ID H0356

Removes the requirement that the county board of equalization grant or deny applications for property tax exemptions, transferring this authority to the county commissioners.

Establishes that the county board of equalization shall hear appeals of exemption decisions made by the county commissioners.

Requires exemption applications to be submitted to county commissioners by April 15 with taxpayer and assessor notification of decisions by May 15, unless otherwise provided by law.

Allows taxpayers to appeal county commissioners' exemption decisions to the county board of equalization pursuant to sections 63-501 and 63-501A, Idaho Code.

Specifies that certain exemptions (including those for agricultural land, religious institutions, and veterans) do not require application or approval by the board of county commissioners.