H0208 Summary

• Amends Section 63-701 of Idaho Code to expand the definition of "claimant" for property tax relief purposes to include persons recognized as disabled by state and local government retirement and disability plans, in addition to federal entities.

• Extends disability recognition to include public employee retirement systems and public employee disability plans of any state, local unit of government, or other U.S. jurisdiction when a person is not recognized as disabled by federal entities listed in the statute.

• Clarifies that a claimant's spouse residing in a care facility (hospital, nursing facility, intermediate care facility, or similar dwelling providing daily living assistance) shall be deemed to reside at the claimant's primary dwelling place and remain part of the claimant's household.

• Makes technical corrections to existing language in the property tax relief statute relating to claimant eligibility and definitions.

• Effective date of January 1, 2016.