5
not
limited
to:
copies
of
federal
or
state
tax
returns
and
any
attachments
6
thereto;
and
income
reporting
forms
such
as
the
W
-
2
and
1099.
7
For
determining
income
for
certain
married
individuals
living
apart,
8
the
provisions
of
sections
2(c)
and
7703(b)
of
the
Internal
Revenue
Code
9
shall
apply.
10
(6)
"Occupied"
means
actual
use
and
possession.
1
1
(7)
"Owner"
means
a
person
holding
title
in
fee
simple
or
holding
a
cer
-
12
tificate
of
motor
vehicle
title
(either
of
which
may
be
subject
to
mortgage,
13
deed
of
trust
or
other
lien)
or
who
has
retained
or
been
granted
a
life
estate
14
or
who
is
a
person
entitled
to
file
a
claim
under
section
63
-
702,
Idaho
Code.
15
"Owner"
shall
also
include
any
person
who:
16
(a)
Is
the
beneficiary
of
a
revocable
or
irrevocable
trust
which
is
the
17
owner
of
such
homestead
and
under
which
the
claimant
or
the
claimant's
18
spouse
has
the
primary
right
of
occupancy
of
the
homestead;
or
19
(b)
Is
a
partner
of
a
limited
partnership,
member
of
a
limited
liabil
-
20
ity
company
or
shareholder
of
a
corporation
if
such
entity
holds
title
21
in
fee
simple
or
holds
a
certificate
of
motor
vehicle
title
and
if
the
22
person
holds
at
least
a
five
percent
(5%)
ownership
in
such
entity,
as
23
determined
by
the
county
assessor;
or
24
(c)
Has
retained
or
been
granted
a
life
estate.
25
"Owner"
includes
a
vendee
in
possession
under
a
land
sale
contract.
Any
26
partial
ownership
shall
be
considered
as
ownership
for
determining
initial
27
qualification
for
property
tax
reduction
benefits;
however,
the
amount
of
28
property
tax
reduction
under
section
63
-
704,
Idaho
Code,
and
rules
promul
-
29
gated
pursuant
to
section
63
-
705,
Idaho
Code,
shall
be
computed
on
the
value
30
of
the
claimant's
partial
ownership.
"Partial
ownership,"
for
the
purposes
31
of
this
section,
means
any
one
(1)
person's
ownership
when
property
is
owned
32
by
more
than
one
(1)
person
or
where
the
homestead
is
held
by
an
entity,
as
33
set
forth
in
this
subsection,
but
more
than
one
(1)
person
has
the
right
of
34
occupancy
of
such
homestead.
A
person
holding
either
partial
title
in
fee
35
simple
or
holding
a
certificate
of
motor
vehicle
title
together
with
another
36
person,
but
who
does
not
occupy
the
dwelling
as
his
primary
dwelling
place,
37
shall
not
be
considered
an
owner
for
purposes
of
this
section,
if
such
person
38
is
a
cosignatory
of
a
note
secured
by
the
dwelling
in
question
and
at
least
39
one
(1)
of
the
other
cosignatories
of
the
note
occupies
the
dwelling
as
his
40
primary
dwelling
place.
The
combined
community
property
interests
of
both
41
spouses
shall
not
be
considered
partial
ownership
as
long
as
the
combined
42
community
property
interests
constitute
the
entire
ownership
of
the
home
-
43
stead,
including
where
the
spouses
are
occupying
a
homestead
owned
by
an
en
-
44
tity,
as
set
forth
in
this
subsection,
and
the
spouses
have
the
primary
right
45
of
occupancy
of
the
homestead.
The
proportional
reduction
required
under
46
this
subsection
shall
not
apply
to
community
property
interests.
Where
47
title
to
property
was
held
by
a
person
who
has
died
without
timely
filing
a
48
claim
for
property
tax
reduction,
the
estate
of
the
deceased
person
shall
be
49
the
"owner,"
provided
that
the
time
periods
during
which
the
deceased
person
50

10
held
such
title
shall
be
attributed
to
the
estate
for
the
computation
of
any
1
time
periods
under
subsection
(8)(a)
or
(b)
of
this
section.
2
(8)(a)
"Primary
dwelling
place"
means
the
claimant's
dwelling
place
3
on
January
1
or
before
April
15
of
the
year
for
which
the
claim
is
made.
4
The
primary
dwelling
place
is
the
single
place
where
a
claimant
has
5
his
true,
fixed
and
permanent
home
and
principal
establishment,
and
to
6
which
whenever
the
individual
is
absent
he
has
the
intention
of
return
-
7
ing.
A
claimant
must
establish
the
dwelling
to
which
the
claim
relates
8
to
be
his
primary
dwelling
place
by
clear
and
convincing
evidence
or
by
9
establishing
that
the
dwelling
is
where
the
claimant
resided
on
January
10
1
or
before
April
15
and:
1
1
(i)
At
least
six
(6)
months
during
the
prior
year;
or
12
(ii)
The
majority
of
the
time
the
claimant
owned
the
dwelling
if
13
owned
by
the
claimant
less
than
one
(1)
year;
or
14
(iii)
The
majority
of
the
time
after
the
claimant
first
occupied
15
the
dwelling
if
occupied
by
the
claimant
for
less
than
one
(1)
16
year.
The
county
assessor
may
require
written
or
other
proof
of
17
the
foregoing
in
such
form
as
the
county
assessor
may
determine.
18
(b)
Notwithstanding
the
provisions
of
paragraph
(a)
of
this
subsec
-
19
tion,
the
property
upon
which
the
claimant
makes
application
shall
be
20
deemed
to
be
the
claimant's
primary
dwelling
place
if
the
claimant
is
21
otherwise
qualified
and
resides
in
a
care
facility
and
does
not
allow
22
the
property
upon
which
the
claimant
has
made
application
to
be
occu
-
23
pied
by
persons
paying
a
consideration
to
occupy
the
dwelling.
Payment
24
of
utilities
shall
not
be
payment
of
a
consideration
to
occupy
the
25
dwelling.
A
claimant's
spouse
who
resides
in
a
care
facility
shall
26
be
deemed
to
reside
at
the
claimant's
primary
dwelling
place
and
to
27
be
a
part
of
the
claimant's
household.
A
care
facility
is
a
hospital,
28
nursing
facility
or
intermediate
care
facility
as
defined
in
section
29
39
-
1301,
Idaho
Code,
or
a
facility
as
defined
in
section
39
-
3302,
Idaho
30
Code,
or
a
dwelling
other
than
the
one
upon
which
the
applicant
makes
ap
-
31
plication
where
a
claimant
who
is
unable
to
reside
in
the
dwelling
upon
32
which
the
application
is
made
lives
and
receives
help
in
daily
living,
33
protection
and
security.
34
SECTION
3.
That
Section
63
-
724,
Idaho
Code,
be,
and
the
same
is
hereby
35
amended
to
read
as
follows:
36
63
-
724.
HOMEOWNER
PROPERTY
TAX
RELIEF.
(1)
It
is
the
intent
of
the
37
legislature
to
provide
property
tax
relief
on
owner
-
occupied
properties
in
38
Idaho
receiving
the
homestead
property
tax
exemption
pursuant
to
section
39
63
-
602G,
Idaho
Code,
as
of
the
second
Monday
in
July
each
year
by
providing
40
state
moneys
as
replacement
funding
as
provided
in
this
section.
This
sec
-
41
tion
does
not
apply
to
occupancy
taxes
levied
pursuant
to
section
63
-
317,
42
Idaho
Code.
43
(2)
For
the
purpose
of
this
section:
44
(a)
"Eligible
property
taxes"
means
all
property
tax
levies
on
homes
45
receiving
the
homestead
property
tax
exemption
pursuant
to
section
46
63
-
602G,
Idaho
Code,
as
of
the
second
Monday
in
July
each
year,
ex
-
47
cept
for
bonds,
school
district
levies,
plant
facility
levies,
and
any
48
voter
-
approved
temporary
levy
for
a
specific
duration.
When
calculat
-
49

11
ing
the
eligible
property
taxes
for
the
purpose
of
this
section,
the
1
taxable
value
of
each
property
shall
include
the
value
of
no
more
than
2
one
(1)
one
-
half
(1/2)
acre.
3
(b)
"Homeowner
property
tax
relief
homestead"
means
a
property
receiv
-
4
ing
the
homestead
property
tax
exemption
pursuant
to
section
63
-
602G,
5
Idaho
Code,
as
of
the
second
Monday
in
July
each
year.
6
(3)
There
is
hereby
created
in
the
state
treasury
the
homeowner
prop
-
7
erty
tax
relief
account.
Moneys
in
this
account
shall
consist
of
moneys
8
transferred
from
the
general
fund
and
are
continuously
appropriated
for
9
homeowner
property
tax
relief
pursuant
to
the
provisions
of
this
section.
10
(4)
The
county
assessor
shall
prepare
a
homeowner
property
tax
relief
1
1
roll,
which
shall
be
in
addition
to
all
other
property
rolls.
By
no
later
12
than
the
first
Monday
of
September
each
year,
the
homeowner
property
tax
re
-
13
lief
roll
shall
be
certified
by
the
county
assessor
to
the
county
auditor
in
14
the
manner
prescribed
by
rules
promulgated
by
the
state
tax
commission.
The
15
homeowner
property
tax
relief
roll
shall
show:
16
(a)
The
name
of
the
taxpayer;
17
(b)
An
accurate
description
of
the
homeowner
property
tax
relief
home
-
18
stead;
and
19
(c)
The
property's
current
market
value
for
assessment
purposes.
20
(5)(a)
The
county
auditor
shall
complete
the
homeowner
property
tax
re
-
21
lief
roll
by
adding
the
following
information:
22
(i)
The
immediate
prior
year's
eligible
levy
for
the
tax
code
area
23
in
which
the
property
is
situated;
24
(ii)
The
estimated
amount
of
eligible
property
taxes
calculated
25
by
applying
the
levy
in
subparagraph
(i)
of
this
paragraph
to
the
26
current
year's
market
value
for
assessment
purposes
on
each
quali
-
27
fying
homestead;
and
28
(iii)
The
total
estimated
amount
of
eligible
property
taxes
on
29
all
properties
within
the
county
that
are
receiving
the
homestead
30
property
tax
exemption
as
of
the
second
Monday
in
July
of
the
cur
-
31
rent
year.
32
(b)
By
no
later
than
the
second
Monday
of
September
each
year,
the
33
county
auditor
shall
certify
the
completed
homeowner
property
tax
re
-
34
lief
roll
to
the
state
tax
commission
in
the
manner
prescribed
by
rules
35
promulgated
by
the
state
tax
commission.
36
(6)
The
state
tax
commission
shall
determine
the
total
number
of
home
-
37
owner
property
tax
relief
homesteads
to
be
allowed
in
each
county,
the
38
dollar
amount
of
eligible
property
taxes
for
each
homeowner
property
tax
39
relief
homestead
allowed,
and
the
total
dollar
amount
of
eligible
property
40
taxes
for
all
homeowner
property
tax
relief
homesteads
within
each
county
41
from
the
amounts
certified
on
the
homeowner
property
tax
relief
roll.
Such
42
amounts
shall
be
summed
for
all
eligible
property
tax
relief
homesteads
in
43
all
counties
to
determine
the
total
amount
of
estimated
eligible
property
44
taxes.
This
sum
shall
be
divided
into
the
amount
of
moneys
in
the
homeowner
45
property
tax
relief
account
as
of
August
1
of
each
year.
The
result
shall
46
be
multiplied
by
the
total
amount
of
estimated
eligible
property
taxes
on
47
such
homesteads
in
each
county.
This
amount
shall
be
certified
to
the
county
48
auditor
and
tax
collector
by
the
state
tax
commission
no
later
than
the
third
49
Monday
in
September.
By
no
later
than
December
20
of
each
year,
the
state
50

12
tax
commission
shall
pay
to
the
county
tax
collector
of
each
county
the
first
1
half
of
the
amount
due
to
each
county
as
reimbursement
for
homeowner
property
2
tax
relief
as
provided
in
this
section
and
shall
pay
the
second
half
of
such
3
amount
by
no
later
than
June
20
of
the
following
year.
4
(7)
The
state
tax
commission
may
audit
each
and
every
property
on
the
5
homeowner
property
tax
relief
roll.
If
the
state
tax
commission
determines
6
that
a
homeowner
property
tax
relief
homestead
credit
is
erroneous,
the
7
state
tax
commission
shall
disapprove
as
much
of
the
credit
as
necessary
in
8
order
to
conform
with
statutory
standards.
The
state
tax
commission
shall
9
provide
the
homeowner
written
notice
of
the
state
tax
commission's
intent
10
to
disapprove
all
or
a
portion
of
the
credit.
The
homeowner
shall
have
1
1
twenty
-
eight
(28)
days
to
make
written
protest
to
the
state
tax
commission
12
of
the
intended
action.
The
homeowner
may
submit
additional
information
and
13
may
request
an
informal
hearing
with
the
state
tax
commission.
If
the
home
-
14
owner
fails
to
make
written
protest
within
twenty
-
eight
(28)
days,
the
state
15
tax
commission
shall
provide
written
notice
of
disapproval
to
both
the
home
-
16
owner
and
the
county
auditor
of
the
county
in
which
the
property
is
situated
17
by
December
20.
Any
homeowner
whose
claim
is
disapproved
in
whole
or
in
part
18
by
the
state
tax
commission
may
appeal
such
disapproval
to
the
board
of
tax
19
appeals
or
to
the
district
court
of
the
county
of
residence
of
the
taxpayer
20
within
thirty
(30)
days.
21
(8)
Each
county
treasurer
shall
apply
the
moneys
received
pursuant
to
22
subsection
(6)
of
this
section
to
the
eligible
property
taxes
levied
on
the
23
properties
listed
on
the
certified
homeowner
property
tax
relief
roll
that
24
year.
The
moneys
shall
be
designated
as
a
line
item
credit
against
the
to
-
25
tal
of
all
eligible
property
taxes
on
the
property
tax
bill
for
each
property
26
receiving
the
tax
relief
provided
by
this
section.
Such
moneys
shall
be
dis
-
27
tributed
in
the
same
manner
as
property
tax
revenues.
28
(9)
The
amount
of
property
tax
relief
for
a
homeowner's
property
taxes
29
shall
be
applied
after
the
homestead
exemption
pursuant
to
section
63
-
602G,
30
Idaho
Code,
has
been
applied.
The
property
tax
relief
amount
cannot
exceed
31
the
actual
amount
of
current
eligible
property
taxes
due
on
the
homeowner's
32
property
tax
notice.
No
delinquent
property
taxes,
penalties,
interest,
or
33
fines
may
be
paid
with
moneys
from
this
program.
34
(10)
Nothing
in
this
section
shall
prevent
a
homeowner
from
applying
35
for
or
receiving
any
other
property
tax
relief
provided
pursuant
to
this
36
chapter.
The
property
tax
relief
provided
pursuant
to
this
section
shall
be
37
credited
to
the
homeowner's
property
tax
bill
before
any
other
property
tax
38
relief
is
applied,
up
to
a
maximum
of
the
actual
property
taxes
due
on
the
39
homeowner
property
tax
relief
homestead.
40
(11)
Any
amount
of
homeowner
property
tax
relief
moneys
distributed
by
41
the
state
tax
commission
to
a
county
that
exceeds
the
total
amount
of
all
el
-
42
igible
property
taxes
due
from
all
homeowner
property
tax
relief
homesteads
43
in
the
county
shall
revert
to
the
state
general
fund.
The
county
treasurer
44
shall
deposit
such
moneys
with
the
state
treasurer
by
the
fourth
Monday
in
45
July
each
year
for
the
preceding
property
tax
year.
46
(12)
Within
three
(3)
years
of
payment,
the
state
tax
commission
may
re
-
47
cover
any
erroneous
or
incorrect
payment
made
to
any
homeowner
receiving
re
-
48
lief
under
this
section.
The
deficiency
determination,
collection,
and
en
-
49
forcement
procedures
provided
in
chapter
30,
title
63,
Idaho
Code,
shall
ap
-
50

13
ply
and
be
available
to
the
state
tax
commission
for
enforcement
and
collec
-
1
tion
under
this
section.
Wherever
liens
or
any
other
proceedings
are
defined
2
as
income
tax
liens
or
proceedings,
they
shall,
when
applied
in
enforcement
3
or
collection
under
this
section,
be
described
as
tax
relief
liens
and
pro
-
4
ceedings.
In
connection
with
this
section,
a
deficiency
shall
consist
of
any
5
amount
erroneously
paid
on
behalf
of
a
homeowner
under
this
section.
6
SECTION
4.
That
Chapter
7,
Title
63,
Idaho
Code,
be,
and
the
same
is
7
hereby
amended
by
the
addition
thereto
of
a
NEW
SECTION
,
to
be
known
and
des
-
8
ignated
as
Section
63
-
725,
Idaho
Code,
and
to
read
as
follows:
9
63
-
725.
HOMESTEAD
PROPERTY
TAX
REPLACEMENT
FUND.
(1)
It
is
the
intent
10
of
the
legislature
to
replace
the
property
tax
revenue
lost
by
taxing
dis
-
1
1
tricts
as
a
result
of
the
expansion
of
the
homestead
property
tax
exemption
12
pursuant
to
section
63
-
602G,
Idaho
Code,
with
distributions
from
increased
13
revenue
collected
from
sales
and
use
taxes.
14
(2)
For
the
purposes
of
this
section:
15
(a)
"Eligible
homesteads"
means
properties
receiving
the
homestead
16
property
tax
exemption
pursuant
to
section
63
-
602G,
Idaho
Code,
as
of
17
the
second
Monday
in
July
each
year.
18
(b)
"Estimated
lost
property
tax
revenue"
means
the
amount
of
property
19
taxes
that
would
have
been
collected
from
eligible
homesteads
in
each
20
taxing
district
absent
the
homestead
exemption
provided
in
section
21
63
-
602G,
Idaho
Code,
as
determined
from
the
certified
homestead
prop
-
22
erty
tax
relief
roll
under
section
63
-
724,
Idaho
Code.
23
(3)
There
is
hereby
created
in
the
state
treasury
the
homestead
prop
-
24
erty
tax
replacement
fund.
Moneys
in
the
fund
shall
consist
of
distributions
25
of
sales
and
use
tax
revenues
pursuant
to
section
63
-
3638,
Idaho
Code,
and
26
are
continuously
appropriated
for
distribution
to
taxing
districts
as
pro
-
27
vided
in
this
section.
28
(4)
Moneys
in
the
homestead
property
tax
replacement
fund
shall
be
dis
-
29
tributed
to
taxing
districts
as
follows:
30
(a)
Each
county
assessor
shall
provide
the
certified
homestead
prop
-
31
erty
tax
relief
roll
to
the
county
auditor
in
the
same
manner
as
provided
32
in
section
63
-
724,
Idaho
Code.
33
(b)
Each
county
auditor
shall
calculate
the
estimated
lost
property
tax
34
revenue
for
each
taxing
district
in
the
county
based
on
the
homestead
35
roll
provided
in
section
63
-
724,
Idaho
Code,
and
shall
certify
such
36
amounts
to
the
state
tax
commission
by
no
later
than
the
second
Monday
of
37
September
each
year.
38
(c)
The
state
tax
commission
shall
determine
the
statewide
total
of
es
-
39
timated
lost
property
tax
revenue
by
summing
the
certified
amounts
for
40
all
taxing
districts
in
all
counties.
The
state
tax
commission
shall
41
divide
the
amount
of
moneys
in
the
homestead
property
tax
replacement
42
fund
as
of
August
1
each
year
by
such
statewide
total
to
determine
a
pro
-
43
ration
factor.
The
state
tax
commission
shall
multiply
the
proration
44
factor
by
each
taxing
district's
certified
estimated
lost
property
tax
45
revenue
to
determine
the
total
annual
amount
payable
to
each
taxing
dis
-
46
trict.
The
state
tax
commission
shall
certify
each
taxing
district's
47
prorated
amount
no
later
than
the
third
Monday
in
September
each
year.
48

14
(d)
By
no
later
than
December
20
of
each
year,
the
state
tax
commission
1
shall
pay
to
the
county
tax
collector
of
each
county
one
-
half
(1/2)
of
2
the
total
annual
amount
determined
for
all
taxing
districts
within
that
3
county
and
shall
pay
the
remaining
one
-
half
(1/2)
by
no
later
than
June
4
20
of
the
following
year.
5
(e)
Within
seven
(7)
days
of
receipt
of
moneys
pursuant
to
paragraph
(d)
6
of
this
subsection,
the
county
treasurer
shall
distribute
to
each
tax
-
7
ing
district
within
the
county
its
proportionate
share
as
determined
by
8
the
state
tax
commission.
9
(f)
Funds
distributed
under
this
section
shall
be
treated
as
property
10
tax
revenues
for
purposes
of
the
budget
limitations
in
section
63
-
802,
1
1
Idaho
Code.
12
SECTION
5.
That
Section
63
-
3619,
Idaho
Code,
be,
and
the
same
is
hereby
13
amended
to
read
as
follows:
14
63
-
3619.
IMPOSITION
AND
RATE
OF
THE
SALES
TAX.
An
excise
tax
is
hereby
15
imposed
upon
on
each
sale
at
retail
at
the
rate
of
six
percent
(6%)
eight
per
-
16
cent
(8%)
of
the
sales
price
of
all
retail
sales
subject
to
taxation
under
17
this
chapter
,
and
such
amount
shall
be
computed
monthly
on
all
sales
at
re
-
18
tail
within
the
preceding
month.
19
(a)
The
tax
shall
apply
to,
be
computed
on,
and
collected
for
all
20
credit,
installment,
conditional
or
similar
sales
at
the
time
of
the
sale
or,
21
in
the
case
of
rentals,
at
the
time
the
rental
is
charged.
22
(b)
The
tax
hereby
imposed
shall
be
collected
by
the
retailer
from
the
23
consumer.
24
(c)
The
state
tax
commission
shall
provide
schedules
for
collection
of
25
the
tax
on
sales
which
that
involve
a
fraction
of
a
dollar.
The
retailer
26
shall
calculate
the
tax
upon
on
the
entire
amount
of
the
purchases
of
the
con
-
27
sumer
made
at
a
particular
time
and
not
separately
upon
each
item
purchased.
28
The
retailer
may
retain
any
amount
collected
under
the
bracket
system
pre
-
29
scribed
which
that
is
in
excess
of
the
amount
of
tax
for
which
he
is
liable
30
to
the
state
during
the
period
as
compensation
for
the
work
of
collecting
the
31
tax.
32
(d)
It
is
unlawful
for
any
retailer
to
advertise
or
hold
out
or
state
to
33
the
public
or
to
any
customer,
directly
or
indirectly,
that
the
tax
or
any
34
part
thereof
will
be
assumed
or
absorbed
by
the
retailer
or
that
it
will
not
35
be
added
to
the
selling
price
of
the
property
sold
or
that
,
if
added
,
it
or
any
36
part
thereof
will
be
refunded.
Any
person
violating
any
provision
of
this
37
section
is
guilty
of
a
misdemeanor.
38
(e)
The
state
tax
commission
may
by
rule
provide
that
the
amount
col
-
39
lected
by
the
retailer
from
the
customer
in
reimbursement
of
the
tax
be
dis
-
40
played
separately
from
the
list
price,
the
price
advertised
on
the
premises,
41
the
marked
price,
or
other
price
on
the
sales
slip
or
other
proof
of
sale.
42
(f)
The
taxes
imposed
by
this
chapter
shall
apply
to
the
sales
to
con
-
43
tractors
purchasing
for
use
in
the
performance
of
contracts
with
the
United
44
States.
45
SECTION
6.
That
Section
63
-
3621,
Idaho
Code,
be,
and
the
same
is
hereby
46
amended
to
read
as
follows:
47

15
63
-
3621.
IMPOSITION
AND
RATE
OF
THE
USE
TAX
-
-
EXEMPTIONS.
(1)
An
ex
-
1
cise
tax
is
hereby
imposed
on
the
storage,
use,
or
other
consumption
in
this
2
state
of
tangible
personal
property
acquired
on
or
after
October
1,
2006,
for
3
storage,
use,
or
other
consumption
in
this
state
at
the
rate
of
six
percent
4
(6%)
eight
percent
(8%)
of
the
value
of
the
property,
and
a
recent
sales
price
5
shall
be
presumptive
evidence
of
the
value
of
the
property
unless
the
prop
-
6
erty
is
wireless
telecommunications
equipment,
in
which
case
a
recent
sales
7
price
shall
be
conclusive
evidence
of
the
value
of
the
property.
8
(2)
Every
person
storing,
using,
or
otherwise
consuming,
in
this
state,
9
tangible
personal
property
is
liable
for
the
tax.
His
liability
is
not
ex
-
10
tinguished
until
the
tax
has
been
paid
to
this
state,
except
that
a
receipt
1
1
from
a
retailer
maintaining
a
place
of
business
in
this
state
or
engaged
in
12
business
in
this
state
given
to
the
purchaser
is
sufficient
to
relieve
the
13
purchaser
from
further
liability
for
the
tax
to
which
the
receipt
refers.
14
A
retailer
shall
not
be
considered
to
have
stored,
used,
or
consumed
wire
-
15
less
telecommunications
equipment
by
virtue
of
giving,
selling,
or
other
-
16
wise
transferring
such
equipment
at
a
discount
as
an
inducement
to
a
consumer
17
to
commence
or
continue
a
contract
for
telecommunications
service.
18
(3)
Every
retailer
engaged
in
business
in
this
state
and
making
sales
19
of
tangible
personal
property
for
the
storage,
use,
or
other
consumption
in
20
this
state,
not
exempted
under
section
63
-
3622,
Idaho
Code,
shall,
at
the
21
time
of
making
the
sales
or,
if
storage,
use,
or
other
consumption
of
the
tan
-
22
gible
personal
property
is
not
then
taxable
hereunder,
at
the
time
the
stor
-
23
age,
use,
or
other
consumption
becomes
taxable,
collect
the
tax
from
the
pur
-
24
chaser
and
give
to
the
purchaser
a
receipt
therefor
in
the
manner
and
form
25
prescribed
by
the
state
tax
commission.
26
(4)
The
provisions
of
this
section
shall
not
apply
when
the
retailer
27
pays
sales
tax
on
the
transaction
and
collects
reimbursement
for
such
sales
28
tax
from
the
customer.
29
(5)
Every
retailer
engaged
in
business
in
this
state
or
maintaining
a
30
place
of
business
in
this
state
shall
register
with
the
state
tax
commission
31
and
give
the
name
and
address
of
all
agents
operating
in
this
state
the
loca
-
32
tion
of
all
distributions
or
sales
houses
or
offices
or
other
places
of
busi
-
33
ness
in
this
state
and
such
other
information
as
the
state
tax
commission
may
34
require.
35
(6)
For
the
purpose
of
the
proper
administration
of
this
act
and
to
36
prevent
evasion
of
the
use
tax
and
the
duty
to
collect
the
use
tax,
it
shall
37
be
presumed
that
tangible
personal
property
sold
by
any
person
for
delivery
38
in
this
state
is
sold
for
storage,
use,
or
other
consumption
in
this
state.
39
The
burden
of
proving
the
sale
is
tax
-
exempt
is
on
the
person
who
makes
the
40
sale,
unless
he
obtains
from
the
purchaser
a
resale
certificate
to
the
effect
41
that
the
property
is
purchased
for
resale
or
rental.
It
shall
be
presumed
42
that
sales
made
to
a
person
who
has
completed
a
resale
certificate
for
the
43
seller's
records
are
not
taxable
and
the
seller
need
not
collect
sales
or
44
use
taxes
unless
the
tangible
personal
property
purchased
is
taxable
to
the
45
purchaser
as
a
matter
of
law
in
the
particular
instance
claimed
on
the
resale
46
certificate.
47
(a)
A
seller
may
accept
a
resale
certificate
from
a
purchaser
prior
to
48
the
time
of
sale,
at
the
time
of
sale,
or
at
any
reasonable
time
after
the
49
sale
when
necessary
to
establish
the
privilege
of
the
exemption.
The
50

16
resale
certificate
relieves
the
person
selling
the
property
from
the
1
burden
of
proof
only
if
taken
from
a
person
who
is
engaged
in
the
busi
-
2
ness
of
selling
or
renting
tangible
personal
property
and
who
holds
the
3
permit
provided
for
by
section
63
-
3620,
Idaho
Code,
or
who
is
a
retailer
4
not
engaged
in
business
in
this
state
and
who,
at
the
time
of
purchasing
5
the
tangible
personal
property,
intends
to
sell
or
rent
it
in
the
regu
-
6
lar
course
of
business
or
is
unable
to
ascertain
at
the
time
of
purchase
7
whether
the
property
will
be
sold
or
used
for
some
other
purpose.
Other
8
than
as
provided
elsewhere
in
this
section,
when
a
resale
certificate,
9
properly
executed,
is
presented
to
the
seller,
the
seller
has
no
duty
or
10
obligation
to
collect
sales
or
use
taxes
in
regard
to
any
sales
trans
-
1
1
action
so
documented,
regardless
of
whether
the
purchaser
properly
or
12
improperly
claimed
an
exemption.
A
seller
so
relieved
of
the
obligation
13
to
collect
tax
is
also
relieved
of
any
liability
to
the
purchaser
for
14
failure
to
collect
tax
or
for
making
any
report
or
disclosure
of
infor
-
15
mation
required
or
permitted
under
this
chapter.
16
(b)
The
resale
certificate
shall
bear
the
name
and
address
of
the
pur
-
17
chaser,
shall
be
signed
by
the
purchaser
or
his
agent,
shall
indicate
18
the
number
of
the
permit
issued
to
the
purchaser
or
that
the
purchaser
19
is
an
out
-
of
-
state
retailer,
and
shall
indicate
the
general
character
20
of
the
tangible
personal
property
sold
by
the
purchaser
in
the
regular
21
course
of
business.
The
certificate
shall
be
substantially
in
such
form
22
as
the
state
tax
commission
may
prescribe.
23
(c)
If
a
purchaser
who
gives
a
resale
certificate
makes
any
storage
or
24
use
of
the
property
other
than
retention,
demonstration,
or
display
25
while
holding
it
for
sale
in
the
regular
course
of
business,
the
storage
26
or
use
is
taxable
as
of
the
time
the
property
is
first
so
stored
or
used.
27
(7)
Any
person
violating
any
provision
of
this
section
is
guilty
of
a
28
misdemeanor
and
punishable
by
a
fine
not
in
excess
of
one
hundred
dollars
29
($100),
and
each
violation
shall
constitute
a
separate
offense.
30
(8)
It
shall
be
presumed
that
tangible
personal
property
shipped
or
31
brought
to
this
state
by
the
purchaser
was
purchased
from
a
retailer
for
32
storage,
use,
or
other
consumption
in
this
state.
33
(9)
It
shall
be
presumed
that
tangible
personal
property
delivered
out
-
34
side
this
state
to
a
purchaser
known
by
the
retailer
to
be
a
resident
of
this
35
state
was
purchased
from
a
retailer
for
storage,
use,
or
other
consumption
in
36
this
state.
This
presumption
may
be
controverted
by
evidence
satisfactory
37
to
the
state
tax
commission
that
the
property
was
not
purchased
for
storage,
38
use,
or
other
consumption
in
this
state.
39
(10)
When
the
tangible
personal
property
subject
to
use
tax
has
been
40
subjected
to
a
general
retail
sales
or
use
tax
by
another
state
of
the
United
41
States
in
an
amount
equal
to
or
greater
than
the
amount
of
the
Idaho
tax,
and
42
evidence
can
be
given
of
such
payment,
the
property
will
not
be
subject
to
43
Idaho
use
tax.
If
the
amount
paid
to
the
other
state
was
less,
the
property
44
will
be
subject
to
use
tax
to
the
extent
that
the
Idaho
tax
exceeds
the
tax
45
paid
to
the
other
state.
For
the
purposes
of
this
subsection,
a
registration
46
certificate
or
title
issued
by
another
state
or
subdivision
thereof
for
a
ve
-
47
hicle
or
trailer
or
a
vessel
as
defined
in
section
67
-
7003,
Idaho
Code,
shall
48
be
sufficient
evidence
of
payment
of
a
general
retail
sales
or
use
tax.
49

17
(11)
The
use
tax
imposed
by
this
section
shall
not
apply
to
the
use
by
a
1
nonresident
of
this
state
of
a
motor
vehicle
registered
or
licensed
under
the
2
laws
of
the
state
of
his
residence
and
not
used
in
this
state
more
than
a
cu
-
3
mulative
period
of
time
totaling
ninety
(90)
days
in
any
consecutive
twelve
4
(12)
months
and
if
none
of
the
buyers
listed
on
the
purchase,
registration,
5
or
title
documents
are
Idaho
residents.
A
nonresident
business
entity
will
6
be
held
to
the
same
requirements
as
a
nonresident
individual
to
qualify
for
7
the
exemption
provided
in
this
subsection,
except
that
the
nonresident
busi
-
8
ness
entity
also
must
not
be
formed
under
the
laws
of
the
state
of
Idaho.
The
9
use
tax
herein
shall
also
not
apply
to
any
use
of
a
motor
vehicle
registered
10
or
licensed
under
the
laws
of
the
state
of
residence
of
a
nonresident
stu
-
1
1
dent
while
such
nonresident
student
is
enrolled
as
a
full
-
time
student
in
an
12
institution
of
postsecondary
education
that
is
both
physically
located
in
13
Idaho
and
recognized
as
accredited
by
the
state
board
of
education.
14
(12)
The
use
tax
imposed
by
this
section
shall
not
apply
to
the
use
of
15
household
goods,
personal
effects,
and
personally
owned
vehicles
or
per
-
16
sonally
owned
aircraft
by
a
resident
of
this
state
if
such
articles
were
17
acquired
by
such
person
in
another
state
while
a
resident
of
that
state
and
18
primarily
for
use
outside
this
state
and
if
such
use
was
actual
and
substan
-
19
tial;
however,
if
an
article
was
acquired
less
than
ninety
(90)
days
prior
20
to
the
time
he
entered
this
state,
it
will
be
presumed
that
the
article
was
21
acquired
for
use
in
this
state
and
that
its
use
outside
this
state
was
not
ac
-
22
tual
and
substantial.
The
use
tax
imposed
by
this
section
shall
not
apply
to
23
the
use
of
household
goods,
personal
effects,
and
personally
owned
vehicles
24
or
personally
owned
aircraft
by
active
duty
military
personnel
temporarily
25
assigned
in
this
state
and
spouses
who
accompany
them
if
such
articles
were
26
acquired
prior
to
receipt
of
orders
to
transfer
to
Idaho
or
ninety
(90)
days
27
prior
to
moving
to
Idaho,
whichever
time
period
is
shorter.
For
purposes
28
of
this
subsection,
"resident"
shall
be
as
defined
in
section
63
-
3013
or
29
63
-
3013A,
Idaho
Code.
For
purposes
of
this
subsection,
wherever
the
term
30
"individual"
appears
in
section
63
-
3013
or
63
-
3013A,
Idaho
Code,
the
term
31
includes
a
natural
person
or
a
grantor
trust
as
described
in
sections
673
32
through
678
of
the
Internal
Revenue
Code.
33
(13)(a)
The
use
tax
imposed
by
this
section
shall
not
apply
to
the
stor
-
34
age,
use,
or
other
consumption
of
tangible
personal
property
that
is
or
35
will
be
incorporated
into
real
property
and
has
been
donated
to
and
has
36
become
the
property
of:
37
(i)
A
nonprofit
organization
as
defined
in
section
63
-
3622O,
38
Idaho
Code;
39
(ii)
The
state
of
Idaho;
or
40
(iii)
Any
political
subdivision
of
the
state.
41
(b)
This
exemption
applies
whether
the
tangible
personal
property
is
42
incorporated
in
real
property
by
the
donee,
a
contractor,
a
subcontrac
-
43
tor
of
the
donee,
or
any
other
person.
44
(14)
The
use
tax
imposed
by
this
section
shall
not
apply
to
tastings
of
45
food
and
beverages,
including
but
not
limited
to
wine
and
beer.
For
the
pur
-
46
poses
of
this
subsection,
a
tasting
of
wine
and
beer
shall
be
defined
as
the
47
maximum
serving
allowed
by
state
or
federal
laws
for
such
occasions
provided
48
to
a
potential
customer,
at
no
charge,
at
a
location
where
like
or
similar
49

18
beverages
are
sold.
For
nonalcoholic
beverages
and
food,
a
tasting
shall
be
1
defined
as
a
sample
from
a
unit
available
for
sale
at
the
tasting
location.
2
(15)
The
use
tax
imposed
by
this
section
shall
not
apply
to
donations
3
of
food
or
beverages,
or
both,
to
individuals
or
nonprofit
organizations.
4
For
the
purposes
of
this
section,
"nonprofit
organization"
means
those
non
-
5
profit
entities
currently
registered
with
the
secretary
of
state
pursuant
to
6
section
30
-
30
-
102,
Idaho
Code.
7
(16)
The
use
tax
imposed
by
this
section
shall
not
apply
to
a
retailer
8
supplying
prepared
food
or
beverages
free
of
charge
to
its
employee
when
that
9
retailer
sells
prepared
food
or
beverages
in
its
normal
course
of
business.
10
SECTION
7.
That
Section
63
-
3638,
Idaho
Code,
be,
and
the
same
is
hereby
1
1
amended
to
read
as
follows:
12
63
-
3638.
SALES
TAX
-
-
DISTRIBUTION.
All
moneys
collected
under
this
13
chapter,
except
as
may
otherwise
be
required
in
sections
63
-
3203,
63
-
3620F,
14
and
63
-
3709,
Idaho
Code,
shall
be
distributed
by
the
state
tax
commission
as
15
follows:
16
(1)
(a)
An
amount
of
money
shall
be
distributed
to
the
state
refund
ac
-
17
count
sufficient
to
pay
current
refund
claims.
All
refunds
authorized
18
under
this
chapter
by
the
state
tax
commission
shall
be
paid
through
the
19
state
refund
account,
and
those
moneys
are
continuously
appropriated.
20
(b)
Following
the
distribution
required
by
paragraph
(a)
of
this
sub
-
21
section,
an
amount
equal
to
twenty
-
one
and
seventy
-
five
hundredths
22
percent
(21.75%)
of
the
revenues
collected
under
this
chapter
shall
be
23
distributed
to
the
homestead
property
tax
replacement
fund,
to
be
dis
-
24
tributed
to
taxing
districts
as
provided
in
section
63
-
725,
Idaho
Code.
25
(c)
Following
the
distribution
required
by
paragraph
(a)
of
this
26
subsection,
an
amount
equal
to
three
and
twenty
-
five
hundredths
per
-
27
cent
(3.25%)
of
the
revenues
collected
under
this
chapter
shall
be
28
distributed
to
the
budget
stabilization
fund
established
in
section
29
57
-
814,
Idaho
Code.
The
distributions
required
by
this
paragraph
shall
30
be
made
after
the
distributions
required
by
paragraph
(a)
of
this
sub
-
31
section
and
prior
to
any
other
distributions
required
by
this
section.
32
(d)
Following
the
distribution
required
by
paragraph
(a)
of
this
sub
-
33
section,
the
distributions
required
by
paragraphs
(b)
and
(c)
of
this
34
subsection
shall
be
made
prior
to
any
other
distributions
required
by
35
this
section,
and
all
percentage
-
based
distributions
provided
for
in
36
this
section
shall
be
calculated
on
the
remaining
revenues
collected
37
under
this
chapter
after
the
distributions
required
by
paragraphs
(a),
38
(b),
and
(c)
of
this
subsection.
39
(2)
Five
million
dollars
($5,000,000)
per
year
is
continuously
appro
-
40
priated
and
shall
be
distributed
to
the
permanent
building
fund,
provided
by
41
section
57
-
1108,
Idaho
Code.
42
(3)
Four
million
eight
hundred
thousand
dollars
($4,800,000)
per
year
43
is
continuously
appropriated
and
shall
be
distributed
to
the
water
pollution
44
control
fund
established
by
section
39
-
3628,
Idaho
Code.
45
(4)
An
amount
equal
to
the
sum
required
to
be
certified
by
the
chair
-
46
man
of
the
Idaho
housing
and
finance
association
to
the
state
tax
commis
-
47
sion
pursuant
to
section
67
-
6211,
Idaho
Code,
in
each
year
is
continuously
48
appropriated
and
shall
be
paid
to
any
capital
reserve
fund
established
by
49

19
the
Idaho
housing
and
finance
association
pursuant
to
section
67
-
6211,
Idaho
1
Code.
Such
amounts,
if
any,
as
may
be
appropriated
hereunder
to
the
capital
2
reserve
fund
of
the
Idaho
housing
and
finance
association
shall
be
repaid
for
3
distribution
under
the
provisions
of
this
section,
subject
to
the
provisions
4
of
section
67
-
6215,
Idaho
Code,
by
the
Idaho
housing
and
finance
associa
-
5
tion,
as
soon
as
possible,
from
any
moneys
available
therefor
and
in
excess
6
of
the
amounts
the
association
determines
will
keep
it
self
-
supporting.
7
(5)
An
amount
equal
to
the
sum
required
by
the
provisions
of
sections
8
63
-
709
and
63
-
717,
Idaho
Code,
after
allowance
for
the
amount
appropriated
9
by
section
63
-
718(3),
Idaho
Code,
is
continuously
appropriated
and
shall
be
10
paid
as
provided
by
sections
63
-
709
and
63
-
717,
Idaho
Code.
1
1
(6)
An
amount
required
by
the
provisions
of
chapter
53,
title
33,
Idaho
12
Code.
13
(7)
An
amount
required
by
the
provisions
of
chapter
87,
title
67,
Idaho
14
Code.
15
(8)
For
fiscal
year
2011
and
each
fiscal
year
thereafter,
four
million
16
one
hundred
thousand
dollars
($4,100,000),
of
which
two
million
two
hundred
17
thousand
dollars
($2,200,000)
shall
be
distributed
to
each
of
the
forty
-
four
18
(44)
counties
in
equal
amounts
and
one
million
nine
hundred
thousand
dol
-
19
lars
($1,900,000)
shall
be
distributed
to
the
forty
-
four
(44)
counties
in
20
the
proportion
that
the
population
of
the
county
bears
to
the
population
of
21
the
state.
For
fiscal
year
2012
and
for
each
fiscal
year
thereafter,
the
22
amount
distributed
pursuant
to
this
subsection
shall
be
adjusted
annually
23
by
the
state
tax
commission
in
accordance
with
the
consumer
price
index
for
24
all
urban
consumers
(CPI
-
U)
as
published
by
the
U.S.
department
of
labor,
25
bureau
of
labor
statistics,
but
in
no
fiscal
year
shall
the
total
amount
26
allocated
for
counties
under
this
subsection
be
less
than
four
million
one
27
hundred
thousand
dollars
($4,100,000).
Any
increase
resulting
from
the
ad
-
28
justment
required
in
this
section
shall
be
distributed
to
each
county
in
the
29
proportion
that
the
population
of
the
county
bears
to
the
population
of
the
30
state.
Each
county
shall
establish
a
special
election
fund
to
which
shall
31
be
deposited
all
revenues
received
from
the
distribution
pursuant
to
this
32
subsection.
All
such
revenues
shall
be
used
exclusively
to
defray
the
costs
33
associated
with
conducting
elections
as
required
of
county
clerks
by
the
34
provisions
of
section
34
-
1401,
Idaho
Code.
35
(9)
One
dollar
($1.00)
on
each
application
for
certificate
of
title
36
or
initial
application
for
registration
of
a
motor
vehicle,
snowmobile,
37
all
-
terrain
vehicle
or
other
vehicle
processed
by
the
county
assessor
or
the
38
Idaho
transportation
department,
excepting
those
applications
in
which
any
39
sales
or
use
taxes
due
have
been
previously
collected
by
a
retailer,
shall
be
40
a
fee
for
the
services
of
the
assessor
of
the
county
or
the
Idaho
transporta
-
41
tion
department
in
collecting
such
taxes
and
shall
be
paid
into
the
current
42
expense
fund
of
the
county
or
state
highway
account
established
in
section
43
40
-
702,
Idaho
Code.
44
(10)
Eleven
and
five
-
tenths
percent
(11.5%)
of
revenues
collected
un
-
45
der
this
chapter,
following
any
distributions
required
by
sections
63
-
3203,
46
63
-
3620F,
and
63
-
3709,
Idaho
Code,
and
by
subsection
(1)
of
this
section,
is
47
continuously
appropriated
and
shall
be
distributed
to
the
revenue
-
sharing
48
account,
which
is
hereby
created
in
the
state
treasury,
and
the
moneys
in
the
49

20
revenue
-
sharing
account
will
be
paid
in
installments
each
calendar
quarter
1
by
the
state
tax
commission
as
follows:
2
(a)
Forty
-
five
and
two
-
tenths
percent
(45.2%)
shall
be
paid
to
the
var
-
3
ious
cities
as
follows:
4
(i)
The
revenue
-
sharing
amount
calculated
by
the
state
tax
com
-
5
mission
for
the
various
cities
for
each
quarter
of
fiscal
year
2020
6
shall
be
the
base
amount
for
current
quarterly
revenue
distribu
-
7
tion
amounts.
The
state
tax
commission
shall
calculate
the
per
8
capita
distribution
for
each
city
resulting
from
the
previous
fis
-
9
cal
year's
distributions.
10
(ii)
If
there
is
no
change
in
the
amount
of
the
revenue
-
sharing
1
1
account
from
the
same
quarter
of
the
previous
fiscal
year,
then
the
12
various
cities
shall
receive
the
same
amount
received
for
the
same
13
quarter
of
the
previous
fiscal
year.
14
(iii)
If
the
balance
of
the
revenue
-
sharing
account
for
the
cur
-
15
rent
quarter
is
greater
than
the
balance
of
the
revenue
-
sharing
16
account
for
the
same
quarter
of
the
previous
fiscal
year,
then:
17
1.
If
the
distributions
made
to
the
cities
during
the
same
18
quarter
of
the
previous
fiscal
year
were
below
the
base
19
amount
established
in
fiscal
year
2020,
then
the
various
20
cities
shall
first
receive
a
proportional
increase
up
to
the
21
base
amount
for
each
city
and
up
to
a
one
-
percent
(1%)
in
-
22
crease
over
such
base
amount.
Any
remaining
moneys
shall
be
23
distributed
to
cities
with
a
below
-
average
per
capita
dis
-
24
tribution
in
the
proportion
that
the
population
of
that
city
25
bears
to
the
population
of
all
cities
with
below
-
average
per
26
capita
distributions
within
the
state.
27
2.
If
the
distributions
made
to
the
cities
during
the
same
28
quarter
of
the
previous
fiscal
year
were
at
or
above
the
29
base
amount
established
in
fiscal
year
2020,
then
the
cities
30
shall
receive
the
same
distribution
they
received
during
the
31
same
quarter
of
the
previous
fiscal
year
plus
a
proportional
32
increase
up
to
one
percent
(1%).
Any
remaining
moneys
shall
33
be
distributed
to
the
cities
with
a
below
-
average
per
capita
34
distribution
in
the
proportion
that
the
population
of
that
35
city
bears
to
the
population
of
all
cities
with
a
below
-
aver
-
36
age
per
capita
distribution
within
the
state.
37
(iv)
If
the
balance
of
the
revenue
-
sharing
account
for
the
cur
-
38
rent
quarter
is
less
than
the
balance
of
the
revenue
-
sharing
ac
-
39
count
for
the
same
quarter
of
the
previous
fiscal
year,
then
the
40
cities
shall
first
receive
a
proportional
reduction
down
to
the
41
base
amount
established
in
fiscal
year
2020.
If
further
reduc
-
42
tions
are
necessary,
the
cities
shall
receive
reductions
based
on
43
the
proportion
that
each
city's
population
bears
to
the
population
44
of
all
cities
within
the
state.
45
(b)
Forty
-
seven
and
one
-
tenth
percent
(47.1%)
shall
be
paid
to
the
var
-
46
ious
counties
as
follows:
47
(i)
Fifty
-
nine
and
eight
-
tenths
percent
(59.8%)
of
the
amount
to
48
be
distributed
under
this
paragraph
(b)
of
this
subsection
shall
49
be
distributed
as
follows:
50

21
1.
One
million
three
hundred
twenty
thousand
dollars
1
($1,320,000)
annually
shall
be
distributed
one
forty
-
fourth
2
(1/44)
to
each
of
the
various
counties;
and
3
2.
The
balance
of
such
amount
shall
be
paid
to
the
various
4
counties,
and
each
county
shall
be
entitled
to
an
amount
in
5
the
proportion
that
the
population
of
that
county
bears
to
6
the
population
of
the
state;
and
7
(ii)
Forty
and
two
-
tenths
percent
(40.2%)
of
the
amount
to
be
dis
-
8
tributed
under
this
paragraph
(b)
of
this
subsection
shall
be
dis
-
9
tributed
as
follows:
10
1.
Each
county
that
received
a
payment
under
the
provisions
1
1
of
section
63
-
3638(e),
Idaho
Code,
as
that
subsection
ex
-
12
isted
immediately
prior
to
July
1,
2000,
during
the
fourth
13
quarter
of
calendar
year
1999,
shall
be
entitled
to
a
like
14
amount
during
succeeding
calendar
quarters.
15
2.
If
the
dollar
amount
of
money
available
under
this
sub
-
16
section
(10)(b)(ii)
in
any
quarter
does
not
equal
the
amount
17
paid
in
the
fourth
quarter
of
calendar
year
1999,
each
18
county's
payment
shall
be
reduced
proportionately.
19
3.
If
the
dollar
amount
of
money
available
under
this
sub
-
20
section
(10)(b)(ii)
in
any
quarter
exceeds
the
amount
paid
21
in
the
fourth
quarter
of
calendar
year
1999,
each
county
22
shall
be
entitled
to
a
proportionately
increased
payment,
23
but
such
increase
shall
not
exceed
one
hundred
five
percent
24
(105%)
of
the
total
payment
made
in
the
fourth
quarter
of
25
calendar
year
1999.
26
4.
If
the
dollar
amount
of
money
available
under
this
sub
-
27
section
(10)(b)(ii)
in
any
quarter
exceeds
one
hundred
five
28
percent
(105%)
of
the
total
payment
made
in
the
fourth
quar
-
29
ter
of
calendar
year
1999,
any
amount
over
and
above
such
30
one
hundred
five
percent
(105%)
shall
be
paid
to
the
various
31
counties
in
the
proportion
that
the
population
of
the
county
32
bears
to
the
population
of
the
state;
and
33
(c)
Seven
and
seven
-
tenths
percent
(7.7%)
of
the
amount
appropriated
in
34
this
subsection
shall
be
paid
to
the
several
counties
for
distribution
35
to
special
purpose
taxing
districts
as
follows:
36
(i)
Each
such
district
that
received
a
payment
under
the
provi
-
37
sions
of
section
63
-
3638(e),
Idaho
Code,
as
such
subsection
ex
-
38
isted
immediately
prior
to
July
1,
2000,
during
the
fourth
quarter
39
of
calendar
year
1999,
shall
be
entitled
to
a
like
amount
during
40
succeeding
calendar
quarters.
41
(ii)
If
the
dollar
amount
of
money
available
under
this
subsec
-
42
tion
(10)(c)
in
any
quarter
does
not
equal
the
amount
paid
in
the
43
fourth
quarter
of
calendar
year
1999,
each
special
purpose
taxing
44
district's
payment
shall
be
reduced
proportionately.
45
(iii)
If
the
dollar
amount
of
money
available
under
this
subsec
-
46
tion
(10)(c)
in
any
quarter
exceeds
the
amount
distributed
under
47
paragraph
(c)(i)
of
this
subsection,
each
special
purpose
taxing
48
district
shall
be
entitled
to
a
share
of
the
excess
based
on
the
49
proportion
each
such
district's
current
property
tax
budget
bears
50

22
to
the
sum
of
the
current
property
tax
budgets
of
all
such
dis
-
1
tricts
in
the
state.
Each
year,
starting
with
the
distribution
2
for
the
quarter
ending
December
31,
the
state
tax
commission
shall
3
calculate
this
distribution
based
on
the
district's
current
prop
-
4
erty
tax
budgets,
including
any
unrecovered
forgone
amounts
as
de
-
5
termined
under
section
63
-
802(1)(e),
Idaho
Code.
When
a
special
6
purpose
taxing
district
is
situated
in
more
than
one
(1)
county,
7
the
state
tax
commission
shall
determine
the
portion
attributable
8
to
the
special
purpose
taxing
district
from
each
county
in
which
it
9
is
situated.
10
(iv)
If
special
purpose
taxing
districts
are
consolidated,
the
1
1
resulting
district
is
entitled
to
a
base
amount
equal
to
the
sum
of
12
the
base
amounts
received
in
the
last
calendar
quarter
by
each
dis
-
13
trict
prior
to
the
consolidation.
14
(v)
If
a
special
purpose
taxing
district
is
dissolved
or
disin
-
15
corporated,
the
state
tax
commission
shall
continuously
distrib
-
16
ute
to
the
board
of
county
commissioners
an
amount
equal
to
the
17
last
quarter's
distribution
prior
to
dissolution
or
disincorpora
-
18
tion.
The
board
of
county
commissioners
shall
determine
any
re
-
19
distribution
of
moneys
so
received.
20
(vi)
Taxing
districts
formed
after
January
1,
2001,
are
not
en
-
21
titled
to
a
payment
under
the
provisions
of
this
paragraph
(c)
of
22
this
subsection.
23
(vii)
For
purposes
of
this
paragraph
(c)
of
this
subsection,
a
spe
-
24
cial
purpose
taxing
district
is
any
taxing
district
that
is
not
a
25
city,
a
county,
or
a
school
district.
26
(viii)
Special
purpose
taxing
districts
shall
use
funds
received
27
under
the
provisions
of
this
subsection
only
for
the
purposes
for
28
which
the
special
purpose
taxing
districts
were
formed.
29
(11)
Amounts
calculated
in
accordance
with
section
2,
chapter
356,
laws
30
of
2001,
for
annual
distribution
to
counties
and
other
taxing
districts
be
-
31
ginning
in
October
2001
for
replacement
of
property
tax
on
farm
machinery
and
32
equipment
exempted
pursuant
to
section
63
-
602EE,
Idaho
Code.
For
nonschool
33
districts,
the
state
tax
commission
shall
distribute
one
-
fourth
(1/4)
of
34
this
amount
certified
quarterly
to
each
county.
For
school
districts,
the
35
state
tax
commission
shall
distribute
one
-
fourth
(1/4)
of
the
amount
cer
-
36
tified
quarterly
to
each
school
district.
For
nonschool
districts,
the
37
county
auditor
shall
distribute
such
amounts
to
each
district
within
thirty
38
(30)
calendar
days
from
receipt
of
moneys
from
the
state
tax
commission.
39
Moneys
received
by
each
taxing
district
for
replacement
shall
be
utilized
40
in
the
same
manner
and
in
the
same
proportions
as
revenues
from
property
41
taxation.
The
moneys
remitted
to
the
county
treasurer
for
replacement
of
42
property
exempt
from
taxation
pursuant
to
section
63
-
602EE,
Idaho
Code,
may
43
be
considered
by
the
counties
and
other
taxing
districts
and
budgeted
at
the
44
same
time,
in
the
same
manner,
and
in
the
same
year
as
revenues
from
taxation
45
on
personal
property,
which
these
moneys
replace.
If
taxing
districts
are
46
consolidated,
the
resulting
district
is
entitled
to
an
amount
equal
to
the
47
sum
of
the
amounts
received
in
the
last
calendar
quarter
by
each
district
48
pursuant
to
this
subsection
prior
to
the
consolidation.
If
a
taxing
district
49
is
dissolved
or
disincorporated,
the
state
tax
commission
shall
continu
-
50

23
ously
distribute
to
the
board
of
county
commissioners
an
amount
equal
to
the
1
last
quarter's
distribution
prior
to
dissolution
or
disincorporation.
The
2
board
of
county
commissioners
shall
determine
any
redistribution
of
moneys
3
so
received.
If
a
taxing
district
annexes
territory,
the
distribution
of
4
moneys
received
pursuant
to
this
subsection
shall
be
unaffected.
Taxing
5
districts
formed
after
January
1,
2001,
are
not
entitled
to
a
payment
under
6
the
provisions
of
this
subsection.
School
districts
shall
receive
an
amount
7
determined
by
multiplying
the
sum
of
the
year
2000
school
district
levy
mi
-
8
nus
.004
times
the
market
value
on
December
31,
2000,
in
the
district
of
the
9
property
exempt
from
taxation
pursuant
to
section
63
-
602EE,
Idaho
Code,
pro
-
10
vided
that
the
result
of
these
calculations
shall
not
be
less
than
zero
(0).
1
1
The
result
of
these
school
district
calculations
shall
be
further
increased
12
by
six
percent
(6%).
For
purposes
of
the
limitation
provided
by
section
13
63
-
802,
Idaho
Code,
moneys
received
pursuant
to
this
section
as
property
tax
14
replacement
for
property
exempt
from
taxation
pursuant
to
section
63
-
602EE,
15
Idaho
Code,
shall
be
treated
as
property
tax
revenues.
16
(12)
Amounts
necessary
to
pay
refunds
as
provided
in
section
63
-
3641,
17
Idaho
Code,
to
a
developer
of
a
retail
complex
shall
be
remitted
to
the
demon
-
18
stration
pilot
project
fund
created
in
section
63
-
3641,
Idaho
Code.
19
(13)
Amounts
calculated
in
accordance
with
section
63
-
602KK(4),
Idaho
20
Code,
for
annual
distribution
to
counties
and
other
taxing
districts
for
21
replacement
of
property
tax
on
personal
property
tax
exemptions
pursuant
22
to
section
63
-
602KK(2),
Idaho
Code,
which
amounts
are
continuously
ap
-
23
propriated
unless
the
legislature
enacts
a
different
appropriation
for
a
24
particular
fiscal
year.
For
purposes
of
the
limitation
provided
by
section
25
63
-
802,
Idaho
Code,
moneys
received
pursuant
to
this
section
as
property
tax
26
replacement
for
property
exempt
from
taxation
pursuant
to
section
63
-
602KK,
27
Idaho
Code,
shall
be
treated
as
property
tax
revenues.
If
taxing
districts
28
are
consolidated,
the
resulting
district
is
entitled
to
an
amount
equal
to
29
the
sum
of
the
amounts
that
were
received
in
the
last
calendar
year
by
each
30
district
pursuant
to
this
subsection
prior
to
the
consolidation.
If
a
taxing
31
district
or
revenue
allocation
area
annexes
territory,
the
distribution
of
32
moneys
received
pursuant
to
this
subsection
shall
be
unaffected.
Taxing
33
districts
and
revenue
allocation
areas
formed
after
January
1,
2022,
are
not
34
entitled
to
a
payment
under
the
provisions
of
this
subsection.
35
(14)
For
fiscal
year
2023
only,
a
sum
of
thirty
-
four
million
dollars
36
($34,000,000)
shall
be
distributed
each
year
by
the
state
tax
commission
to
37
the
forty
-
four
(44)
counties
in
the
proportion
that
the
expenditures
of
each
38
county
for
indigent
defense
services
during
county
fiscal
year
2021,
exclud
-
39
ing
any
state
funding
or
grants,
bear
to
the
expenditures
of
all
counties
40
in
the
state
for
indigent
defense
services
during
county
fiscal
year
2021,
41
excluding
any
state
funding
or
grants.
No
later
than
July
1,
2022,
the
state
42
public
defense
commission
shall
certify
to
the
state
tax
commission
each
43
county's
proportionate
share
of
all
counties'
indigent
defense
expenses
in
44
county
fiscal
year
2021,
excluding
any
state
funding
or
grants.
45
(15)
For
fiscal
year
2024
and
each
fiscal
year
thereafter,
two
and
46
twenty
-
five
hundredths
percent
(2.25%)
of
revenues
collected
under
this
47
chapter,
following
any
distributions
required
by
sections
63
-
3203,
48
63
-
3620F,
and
63
-
3709,
Idaho
Code,
and
by
subsections
(1),
(10),
and
(16)
49
of
this
section,
is
continuously
appropriated
and
shall
be
distributed
an
-
50

24
nually
to
the
homeowner
property
tax
relief
account
established
in
section
1
63
-
724,
Idaho
Code.
2
(16)(a)
Prior
to
July
1,
2025,
four
and
five
-
tenths
percent
(4.5%)
of
3
revenues
collected
under
this
chapter,
following
any
distributions
re
-
4
quired
by
sections
63
-
3620F
and
63
-
3709,
Idaho
Code,
and
by
subsections
5
(1)
and
(10)
of
this
section,
but
no
less
than
eighty
million
dol
-
6
lars
($80,000,000)
and
no
more
than
one
hundred
forty
million
dollars
7
($140,000,000),
shall
be
distributed
as
follows:
8
(i)
Eighty
million
dollars
($80,000,000)
is
continuously
appro
-
9
priated
and
shall
be
distributed
to
the
transportation
expansion
10
and
congestion
mitigation
fund
established
in
section
40
-
720,
1
1
Idaho
Code;
and
12
(ii)
The
remaining
moneys
in
excess
of
eighty
million
dollars
13
($80,000,000)
provided
for
in
this
subsection
is
continuously
ap
-
14
propriated
and
shall
be
apportioned
to
local
units
of
government
15
for
local
highway
projects
in
the
same
percentages
provided
for
in
16
section
40
-
709(1)
through
(3),
Idaho
Code.
Local
units
of
govern
-
17
ment
may
pool
funds
allocated
to
them
pursuant
to
this
paragraph
18
for
local
highway
projects.
19
(b)
From
July
1,
2025,
through
June
30,
2026,
one
hundred
forty
-
five
20
million
dollars
($145,000,000)
of
revenues
collected
under
this
chap
-
21
ter,
following
any
distributions
required
by
sections
63
-
3620F
and
22
63
-
3709,
Idaho
Code,
and
by
subsections
(1)
and
(10)
of
this
section
23
shall
be
distributed
as
follows:
24
(i)
One
hundred
million
dollars
($100,000,000)
is
continuously
25
appropriated
and
shall
be
distributed
first
to
the
transportation
26
expansion
and
congestion
mitigation
fund
established
in
section
27
40
-
720,
Idaho
Code;
and
28
(ii)
The
remaining
forty
-
five
million
dollars
($45,000,000)
pro
-
29
vided
for
in
this
paragraph
is
continuously
appropriated
and
shall
30
be
apportioned
to
local
units
of
government
for
local
highway
31
projects
in
the
same
percentages
provided
for
in
section
40
-
709(1)
32
through
(3),
Idaho
Code.
Local
units
of
government
may
pool
funds
33
allocated
to
them
pursuant
to
this
subparagraph
for
local
highway
34
projects.
35
(c)
From
July
1,
2026,
through
June
30,
2027,
one
hundred
sixty
-
five
36
million
dollars
($165,000,000)
of
revenues
collected
under
this
chap
-
37
ter,
following
any
distributions
required
by
sections
63
-
3620F
and
38
63
-
3709,
Idaho
Code,
and
by
subsections
(1)
and
(10)
of
this
section
39
shall
be
distributed
as
follows:
40
(i)
One
hundred
twenty
million
dollars
($120,000,000)
is
contin
-
41
uously
appropriated
and
shall
be
distributed
first
to
the
trans
-
42
portation
expansion
and
congestion
mitigation
fund
established
in
43
section
40
-
720,
Idaho
Code;
and
44
(ii)
The
remaining
forty
-
five
million
dollars
($45,000,000)
pro
-
45
vided
for
in
this
paragraph
is
continuously
appropriated
and
shall
46
be
apportioned
to
local
units
of
government
for
local
highway
47
projects
in
the
same
percentages
provided
for
in
section
40
-
709(1)
48
through
(3),
Idaho
Code.
Local
units
of
government
may
pool
funds
49

25
allocated
to
them
pursuant
to
this
subparagraph
for
local
highway
1
projects.
2
(d)
Commencing
July
1,
2027,
and
for
each
fiscal
year
thereafter,
one
3
hundred
eighty
-
five
million
dollars
($185,000,000)
of
revenues
col
-
4
lected
under
this
chapter,
following
any
distributions
required
by
5
sections
63
-
3620F
and
63
-
3709,
Idaho
Code,
and
by
subsections
(1)
and
6
(10)
of
this
section
shall
be
distributed
as
follows:
7
(i)
One
hundred
forty
million
dollars
($140,000,000)
is
contin
-
8
uously
appropriated
and
shall
be
distributed
first
to
the
trans
-
9
portation
expansion
and
congestion
mitigation
fund
established
in
10
section
40
-
720,
Idaho
Code;
and
1
1
(ii)
The
remaining
forty
-
five
million
dollars
($45,000,000)
pro
-
12
vided
for
in
this
paragraph
is
continuously
appropriated
and
shall
13
be
apportioned
to
local
units
of
government
for
local
highway
14
projects
in
the
same
percentages
provided
for
in
section
40
-
709(1)
15
through
(3),
Idaho
Code.
Local
units
of
government
may
pool
funds
16
allocated
to
them
pursuant
to
this
subparagraph
for
local
highway
17
projects.
18
(17)
Beginning
in
fiscal
year
2024
and
each
fiscal
year
thereafter,
19
three
hundred
thirty
million
dollars
($330,000,000)
shall
be
distributed
20
annually
to
the
general
fund
specifically
for
the
public
schools
educa
-
21
tional
support
program,
and
eighty
million
dollars
($80,000,000)
shall
be
22
distributed
annually
to
the
in
-
demand
careers
fund
established
in
section
23
72
-
1206,
Idaho
Code.
The
state
tax
commission
shall
make
such
transfers
in
24
quarterly
installments.
25
(18)
For
fiscal
year
2024
and
each
fiscal
year
thereafter,
three
26
and
twenty
-
five
hundredths
percent
(3.25%)
of
revenues
collected
under
27
this
chapter,
following
any
distributions
required
by
sections
63
-
3203,
28
63
-
3620F,
and
63
-
3709,
Idaho
Code,
and
by
subsections
(1),
(10),
and
(16)
of
29
this
section,
is
continuously
appropriated
and
shall
be
distributed
annu
-
30
ally
to
the
school
district
facilities
fund
established
pursuant
to
section
31
33
-
911,
Idaho
Code.
32
(19)
One
hundred
twenty
-
five
million
dollars
($125,000,000)
collected
33
under
this
chapter,
following
any
distributions
required
by
sections
34
63
-
3620F
and
63
-
3709,
Idaho
Code,
and
by
subsections
(1),
(10),
(15),
(16),
35
and
(18)
of
this
section
is
continuously
appropriated
and
shall
be
dis
-
36
tributed
to
the
school
modernization
facilities
fund
established
in
section
37
33
-
912,
Idaho
Code.
The
state
tax
commission
shall
make
such
transfers
in
38
quarterly
installments.
39
(20)
Any
moneys
remaining
over
and
above
those
necessary
to
meet
and
40
reserve
for
payments
under
other
subsections
of
this
section
shall
be
dis
-
41
tributed
to
the
general
fund.
42
SECTION
8.
An
emergency
existing
therefor,
which
emergency
is
hereby
43
declared
to
exist,
Sections
1
through
3
of
this
act
shall
be
in
full
force
44
and
effect
on
and
after
passage
and
approval
and
retroactively
to
January
1,
45
2026,
and
Sections
4
through
7
of
this
act
shall
be
in
full
force
and
effect
on
46
and
after
July
1,
2026.
47