ID H0355

Amends Idaho Code Section 63-714 to allow property tax deferrals to include delinquencies, interest, late charges, costs, and fees in addition to current taxes due

Applications for deferral submitted after the September deadline but before December 31 will be accepted and processed after January 1 of the following year, with no interest or penalties accruing during the processing period

Applications including property tax delinquencies for more than two property tax years must be submitted by the September deadline

Qualified claimants who owe property taxes for one or more years may include all outstanding balances in the deferral

Declared an emergency measure, effective July 1, 2025