ID H0449

County assessors must prescribe forms requiring homeowners to provide full name, date of birth, complete and previous addresses, and state-issued driver's license or identification card number to apply for homestead exemptions.

First violation of claiming multiple homestead exemptions results in a penalty equal to the recovered property tax amount, plus recovery of improperly claimed taxes; subsequent violations within 7 years constitute a misdemeanor under section 18-113, Idaho Code.

State tax commission must disclose homestead exemption information to county assessors, boards of commissioners, county clerks, treasurers, and secretary of state to verify validity of exemptions and determine voting residence.

Taxpayers may appeal county assessor decisions on exemption denials, tax recovery assessments, and penalty impositions to the county board of equalization within 30 days of notice.

Recovered property taxes must be collected within 7 years of the assessment notice, with liens attaching to real property and due by the standard property tax deadline with interest and late charges calculated like delinquent taxes.