ID H0441

Extends special property tax or occupancy tax reduction eligibility to veterans with a service-connected disability rated at 100% or those compensated at the 100% disability rate based on individual unemployability, as certified by the U.S. Department of Veterans Affairs.

Sets the special tax reduction amount at $1,320 or the veteran's actual property taxes or occupancy taxes, whichever is less, effective for tax year 2020 and thereafter.

Limits combined tax reductions under the special provision and existing section 63-705 to not exceed the actual amount of the veteran's property taxes or occupancy taxes on the homestead.

Exempts applicants from income documentation requirements while maintaining compliance with all other procedural requirements in Idaho Code sections 63-701 through 63-710.

Allows a qualified veteran's surviving spouse to continue receiving the special tax reduction in subsequent years until the spouse remarries, dies, or no longer has property tax levied on the homestead.