S_ID PASS-32 — Idaho residential property-tax arrears, payment relief, reductions, and deferral
Fresh public-source access date: October 28, 2026, America/Los_Angeles.
Scope: Ordinary residential real-property taxation and collection; homeowner valuation relief; property-tax reduction; disabled-veteran relief; homeowner tax credits; hardship/cancellation; deferral; and the necessary assessment-review, refund, and tax-deed bridge.
Evidence disposition
The official current-published property-tax administrative rule chapter was recovered through a materially different public official publication after the initial rule route failed. The relevant rule bodies were read and their page images inspected.
Official Tax Commission guidance, annual program publications, legislative-session reports, and annual interest information were also read. The attempted Legislature routes did not supply readable current operative bodies. Consequently, statutory findings remain expressly provisional readings of the identified 2025 reproductions, supplemented—but not converted into final official acts—by versioned legislative texts and official implementation materials.
Three distinctions are especially important:
- Current webpages describe 2027 programs. They do not replace the separately recovered 2026 limits.
- The 2026 homeowner-exemption change removes proration. It does not automatically remove the separate July qualification cutoff for the homeowner tax-credit program.
- Deferral is not forgiveness. Its lien, annual interest, equity restrictions, funding cap, and repayment events differ from ordinary delinquency charges.
No earlier Idaho property-tax conclusion supplies a premise. All earlier findings, corrections, provenance, C033/C035, and other holds remain unchanged.
1. Definitions, actors, property, and tax-year boundaries
Labels used throughout:
- O — Official operative publication read: the current-published administrative rule chapter.
- G — Official guidance or annual publication: useful for administration and published annual amounts, not a substitute for statutory authority.
- P — Provisional statute: 2025 secondary reproduction.
- L — Legislative-version evidence: introduced or engrossed text and reported history, not a recovered final official act.
- D — Draft/discovery only.
- H — Held: an indispensable source, incorporation, construction, or application question remains unresolved.
1.1 Assessment, levy, bill, delinquency, and lien are different
| Concept or role |
Supported distinction |
Boundary |
| Assessment |
Section 63-205 generally uses market value for assessment purposes at 12:01 a.m. January 1, subject to exceptions. |
It is not the tax bill or a finding about a particular value. |
| Levy |
The applicable taxing authority’s levy is separate from assessment and exemption. |
Full levy limits, budgets, and district-specific authority are outside this component. |
| County assessor |
Valuation, exemption applications, reduction information, and prescribed rolls. |
No actual classification or approval. |
| County tax collector/treasurer |
Billing, receipts, collection, delinquency records, and specified tax-deed duties. |
No actual account or local payment arrangement inspected. |
| County commissioners/board of equalization |
Assessment/exemption review and distinct hardship/cancellation functions. |
The same institutional body may act under different statutory authority. |
| State Tax Commission |
Rules, published annual limits, reduction/credit review, deferral approval, reimbursement, and deferral liens. |
A publication or submitted application is not approval. |
| Board of Tax Appeals or court |
Review only through the applicable statutory route. |
No universal appeal, exhaustion, or stay rule inferred. |
[C002–C004.] Official guidance explains these administrative roles; the statutory assessment and collection bodies retain their provisional status. (Idaho State Tax Commission)
Section 63-201 distinguishes collection costs, delinquency, late charge, market value, improvements, personal property, real property, and parties in interest. “Delinquency” includes only the tax, assessment, fee, cost, or charge lawfully collected in the same manner and unpaid under its governing timing. A label on a statement does not establish that authority. [C002.] (Justia Law)
1.2 Property categories
| Category |
Treatment established within this pass |
| Ordinary land and residential improvements |
General assessment, collection, and residential-relief framework. |
| Manufactured/mobile home |
Can be a qualifying homestead, but title, affixture, land ownership, and occupancy-tax provisions require their own classification. |
| Mixed-use or multidwelling building |
Only the qualifying residential portion and related land receive the relevant relief. |
| Furniture and household contents |
Not part of the chapter 7 homestead definition. |
| Operating/business property |
Not treated as an ordinary residential parcel merely because chapter 9 mentions it. |
| New-construction occupancy tax |
Expressly appears in reduction law, but full § 63-317 and related rules remain a separate dependency. |
| Agricultural/current-use, institutional, and broad business exemptions |
Excluded. |
[C005.] Incorporated definitions in §§ 39-4105 and 39-4301, title classification, and complete occupancy-tax law were not independently completed. No actual manufactured home or property is classified. (Justia Law)
1.3 Relief categories must remain separate
| Mechanism |
What it changes |
What it does not automatically establish |
| Homeowner/homestead exemption |
Qualifying taxable value |
Cancellation of existing arrears |
| Property-tax reduction, commonly called circuit breaker |
Eligible current tax through the statutory reduction schedule |
General exemption from all taxes or charges |
| Disabled-veteran reduction |
Separate qualifying current-tax reduction |
Universal veteran eligibility or unlimited stacking |
| Homeowner property-tax credit |
Eligible current levies using state replacement funding |
Payment of delinquent taxes, interest, penalties, or fines |
| Exceptional-hardship exemption |
Current-year full/partial exemption under § 63-602AA |
Automatic continuing exemption |
| Hardship/casualty cancellation |
Taxes identified in a discretionary county order |
Approval merely upon application |
| Deferral |
Conditional postponement with state reimbursement, interest, and lien |
Forgiveness or a universal collection stay |
| Interim payments |
Accumulation toward current/future taxes |
Suspension of delinquency or tax-lien proceedings |
| Error correction/refund |
Correction of a legally qualifying error or ordered refund |
Reopening every valuation dispute |
| Assessment appeal |
Review under the specified route |
Automatic suspension of payment |
[C006.]
2. Ordinary collection, payments, charges, and timing
2.1 Notice and installment structure
Section 63-902 requires the ordinary tax notice before the fourth Monday in November, by mail or requested electronic transmission. Its required information includes the levy year, assessment, separate taxes/levies, delinquency information, payment choices, and specified legislative-relief information. An intermediary taxpayer has a separate statement duty to the equitable titleholder by the second Monday in December.
Rule 902 requires a notice even when approved reduction pays the property tax in full, showing the payment and zero remaining tax. [C007.] (Idaho administrative rule chapter)
| Payment branch |
Statutory relation |
| Ordinary annual payment |
Due on or before December 20 of the levy year. |
| Two-half option |
First half by December 20; second-half grace to June 20 if the first half is fully paid. |
| Incomplete first half |
Charges apply to the remaining first-half tax under the cited provisions. |
| Incomplete second half |
Charges apply to the remaining tax under the cited provisions. |
| Subsequent or missed roll, 2026 version |
Bill within thirty days after roll delivery; deadline aligned with June 20; unpaid amount delinquent after that date. |
| Historical subsequent/missed-roll wording |
Thirty days after mailed bill; not used as the 2026 rule. |
[C008–C009.] The 2025 reproduction displays both versions. The H0354 mirror supplies the January 1, 2026 effective clause, but the final official act remains unrecovered. (Justia Law)
2.2 Partial payments and interim accounts
| Mechanism |
Complete material distinction |
| Partial payment on delinquency |
Section 63-1002 uses proportional allocation among the listed tax, charge, fee, interest, late-charge, and cost categories. |
| Order among years |
Oldest delinquency first unless judicial action authorizes otherwise. |
| Second half |
Not considered current if the first half is delinquent. |
| Current taxes paid while arrears remain |
Does not invalidate collection of the delinquency. |
| Interim account |
Section 63-906 permits schedules, including monthly or quarterly, for current/future taxes. |
| Interim deposit minimum |
At least $25, or the balance owing. |
| Deposit effects |
No interest paid; depositor cannot withdraw; credited to the roll when current tax becomes due. |
| Excess/defaulted schedule |
Tax collector may return excess in the stated circumstance. |
| Collection protection |
Interim receipts expressly do not invalidate collection, delinquency, or tax-lien foreclosure proceedings. |
[C010–C011.] These are not mandatory debt settlements, reduced-principal agreements, or universal penalty waivers. (Justia Law)
2.3 Late charge and delinquency interest
| Charge |
Source-stated base and period |
| Late charge |
Section 63-201(12): 2% of the delinquency; § 63-903 specifies the remaining-tax base for its unpaid-half branches. |
| Delinquency interest |
Section 63-1001: 1% per month, calculated from January 1 following the year the tax lien attached. |
| Collection costs |
Interest is expressly not charged on collection costs under § 63-1001. |
| Partial payment |
Does not itself excuse remaining costs, interest, or late charges. |
[C012–C013.] No statutory minimum late charge, fractional-month convention, general compounding rule, per-diem method, or rounding convention was authenticated for this ordinary county-delinquency calculation. No annualized rate or dollar interest is calculated. (Justia Law)
The statutory “sale in trust” and “partial redemption” language associated with delinquency is not equated with completed tax-deed transfer or an adjudicated title result.
2.4 Postmark, receipt, and electronic payment
Section 63-217 supplies tax-specific rules:
| Event |
Treatment |
| U.S. mail |
Postal cancellation date is the stated filing/payment/receipt date; a postage-meter mark is not the same. |
| Illegible, erroneous, missing mark, or nonreceipt |
Competent timely-mailing evidence is required; nonreceipt also has the specified duplicate-within-fifteen-days condition. |
| Registered/certified mail |
The authenticated postal record receives the stated evidentiary treatment. |
| Designated private delivery service |
IRC § 7502 incorporation; no provider or current designation list investigated. |
| Saturday, Sunday, legal holiday |
Next-business-day rule. |
| IRS-recognized holiday |
Section 63-217 limits that additional branch to chapter 30; § 63-706 separately contains its own PTR holiday language. |
[C014.] No actual postmark or calendar is supplied. (Justia Law)
Section 63-901 permits the stated card/electronic methods at county option. Section 63-115’s Commission filing and State Treasurer availability rules are not automatically a universal county electronic-payment timestamp. Actual county authorization, system conditions, and incorporated payment statutes remain held. [C015.]
3. Residential relief programs
3.1 Homeowner exemption: valuation relief and the 2026 change
Official April 2026 implementation material reports H0843 as enacted and explains removal of proration. The complete introduced statutory text was read alongside that guidance.
For a qualifying property, the basic exemption remains the lesser of 50% of qualifying market value or $125,000, including the qualifying dwelling and no more than one acre. [C016.] (Idaho State Tax Commission)
New timing is not the PTR filing rule
The H0843 text provides a full-year exemption for an approved qualifying application filed before normal close of business on the last business day of the calendar year. After the second Monday of July, its administration uses the described cancellation treatment rather than revising the already established roll value.
The bill’s § 2 states passage-and-approval effectiveness and retroactivity to January 1, 2026. The final official session-law body was not recovered. The prior H0354 proration formula is historical, not applied as the current homeowner rule. [C017.] (Legislative text mirror)
The homeowner exemption’s revised “primary dwelling” definition is separate from § 63-701(8)’s PTR timing. A January/April condition is not transferred indiscriminately between programs.
3.2 Ownership and occupancy conditions
| Branch |
Material condition |
| Direct ownership |
Relevant title, life-estate, or qualifying possession category—not a mailing address alone |
| Trust |
Beneficial status and primary occupancy rights must meet the statute |
| Entity title |
The relevant owner must meet the at-least-5% entity-interest condition and other requirements |
| Partial ownership |
Qualification and amount are separate; proportional treatment and stated exceptions apply |
| Community interests |
Not automatically treated as two independent partial interests |
| Separate spousal residences |
Rules 610 and 709 have community/separate-property and election branches |
| Mixed-use building |
Only qualifying residential portion and related land |
| Death |
Estate continuation and survivor provisions are limited; a life estate terminating at death is a separate rule branch |
| Identification |
H0843 retains identification/domicile verification, a specified ninety-day grace branch, and a military qualification |
| Continuing exemption |
Ownership/use changes matter; a prior approval is not proof of permanent qualification |
[C018.] Rules 608–610 were read completely. Their 2024 annotations and an outdated subsection cross-reference require reconciliation with the 2026 statute version. No private trust, title, marriage, estate, or ownership percentage was examined. (Idaho administrative rule chapter)
3.3 Property Tax Reduction—claimant categories
The chapter 7 claimant branch requires the homestead application, the reduction claim, qualifying ownership/occupancy, lawful-presence incorporation, and a specified category. The categories include:
| Category |
Source-stated qualification |
| Age |
At least 65 |
| Child |
Under 18, with the specified deceased-parent/abandonment condition |
| Widow/widower |
Rule 700 preserves the not-remarried/annulment qualification |
| Disability |
Recognition by the listed governmental or qualifying retirement/disability system |
| Veteran |
Specified service-connected disability of at least 10%, or qualifying nonservice-connected pension branch |
| Captivity/hostage category |
The identified federal-benefit incorporation |
| Blindness |
Rule 700’s medically documented statutory-definition condition |
[C019.] The underlying federal disability, captivity, benefit, lawful-presence, and blindness definitions were not completed. These are category descriptions, not eligibility findings. (Idaho State Tax Commission)
Household and income are statutory, not merely taxable income
The reproduced § 63-701 uses claimant-and-spouse household income from the preceding calendar year. Federal adjusted gross income is supplemented by specified otherwise-nontaxable categories.
| Included or potentially included |
Express exclusions/deductions and dependencies |
| Support/alimony, specified strike benefits, retirement/annuity income, Social Security, unemployment, veterans payments, governmental tax-exempt interest, workers’ compensation, loss-of-earnings insurance |
Qualifying annuity return of principal, specified rollovers and Roth amounts |
| Both spouses’ income under the governing household rule |
Nongovernmental gifts and inheritances excluded |
| Nonfiler equivalent income |
Assessor determines equivalent adjusted gross income; no automatic zero income |
| Medical/funeral branches |
Unreimbursed qualifying medical expenses; specified funeral expenses up to $5,000 per claim annually |
| Veterans/death-benefit branches |
Specified 40%-or-more service-connected pension exclusion, identified VA death/dependency payments, and Social Security lump-sum death benefit |
| Certified family home |
Specified Medicaid-provider payments excluded under the incorporated definition |
| Married living apart |
Separate federal-code incorporation; not assumed from different addresses |
[C020.] Federal tax definitions, annuity qualification, medical-expense meaning, and certified-family-home status remain exact dependencies. No income, expense, medical, or contract record was requested. (Justia Law)
The 10% claimant category, 40% income exclusion, and 100% special-veteran benefit are different rules.
3.4 2026 and 2027 limits must not be mixed
| Program/application year |
Income measurement year |
Official published limit |
Source status |
| PTR 2026 |
2025 |
$39,130 or less, after applicable statutory adjustments |
Dated March 5, 2026 official notice |
| PTR 2027 |
2026 |
$40,030 or less |
Current page and 2027 publication |
| Deferral 2026 |
2025 |
$61,674 or less |
Fixed 2026 brochure |
| Deferral 2027 |
2026 |
$63,400 or less |
Current page and 2027 brochure page |
[C021.] No annual adjustment was calculated. The current webpages’ 2027 figures are not relabeled as 2026 limits. (Idaho State Tax Commission) (Idaho State Tax Commission)
Section 63-705 separately describes the annual publication method and the greater-of statutory income relation. The exact 2026 intermediate bracket schedule was not recovered; the full 2027 published schedule is reproduced later solely as a legal-constant register.
3.5 PTR value cap, amount, filing, and survival
The current-year assessed-home-value screen is the greater of $400,000 or 200% of the specified county median. Counties report the current-year median by the first Monday of June. The statutory 100%-service-connected or 100%-compensated individual-unemployability exception is separate. No county median was selected. [C022.]
The schedule’s outer reduction amounts are $250 to $1,500, limited by actual qualifying tax. The maximum is not guaranteed to every qualifying claimant. [C023.] (Justia Law)
| Procedural branch |
Material relation |
| Ordinary property-tax reduction |
Annual filing with assessor between January 1 and April 15; specific weekend/IRS-holiday rule |
| Occupancy-tax reduction |
Separate § 63-317 branch and following-year January deadline; full regime held |
| Claim signature |
Claimant or statutorily authorized representative; no authority presumed |
| Claim records |
Statutory confidentiality and noncommercial-use protection, subject to stated administration/audit uses |
| Multiple qualified household members |
Written division/equal-division or ownership rule, as applicable |
| Death |
Claim is personal, with the specified timely-filed, representative, surviving-spouse/entity exceptions |
| Post-April move |
Special qualified-veteran transfer branch; not a general transferable benefit |
| Correction/audit |
Commission may disapprove the erroneous portion through the prescribed notice/protest process |
[C024–C025.] No form was opened, copied, completed, or submitted. (Justia Law)
3.6 Disabled-veteran special reduction
Section 63-705A distinguishes VA-certified 100% service-connected disability and individual-unemployability compensation at the 100% rate. The reduction is limited to $1,500 or actual qualifying tax, and combined PTR/veteran relief cannot exceed actual qualifying tax.
Income documentation is excepted. Permanent-and-total 100% service-connected recipients have the specified nonannual-reapplication branch. Other recipients are not automatically placed in it. [C026.] (Idaho State Tax Commission)
Surviving-spouse continuation is tied to the same homestead and ends under the stated remarriage, death, or tax-liability conditions. Rule 702 prohibits the survivor from transferring that benefit to a different homestead. The living veteran’s transfer branch has distinct pre-April approval, post-April/pre-October move, and pre-October notice conditions. [C027.] (Justia Law)
3.7 Homeowner property-tax credit
Section 63-724 is not the $125,000 valuation exemption. It is a state-funded credit for properties receiving the exemption as of the second Monday in July.
Eligible levies exclude bonds, school-district levies, plant-facility levies, and specified temporary voter-approved levies. Occupancy tax is excluded. The credit is limited to current eligible tax; delinquent taxes, penalties, interest, and fines cannot be paid with it. [C028.] (Justia Law)
Rule 810 distinguishes preliminary estimates from actual current-year eligible levies and proportional allocation within certified funding. The credit applies after the valuation exemption and before the other stated reduction computation. A later-in-year homeowner-exemption approval does not automatically establish entitlement to that year’s July-cutoff credit. [C029.] (Idaho administrative rule chapter)
Full §§ 57-810 and 33-911 funding law was not completed. No fixed per-home dollar credit, current account balance, or local allocation is asserted.
3.8 Hardship, casualty, and adjustment routes
| Route |
Scope and decision-maker |
Effect/limit |
| § 63-602AA |
Exceptional circumstances affecting ability to pay; board of equalization determines undue hardship |
Current-year exemption/partial exemption only; annual claim by fourth Monday June; decision by second Monday July; sworn-information conditions |
| § 63-711 |
County commissioners’ discretionary hardship cancellation; specified late-occurring or late-quantifiable casualty loss |
Application at any time; burden on applicant; may cover identified delinquent taxes and their related interest/late charges |
| § 63-1304 |
County resolution may delegate limited adjustment of late charges, interest, and fees to tax collector |
Local limit and authority required; not a statewide automatic waiver |
| § 63-602H |
Narrow qualifying residential-use valuation treatment after zoning change |
Not broad agricultural/current-use relief; ownership/use and Rule 611 conditions require reconciliation |
[C030–C033.] Section 63-711’s appeal does not suspend payment. No hardship, casualty, county resolution, or local rule was investigated. (Justia Law) (Justia Law)
Rule 611’s owner/nonowner-occupied wording and § 63-602H’s owner-use wording are not silently reconciled. Its limited residential-zoning regime remains conditional.
4. Deferral: arrears, equity, interest, liens, and repayment
4.1 Qualification is not approval
Section 63-713 provides two claimant branches: a proper PTR recipient, or an otherwise qualifying claimant whose income exceeds the PTR limit but does not exceed the separately indexed deferral limit. Qualified property must be the statutory homestead.
The property-value screen’s referral to deferral in § 63-705 does not, without construction, eliminate every “otherwise eligible” condition in § 63-713. [C034.]
Equity and insurance
| Condition |
Statutory relation |
| Disallowed encumbrance types |
Reverse mortgage, home-equity loan, line of credit, or similar loan/encumbrance |
| Equity relation |
Superior encumbrances plus prior deferred tax and interest ≤ 80% of current-year assessment market value |
| Insurance |
Adequate insurance for deferred tax and interest; required proof |
| Authority |
Commission approval remains necessary |
[C035.] This is not a private underwriting approval, title-priority decision, or calculation. (Justia Law)
4.2 Arrears and the 2025 amendment
The reproduced § 63-714 and H0355 engrossed text expressly include qualifying property-tax arrears, related interest, late charges, costs, and fees.
That language is not automatically extended to every government service charge appearing on a bill. Official brochures’ exclusions for separate fees and the statute’s inclusion of tax-associated arrears costs require classification of the legal charge—not a blanket contradiction or blanket inclusion. [C036.] (Legislative text mirror)
4.3 Application periods and limited nonaccrual
| Branch |
Exact relation |
| Ordinary annual deferral |
§ 63-715’s first-Monday-in-September framework and prescribed application |
| More than two tax years of delinquency |
Application must be submitted by that September deadline |
| Late-year branch |
Submitted after the September deadline and before December 31; processed after January 1 of the following year |
| Limited nonaccrual |
§ 63-714(3)(a) states no interest/penalties for the interval between submission and county receipt of Commission reimbursement |
| Later years |
Statute permits subsequent-year applications |
| Approval |
Not established by submitting a request |
[C037.] The late-application text does not expressly create a universal tax-deed stay. Its operation for incomplete, denied, or disputed applications requires further construction. Before December 31 is not rewritten as including that day. (Justia Law)
Official guidance publishes September 8 for 2026 and September 7 for 2027. These are recorded as agency-published dates, not independently calculated legal deadlines.
4.4 State payment, annual cap, and amount deferred
Upon Commission approval, § 63-716 postpones the approved amount after the applicable reduction and subject to § 63-717’s limit. The state reimburses counties in the stated halves.
The annual statewide reimbursement ceiling is $5 million for one calendar year. If approvals exceed that amount, qualifying deferrals are proportionately reduced and the undeferred balance remains payable under ordinary collection law. This is not a $5 million individual allowance or a guaranteed full-bill payment. [C038.] (Justia Law)
4.5 Deferral interest and lien
The deferred amount accrues the annual rate incorporated from § 63-3045. The Commission’s current published table states 6% for calendar 2026 and 6% for calendar 2027. No Treasury rate was retrieved or formula recalculated. [C039.] (Idaho State Tax Commission)
Section 63-3045’s rate mechanism references two percentage points plus the federal midterm rate at the specified September reference date, with the stated whole-number rounding. Its separate deficiency, penalty, overpayment, and audit provisions are not automatically incorporated into deferral merely because the rate is incorporated.
The Commission records a notice of deferred-tax lien. Section 63-716 expressly makes its priority run from recording date/time rather than automatically retaining the original property-tax lien’s first-priority status. [C040.] (Justia Law)
No general contractual subordination right, actual priority order, or complete compound-interest rule was established.
4.6 Termination and repayment
Deferral ends on the earliest applicable event: full voluntary repayment; death of the last qualified claimant; specified sale/title transfer; loss of homeowner-exemption qualification; or determination of erroneous grant. The title-transfer exception for a surviving spouse does not erase the independently stated death-of-last-qualified-claimant event.
Unpaid deferred tax and interest become due no later than 180 days after termination. Section 63-719 then supplies a state-collection incorporation. Section 63-720 separately incorporates deficiency/recovery procedures for an improper grant. [C041–C042.] (Justia Law)
Full succession, private interests, deficiency procedure, lien enforcement, and mandatory change-reporting details remain held. A generic instruction to report changes is not replaced by an invented statutory day count.
5. Correction, refund, and review boundaries
| Route |
Actor, event, and limited consequence |
Held distinction |
| § 63-501A |
Timely assessment/exemption appeal to county board of equalization; separate regular, subsequent, and missed-roll periods |
Not a universal hardship application |
| § 63-511 |
Further appeal by specified aggrieved actors; county-auditor filing and statutory Board/court route |
Does not suspend tax payment |
| 2026 § 63-511(4) |
Narrow burden exception when increase exceeds 10% and the stated assessor-method noncompliance contributes |
Full § 63-208 and 2025 S1216 incorporation not completed |
| § 63-707(6) |
Written intent to disapprove reduction; 28-day protest; additional information/informal hearing; 30-day appeal branch |
Precise notice/service/start-event construction not assumed where clause does not state it |
| § 63-724(7) |
Separate credit-disapproval protest and appeal |
Not automatically the assessment route |
| § 63-1302 |
County cancellation/refund for qualifying unlawful collection, duplicate payment/assessment, or error; county-fault overpayment branch |
Rule 936 excludes using this provision as a substitute for hardship or unequal/excessive valuation review |
| § 63-1303 |
Clerk transmits cancellation order; tax collector makes prescribed record adjustments |
No actual cancellation inferred |
| § 63-1305 |
Court/Board-ordered refund by specified cash/credit combination, with ordered interest/cost conditions |
Full taxing-district funding/levy procedure held |
| § 63-1308 |
Taxes paid under protest are apportioned normally; the stated recovery action must commence within 60 days after payment/seizure |
Not universal preservation of every challenge or automatic collection suspension |
| § 63-711(4) |
Hardship/casualty decision appeal has its own 30-day relation |
Expressly no payment suspension |
[C043–C048.] No assessment, error, filing, payment under protest, or refund entitlement is determined. (Idaho State Tax Commission rule chapter)
The correction/refund statute’s separate void-sale purchaser branch is not applied as a universal homeowner refund-interest rate. Likewise, the general state deficiency-review period is not substituted for these county and chapter 7 routes.
6. Essential delinquency and tax-deed bridge
6.1 Lien does not mean completed deed
Sections 63-206 and 63-1003 describe continuing tax liens and specified priority/evidentiary effects. The assessment date, lien language, delinquency, notice, hearing, deed issuance, and later sale are separate events.
The “prima facie” statutory language is not treated as conclusive proof of lawful assessment, constitutional notice, ownership, or title. [C049.] (Justia Law)
6.2 Narrow tax-deed conditions
| Stage |
Source-stated requirement |
| Delinquency age |
Section 63-1005 uses three years from delinquency, subject to the required notice and recorded compliance affidavit. |
| Recipients |
Record owners and recorded parties in interest under the statutory definitions. |
| Initial notice |
Certified mail with return receipt requested; the stated five-to-two-month window before deed issuance. |
| Publication |
After the specified unsuccessful-location/service conditions; weekly for four consecutive weeks, with the prescribed last-publication window. |
| Contents |
Property/tax-year/delinquency/cost information, issue date/place, and hearing/objection information. |
| Compliance affidavit |
At least five working days before issuance; recorded as required. |
| Hearing |
County commissioners determine the statutory conditions; contested branch requires written findings/conclusions and the prescribed notice. |
| Review |
Thirty days after receipt of final decision; petition alone does not stay enforcement. Commissioners or court may grant a stay on appropriate terms. |
[C050–C052.] Actual-notice and deemed-service language was read, but is not a complete constitutional-notice determination. No notice, title search, deed, hearing, or proceeding was examined. (Justia Law)
6.3 Payment/redemption opportunity
Section 63-1007 permits the defined owner/party-in-interest redemption after tax-deed issuance only before the county’s contract of sale or transfer by county deed, and no later than the stated fourteen-month outer branch if those events have not ended the right earlier. It requires the statutory delinquency, charges, costs, and later-tax components.
That is not a guarantee of fourteen months in every case, an automatic title return, or a tax-lien investment procedure. [C053.] (Justia Law)
6.4 What does—and does not—stop collection
| Event |
Effect authenticated here |
| Partial/current payment while arrears remain |
No universal invalidation of delinquency collection |
| Interim payment schedule |
Expressly no universal halt to delinquency or tax-lien proceedings |
| Assessment appeal |
Express no-payment-suspension provision |
| Hardship appeal |
Express no-payment-suspension provision |
| Hardship application alone |
No automatic cancellation or stay established |
| Deferral request alone |
Not approval; late-year nonaccrual text is narrower than a general stay |
| Approved deferral |
Postpones the approved amount under its statute; undeferred balance remains separate |
| Tax-deed review petition |
No automatic stay; specific discretionary stay authority exists |
| Bankruptcy, federal lien, SCRA, protected-party, tribal/interstate law |
Separate authority not completed |
[C054.] Full sale, deed validity, title, surplus, takings, federal liens, bankruptcy, military protection, and judicial-construction questions remain exact follow-on work.
7. Version, adoption, and application matrix
| Instrument/source |
Actual read/status |
Material relation |
Unclosed evidence |
| 2026 H0843 |
Complete introduced mirror, all seven pages; official implementation memo and official session report |
Removes exemption proration; own primary-dwelling definition; year-end application/cancellation framework; § 2 retroactive January 1, 2026 |
Final official act and full amended-code chain |
| 2025 H0354 |
Introduced mirror; complete material §§ 2, 4, 5 |
§ 63-511 burden exception and § 63-903 subsequent/missed-roll timing effective January 1, 2026 |
Final official act; § 63-208/S1216 methodology incorporation |
| H0354 homeowner proration |
Historical text identified |
Superseded by the reported H0843 change |
Not applied as current rule |
| 2025 H0355 |
Complete two-page engrossed “as amended” text |
Includes tax arrears and related charges; late-year application branch; July 1, 2025 clause |
Final official act |
| Current IDAPA 35.01.03 |
Official current-published chapter; selected complete operative rules read and visually inspected |
Most relevant annotations July 1, 2024; portions of Rule 810 July 1, 2025 |
Original adoption orders and reconciliation with 2025–2026 statutes |
| September 2026 rule draft |
Four-page proposal read/visually inspected |
Proposed changes include Rules 609/610; broader utility/irrigation material not applied |
Not enacted or operative merely because posted |
| “Temporary-rule draft” 419 |
One-page draft, title/scope/status inspected |
Utility-tax subject outside this residential relief component |
Printed proposed temporary date is not adoption proof |
| 2026 program publications |
Dated official notices/brochure |
Current-year income limits and administrative dates |
Not complete statutory authentication |
| 2027 publications |
Official prospective program-year guidance and brackets |
Prior-year-income distinction and published limits |
Not a claim that 2027 has already occurred |
| 2025 code reproduction |
Complete listed sections read |
Provisional operative wording and displayed history |
Not official current 2026 code |
| 2025/2026 legislative reports |
Official agency summaries |
Corroborate administrative treatment and reported status |
Not substitutes for final acts |
| Failed official routes |
Logged below |
Exact unavailable bodies remain held |
No absence-of-law or no-later-change inference |
[C055–C057.] (Idaho State Tax Commission)
Mixed-edition document warning
The dynamic deferral brochure’s first page states the 2027 limit, while its second page retains older expense-year and filing-window text, including a “2024” label beside a 2026 filing window. The fixed 2026 brochure also contains that inconsistent label on its second page.
Those pages are not silently harmonized into a clean current application instruction. The dated page, applicable statute, and exact program year must remain separate. [C058.]
8. Source and usage register
All fresh access occurred October 28, 2026, Pacific time. Short IDs carry the prefix S_ID-P32-.
S001 — 2025 statutory reproductions
Publisher: Justia, 2025 Idaho Code.
Status: Secondary. Complete listed bodies and displayed histories were read unless a narrower substantive use is stated. Different section pages are uses of the same code publication, not independent corroboration.
General and collection provisions
Residential relief
Review, correction, and interest incorporation
Displayed histories were read, but the table shows the latest material credits rather than pretending every original session law was opened.
S002 — official current property-tax rules
Issuer: Idaho State Tax Commission; official Division of Financial Management publication.
Title: IDAPA 35.01.03, Property Tax Administrative Rules.
Literal URL:
https://proddfmmainsa.blob.core.windows.net/dfm-admin-website/rules/current/35/350103.pdf
| Actual read bounds |
Printed pages / PDF indices |
Status |
| Complete Rules 608–611 |
pp.40–43 / indices39–42 |
Body and pixels read |
| Complete Rules 700, 702, 709 |
pp.59–62 / indices58–61 |
Body and pixels read |
| Complete Rule810; substantive use focused on (3)–(4) |
pp.75–76 / indices74–75 |
Body and pixels read; school-funding merits excluded |
| Complete Rules902 and936 |
p.76 / index75 |
Body and pixels read |
| Rule717 opening and Rule939 refund-funding material |
Partial/parsed context |
Not used as a completed independent operative finding |
Displayed annotations: Mostly July 1, 2024; material Rule810 paragraphs include July 1, 2025.
Limits: Current official compiled text, not a complete original-adoption audit. Rule608’s subsection reference and the 2026 homestead changes require reconciliation. Printed examples and neighboring agricultural/institutional rules were not used as hypothetical scenarios.
Official program guidance and annual publications
| ID |
Issuer/title and literal URL |
Actual read/status |
| S003 |
Tax Commission, Homeowner’s Exemption: https://tax.idaho.gov/taxes/property/homeowners/exemption/ |
Current material body; no private property or examples used |
| S004 |
Tax Commission, H0843 implementation memo: https://tax.idaho.gov/wp-content/uploads/s/IIS00160/IIS00160_04-22-2026.pdf |
Complete one page/index0; header April7,2026, filename April22; pixels read |
| S005 |
Tax Commission, Property Tax Reduction: https://tax.idaho.gov/reduction/ |
Current 2027 program body |
| S006 |
Tax Commission, March5,2026 reduction notice: https://tax.idaho.gov/pressrelease/want-your-property-taxes-reduced-see-if-you-qualify/ |
Complete material 2026 eligibility/limit discussion |
| S007 |
2027 PTR brochure: https://tax.idaho.gov/wp-content/uploads/pubs/EBR00135/EBR00135_09-22-2026.pdf |
Complete pp.1–2/indices0–1; pixels read; printed footer September3,2026 |
| S008 |
2027 PTR income brackets: https://tax.idaho.gov/wp-content/uploads/pubs/EPB00168/EPB00168_09-22-2026.pdf |
Complete one-page table/index0; pixels read; printed September3,2026 |
| S009 |
Tax Commission, Property Tax Deferral: https://tax.idaho.gov/deferral/ |
Current 2027 body; page/PDF labels distinguished |
| S010 |
Deferral brochure versions: https://tax.idaho.gov/wp-content/uploads/pubs/EBR00067/EBR00067_10-03-2025.pdf and https://tax.idaho.gov/document-mngr/pubs_ebr00067/ |
Both complete two-page versions and pixels read. Fixed2026 and dynamic mixed2027/older page content retained separately. |
| S011 |
Tax Commission, Veteran Benefit: https://tax.idaho.gov/taxes/property/homeowners/veteran-benefit/ |
Current material body |
| S012 |
Tax Commission, March25,2026 veteran notice: https://tax.idaho.gov/pressrelease/veterans-with-disabilities-can-apply-for-property-tax-benefit-2/ |
Complete material program discussion |
| S013 |
Tax Commission annual interest table: https://tax.idaho.gov/online-services/compliance/penalty-and-interest/interest-rates/ |
2026/2027 annual-rate rows read; monthly/daily conversions not applied |
| S014 |
Tax Commission, Understanding Property Taxes: https://tax.idaho.gov/taxes/property/understanding-property-taxes/ |
Selected generic actors/process; examples not used |
| S015 |
Tax Commission, homeowner online guide: https://tax.idaho.gov/taxes/property/homeowners/online-guide/ |
Selected program/actor boundaries; no numerical example adopted |
Guidance is not an approval, current final statutory body, or actual eligibility finding.
Legislative and rule-history sources
S024 — failures and excluded deliveries
No failed route is evidence that a law, exemption, amendment, or remedy does not exist.
9. Atomic claim register
Short IDs carry the prefix S_ID-P32-.
| Claim |
Precise proposition |
Sources/pinpoints |
Status |
| C001 |
Official rules/guidance were read; current statutory and final-act authentication remains incomplete. |
S001–S024 |
O/G/P/L/H |
| C002 |
Assessment, delinquency, costs, and property categories have different legal definitions. |
§§201,205 |
P |
| C003 |
County assessor, collector, board, Commission and reviewing tribunal have distinct functions. |
S014–S015; relevant statutes |
G/P |
| C004 |
Annual assessment date is not the same as payment, lien enforcement, or review. |
§§205–206 |
P |
| C005 |
Manufactured/mixed-use property requires separate classification; full occupancy/title regime is held. |
§201;§701(2);Rule610 |
P/O/H |
| C006 |
Exemption, credit, reduction, cancellation, deferral, payment, and correction differ. |
Relevant program provisions |
P/O |
| C007 |
Tax notice and zero-tax-after-reduction notice duties remain. |
§902;Rule902 |
P/O |
| C008 |
Ordinary installment conditions and unpaid-half bases differ. |
§903(1)–(4) |
P |
| C009 |
The2026subsequent/missed-roll deadline differs from the historical mailed-bill rule. |
§903(5);H354§§4–5 |
P/L |
| C010 |
Delinquent payments use proportional allocation and oldest-year conditions. |
§1002 |
P |
| C011 |
Interim accounts do not halt delinquency or tax-lien proceedings. |
§906 |
P |
| C012 |
Late-charge and remaining-tax provisions must be read together. |
§201(12);§903 |
P |
| C013 |
County delinquency interest differs from deferral interest; rounding/compounding remain held. |
§1001 |
P/H |
| C014 |
Postmark, delivery proof, duplicate, and holiday rules have distinct predicates. |
§217 |
P/H |
| C015 |
Commission electronic rules do not establish every county payment timestamp. |
§§115,901 |
P/H |
| C016 |
Qualifying homeowner exemption uses the lesser-of valuation measure. |
H843§1;S003–S004 |
L/G |
| C017 |
H843removesproration and changes annual application administration for2026. |
H843§§1–2;S004,S016 |
L/G/H |
| C018 |
Ownership, partial interests, spouses, estates, and mixed use remain conditional. |
§701(6)–(8);Rules608–610 |
P/O/H |
| C019 |
PTR has category, ownership, occupancy and lawful-presence predicates. |
§701(1);Rule700;S007 |
P/O/G/H |
| C020 |
PTR income is not merely taxable income; exceptions/incorporations matter. |
§701(3)–(5);Rule700 |
P/O/H |
| C021 |
2026and2027published income limits are distinct. |
S005–S010 |
G |
| C022 |
PTR has a current-value screen and separate veteran exception. |
§705(2) |
P |
| C023 |
Published reduction schedule and actual-tax cap differ from guaranteed maximum benefit. |
§§704–705;S008 |
P/G |
| C024 |
Filing, annual renewal, representatives, death and transfer have distinct branches. |
§§702–703,706 |
P/H |
| C025 |
PTR approval/audit/protest is not automatic final entitlement. |
§707 |
P |
| C026 |
Special veteran reduction, combined cap and automatic-renewal branch differ. |
§705A;S011–S012 |
P/G |
| C027 |
Survivor continuation and living-veteran transfer are not the same. |
§705A;Rule702 |
P/O |
| C028 |
Homeowner credit covers eligible current taxes, not delinquency charges. |
§724 |
P |
| C029 |
Julycutoff, currentlevies, allocation and relief ordering remain distinct. |
Rule810;§724 |
O/P/H |
| C030 |
Exceptional-hardship exemption is current-year and annually determined. |
§602AA |
P |
| C031 |
Hardship/casualty cancellation can reach ordered arrears but is discretionary. |
§711 |
P |
| C032 |
Collector adjustment authority requires county resolution and its limit. |
§1304 |
P |
| C033 |
Residential-zoning relief is narrow and has unresolved statute/rule scope. |
§602H;Rule611 |
P/O/H |
| C034 |
Deferral eligibility is not proved by income or referral alone. |
§§705,713 |
P/H |
| C035 |
Deferral equity excludes specified encumbrances and uses cumulative prior amounts. |
§§713–714 |
P |
| C036 |
Amended deferral text includes qualifying arrears and related charges. |
§714;H355 |
P/L |
| C037 |
Late-year deferral has a narrow timing/nonaccrual branch, not a universal stay. |
§§714–715 |
P/H |
| C038 |
Statewide cap can reduce the amount deferred; uncovered balance remains payable. |
§717 |
P |
| C039 |
Annual deferral interest uses its incorporated rate; published2026/2027rate is6%. |
§716(2);§3045(7)(c);S013 |
P/G |
| C040 |
Deferral lien priority runs from notice recording, not original first-priority status. |
§716(3) |
P/H |
| C041 |
Termination events and180-daypaymentrelation are distinct from succession eligibility. |
§718 |
P/H |
| C042 |
Posttermination/improper-grant collection has unread incorporated procedures. |
§§719–720 |
P/H |
| C043 |
Assessment/exemption review has its own roll-specific gateways. |
§§501A,511 |
P/H |
| C044 |
The2026burdenexception is conditional; payment is not automatically suspended. |
§511(4);H354 |
P/L/H |
| C045 |
Correction is not a substitute for hardship or valuation review. |
§§1302–1303;Rule936 |
P/O |
| C046 |
Ordered refund/credit differs from discretionary correction. |
§1305 |
P/H |
| C047 |
Payment-under-protest action has a separate payment/seizure trigger. |
§1308 |
P/H |
| C048 |
Reduction/credit/hardship review periods are not one universal appeal clock. |
§§707,724,711 |
P/H |
| C049 |
Continuing lien and prima-facie language do not establish actual title or constitutional notice. |
§§206,1003 |
P/H |
| C050 |
Taxdeed prerequisites include delinquency age, notice and recorded affidavit. |
§1005 |
P/H |
| C051 |
Mail/publication/compliance events and recipients remain distinct. |
§1005(2)–(9) |
P/H |
| C052 |
Deed hearing/review has a receipt-based appeal and no automatic stay. |
§1006(1)–(4) |
P/H |
| C053 |
Postdeed redemption may end before the14-monthouterbranch. |
§1007 |
P/H |
| C054 |
Applications, partial payments and appeals do not produce a universal collection stay. |
Relevant payment/relief/deed clauses |
P/H |
| C055 |
Legislative mirrors and implementation notices do not authenticate final acts. |
S016–S020 |
L/G/H |
| C056 |
Current compiled rules, drafts and original-adoption history remain distinct. |
S002,S021–S023 |
O/D/H |
| C057 |
Bounded currentness search does not certify all law through the access date. |
Research log |
H |
| C058 |
Mixed-edition deferral brochure text cannot be silently harmonized. |
S010 |
G/H |
| C059 |
Full2027brackets were read; complete2026intermediate schedule remains unrecovered. |
S006,S008 |
G/H |
| C060 |
Claim confidentiality does not authorize obtaining private application material. |
§703;Rule700cross-reference |
P/O/H |
| C061 |
No universal household grant or complete annual funding amount is established. |
§724;Rule810;funding gaps |
P/O/H |
| C062 |
No actual property, tax, payment, application, eligibility, or result was assessed. |
Research record |
Certain |
10. Numerical and legal-constant register
No financial inputs, arithmetic, actual calendar, rate selection, or program award is supplied.
10.1 Assessment, billing, payment, and charges
| Constant/relation |
Reference event/base |
Exception or unresolved issue |
| 12:01 a.m. January1 |
Annual assessment |
Statutory exceptions |
| Before fourth Monday November |
Ordinary notice |
Requested electronic transmission permitted |
| Second Monday December |
Intermediary’s owner statement |
Correct statutory actor required |
| December20 |
Ordinary annual/first-half payment |
§217 timing qualification |
| Two halves |
Statutory installment option |
Second-half grace requires first paid in full |
| June20 |
Second-half and2026subsequent/missed-roll deadline |
Actual year/holiday not calculated |
| Within30days of roll delivery |
Subsequent/missed-roll billing |
Not old30days-from-mailing delinquency |
| Any portion at any time |
Partial payment |
Does not excuse lawful charges |
| Proportional to category’s share of total |
Delinquent-payment allocation |
Oldest year unless judicial authorization |
| At least$25 or balance owing |
Interim deposit |
No interest; no withdrawal; no stay |
| 2% |
Statutory late-charge definition |
Remaining-tax clauses and charge classification retained |
| 1% per month |
County delinquency interest |
January1following lienyear; collectioncosts excluded |
| No statutory minimum authenticated |
Late-charge/interest floor |
Not zero-charge permission |
| January1 / July1 book entries |
First/second delinquency recording |
Statutory dating relation, not new payment grace |
| Postal cancellation date |
Mail filing/payment |
Postage meter not equivalent |
| 15days after written nonreceipt notification |
Duplicate requirement |
Competent timely-mail evidence |
| Next business day |
Saturday/Sunday/legalholiday |
IRS-holiday branch scoped separately |
| Unknown |
Fractionalmonth, daycount, compounding, rounding, payment-channel availability |
No convention invented |
10.2 Homeowner and PTR qualifications
| Constant/relation |
Base/event |
Qualification |
| Lesser of50%or$125,000 |
Qualifying homeowner market value |
No actual value |
| No more than1acre |
Qualifying associated land |
Necessary residential use |
| Last business day, normal close |
H843application |
Approved qualifying application; finalactheld |
| Second Monday July |
Exemption administration/credit cutoff |
Different legal effects |
| 90days |
Specified identification/domicile grace |
Not general residency qualification |
| Deathyear and followingyear |
Homeowner estate continuation |
Exact statute/rule and lifeestate conditions |
| At least5% |
Entity ownership branch |
Other ownership/occupancy predicates |
| One-half election |
Dual-residency apportionment rules |
Combined caps and separate/community categories |
| 65orolder |
PTRage category |
Relevant January1condition |
| Under18 |
Specified child category |
Incorporated parental-status definitions held |
| At least10% |
PTRveteran claimant category |
Not the40%income or100%special-benefit rule |
| At least40% |
Specified service-connected pension exclusion |
Actual qualifying payment absent |
| January1orbeforeApril15 |
PTRprimary dwelling/ownership timing |
Not automatically homeownerexemption2026timing |
| Six months prior year, or specified majority-of-time alternatives |
PTRresidency evidentiary route |
Clear-and-convincing alternative and exceptions |
| Prior calendar year |
Household income |
Statutory additions/deductions |
| $5,000annualperclaim |
Funeral deduction cap |
Qualifying/unreimbursed expenses only |
| Greater of$37,000or185%ofspecifiedtwo-personpovertyguideline |
§705income publication structure |
No federal table or adjustment calculated |
| $39,130 |
2026PTRincome ceiling |
2025income |
| $40,030 |
2027PTRincome ceiling |
2026income |
| Greater of$400,000or200%county median |
PTRhome-value screen |
Veteran exception; no countyselected |
| First Monday June |
County median report |
Current-year values |
| $250–$1,500 |
PTRschedule endpoints |
Actual-tax cap |
| January1–April15 |
Ordinary annual PTRclaim |
Specific holiday exception |
| Fourth Monday Januaryfollowing |
Occupancy-reduction filing branch |
Full§317held |
| Triplicate |
§703claim-copy structure |
Electronic implementation not independently completed |
| June1 / fourthMondayOctober / thirdMondayNovember |
Reduction-roll certification stages |
Actor-specific; not taxpayer filing dates |
| 28days |
Proposed reduction/credit disapproval protest |
Exact start-event construction retained |
| 30days |
Specified disapproval appeal |
Fullreview/exhaustionheld |
| October1 |
Annual adjustment publication ceiling/date relation |
Followingtaxyearapplication |
10.3 Disabled-veteran and other relief
| Constant/relation |
Base/event |
Qualification |
| 100%orIUcompensatedat100% |
Specialveteran benefit |
VAcertification dependency |
| Lesserof$1,500oractualtax |
Specialreduction |
CombinedPTRcapactualtax |
| Permanentandtotal100% |
Nonannualreapplication branch |
Changedhomesteadexception |
| BeforeApril15approval; afterApril15/beforeOctober1move; beforeOctober1notice |
Living-veteran transfer |
Survivor cannot automatically transfer |
| Samehomesteaduntilremarriage/death/nolongertaxliability |
Survivorcontinuation |
Actualrelationship/titleheld |
| FourthMondayJune |
§602AAannualclaim |
Currentyearonly |
| SecondMondayJuly |
§602AAboardaction |
Noautomaticapproval |
| Anytimeapplication; specifiedcancellationperiod |
§711 |
Discretion/burden |
| AfterfourthMondayJuneorlossnotthenquantifiable |
Casualtybranch |
Not allcasualtyclaims |
| 30daysaftermailing/pronouncement/failurecontext |
§711appeal |
Paymentnotsuspended; failuretriggerconstructionheld |
| Locallydesignatedlimit |
§1304adjustment |
No countyresolutionread |
| ≤3acres; Rule611≤4units |
Specialresidential-zoningbranch |
Statute/ruleowner-use issueheld |
| SecondMondayJuly |
§724qualifyingstatus |
Lateexemptionapprovalnotautomaticcredit |
| August1balance |
Creditfundallocation |
Noactualfundbalance |
| First/second/thirdMondaySeptember |
Assessor/auditor/Commissionstages |
Distinctacts |
| Prior-yeareligiblelevy estimate/current-yearactuallevy |
Creditcalculationstages |
Proportionalfundinglimit |
| December20half / followingJune20half |
Statereimbursement |
Not individualpaymentinstructions |
| Currenteligibletaxcap |
Homeownercredit |
Noarrears/interest/penalty/fine |
10.4 Deferral
| Constant/relation |
Base/event |
Qualification |
| $50,0002021base; annualindexed thereafter |
§713income structure |
NoCPI/COLAcalculation |
| $61,674 |
2026published ceiling |
2025income |
| $63,400 |
2027published ceiling |
2026income |
| No reverse mortgage/HELOC/home-equityloan/similar |
Equity predicate |
Noactualencumbrance |
| Superiorencumbrances + prior deferredtax/interest ≤80%assessmentmarketvalue |
Cumulative equity relation |
Not80%ofequity or annualbill |
| Adequateinsurance |
Deferredtax+interest |
No policy inspected |
| FirstMondaySeptember |
Statutoryordinary deadline |
§217interaction |
| September8,2026 / September7,2027 |
Published agency windows |
Recorded, not independentlycalendarcomputed |
| AfterSeptemberdeadline and beforeDecember31 |
Late-yearapplication |
Not inclusiveDecember31 |
| AfterJanuary1following |
Lateprocessing |
Notapprovaldatepromise |
| Morethan2taxyearsdelinquency |
Earlierdeadlinebranch |
Noactualcount |
| Submission→countyreceiptreimbursement |
Statutorylatebranch nonaccrual interval |
Incomplete/deniedapplicationconstructionheld |
| $5millionpercalendaryearstatewide |
Reimbursementceiling |
Proportionalreductionpossible |
| One-halfDecember20; one-halffollowingJune20 |
Countyreimbursement |
Approved/modifiedroll |
| 2percentagepoints plus specified federalmidtermreference; nearestwhole rounding |
§3045annualrate relation |
No marketyieldretrieved |
| September15precedingcalendar year |
Federalratereference |
Noactualcalculation |
| 6%for2026;6%for2027 |
Officialannualratepublication |
Not county1%-monthlycharge |
| Recordingdate/time |
Deferrallienpriority |
Not originalfirstpriority |
| Earliestterminationevent |
§718 |
Death/transferexceptionsseparatelyread |
| ≤180daysaftertermination |
Repayment |
Nocalendar orliabilityfinding |
| After180days |
§719collectionbridge |
Fullincorporatedenforcementheld |
| No fixed lifetime dollar cap authenticated |
Deferral |
Equity/annualfunding/qualificationstilllimit |
| No universal change-reporting daycount authenticated |
Deferralstatuschange |
Guidance/actualordercannotbefabricated |
10.5 Review and tax-deed bridge
| Constant/relation |
Event |
Qualification |
| FourthMondayJuneclose |
Regularassessmentappeal |
Boardroute |
| FourthMondayNovemberclose |
Subsequentrollappeal |
Separate roll |
| Missed-rollJanuaryadjournment |
Missedrollappeal |
Exactboardperiod; noactualdate |
| 30daysafterdecisionmailing/pronouncement |
§511furtherreview |
Paymentnotsuspended |
| Increase>10%plusstatedmethodfailure |
2026burdenexception |
Full§208held |
| 60daysafterpaymentorseizure |
§1308action |
Not universal assessmentappealperiod |
| 3yearsfromdelinquency |
Taxdeedeligibilitybridge |
Notice/hearing/complianceconditions |
| No morethan5months/nolessthan2months |
Mailed pending-deednotice |
Beforeissuancedate |
| Atleastonceweeklyfor4consecutiveweeks |
Conditionalpublication |
Not automaticalternative |
| Lastpublication≤2monthsand≥14daysbeforeissuance |
Publicationwindow |
Requiredpriorattempts |
| Atleast5workingdaysbeforeissuance |
Complianceaffidavit |
Recordingrequired |
| 30daysafterreceipt |
Deeddecisionreview |
Noautomaticstay |
| Beforecountycontractofsaleorcountydeedtransfer |
Redemptioncutoff |
Mayearlierthanouterperiod |
| 14monthsfromtaxdeedissuance |
Outerredemptionbranch |
Onlyifnotearlierextinguished |
| Currentyearlater-taxcomponentusespriorleviesuntilauthorized |
§1007paymentmeasure |
No calculation/titlefinding |
| No universal application/appealstay |
Variousroutes |
Expressspecificexceptionsonly |
Source-stated symbolic relations only
| Relation |
Conditions |
| Homeowner exemption = lesser of one-half qualifying value or statutory cap |
Qualified property/owner and current statute |
| Allocated delinquent payment = payment × category’s proportion of total delinquency |
Lawful categories and oldest-year rule |
| Deferral equity test = superior encumbrances + prior deferred tax/interest ≤ statutory proportion of assessment value |
Disallowed loan types independently excluded |
| PTR/veteran combined relief ≤ actual qualifying tax |
Each separate program approved |
| Homeowner-credit allocation uses available account money relative to aggregate eligible taxes |
Certified rolls, excluded levies, current-tax cap |
| Deferral allocation may be reduced proportionately when statewide approved amount exceeds statutory ceiling |
Undeferred balance remains collectible |
No relation was populated or calculated.
11. Published 2027 PTR schedule
This is the official 2027 schedule, not a reconstructed 2026 table. It uses the program-defined prior-year income and remains subject to actual qualifying tax and other legal conditions.
| Published income range |
Published reduction |
Published income range |
Published reduction |
| $0–$16,110 |
$1,500 |
$28,401–$29,070 |
$840 |
| $16,111–$16,790 |
$1,460 |
$29,071–$29,760 |
$800 |
| $16,791–$17,470 |
$1,430 |
$29,761–$30,440 |
$760 |
| $17,471–$18,160 |
$1,390 |
$30,441–$31,120 |
$730 |
| $18,161–$18,830 |
$1,360 |
$31,121–$31,810 |
$690 |
| $18,831–$19,510 |
$1,330 |
$31,811–$32,490 |
$660 |
| $19,511–$20,180 |
$1,290 |
$32,491–$33,180 |
$630 |
| $20,181–$20,870 |
$1,260 |
$33,181–$33,860 |
$590 |
| $20,871–$21,550 |
$1,220 |
$33,861–$34,550 |
$560 |
| $21,551–$22,240 |
$1,190 |
$34,551–$35,230 |
$520 |
| $22,241–$22,920 |
$1,140 |
$35,231–$35,920 |
$490 |
| $22,921–$23,620 |
$1,120 |
$35,921–$36,590 |
$450 |
| $23,621–$24,310 |
$1,080 |
$36,591–$37,270 |
$420 |
| $24,311–$24,990 |
$1,050 |
$37,271–$37,950 |
$380 |
| $24,991–$25,680 |
$1,020 |
$37,951–$38,650 |
$340 |
| $25,681–$26,350 |
$970 |
$38,651–$39,330 |
$290 |
| $26,351–$27,030 |
$940 |
$39,331–$40,030 |
$250 |
| $27,031–$27,710 |
$910 |
|
|
| $27,711–$28,400 |
$870 |
|
|
The last two right-hand cells are not missing legal inquiries; the schedule has 36 total ranges, arranged here as nineteen left-column and seventeen right-column entries. No cents-rounding rule is inferred from whole-dollar labels. [C059; S008.] (Idaho State Tax Commission)
12. Conditional branches and exact next inquiries
| Branch |
Missing legal predicate |
Supported consequence |
Adverse inference to avoid |
Exact next generic authority/construction inquiry |
| B01—property |
Correct land/improvement/manufactured/occupancy category |
Relevant tax regime may apply |
Every dwelling is identical real property |
Complete incorporated housing/title and §317law |
| B02—tax year |
Assessment, income, application and collection year |
Correct annual publication |
Current2027page rewrites2026 |
Recover year-specific notice and final applicable statute |
| B03—levy |
Lawful taxing authority and levy category |
Tax may be extended |
Assessment alone establishes tax due |
Complete levy/budget authority if needed |
| B04—installment |
First-half condition and roll type |
Statutorypaymentrelation |
Any partialpayment preservesgrace |
§903application/construction |
| B05—charges |
Lawful category/base and delinquency |
Stated charge may apply |
Everybillitem earns everycharge |
Complete fee authority and interest-base construction |
| B06—allocation |
Oldestyear and categorytotals |
Proportionalcredit |
Paymentmaybedirectedfreely |
§1002judicialexception and actuallegalbasis |
| B07—interim |
Authorizedaccount/schedule |
Accumulationmechanism |
Planstopsdeed/interest |
§906and any lawfulcountyresolution |
| B08—postmark |
Qualifyingmail/proof/event |
§217timelinessrelation |
Electronicclick ormeterdatealwayssuffices |
Delivery/electronicincorporations and holidaydefinition |
| B09—homeexemption |
Currentqualifiedowner/use/application |
Valuationrelief |
Approvalretroactivelycancelsallarrears |
FinalH843act and exact cancellationapplication |
| B10—ownership |
Trust/entity/lifeestate/partial/communityconditions |
Relevantfraction/exception |
Labeloroccupancyaloneprovesownership |
Completeincorporation and construction withoutprivatefacts |
| B11—PTRcategory |
Statutorycategory and incorporated status |
Possibleclaimantbranch |
Age/disability/veteranlabelautomatic |
Federal/statecategorydefinitions |
| B12—income |
Fullstatutoryincluded/excludedamountclassification |
Correctlegalincomebase |
TaxreturnAGIorabsenceofreturnendsinquiry |
IRC/benefit/annuity/medicalincorporations |
| B13—valuecap |
Countymedian and exception |
PTRscreen/referral |
Referralguaranteesdeferral |
§705/713“otherwiseeligible”reconciliation |
| B14—annualschedule |
Correctyearandcompletepublishedbracket |
Schedulemaximum |
$1,500universal |
Recover2026intermediateschedule; nocountingassumption |
| B15—veteran |
VAstatus,permanenttotal,move/survivorconditions |
Correctspecialbranch |
10/40/100percentinterchangeable |
Completefederalstatusandstatutorytransferconstruction |
| B16—credit |
Julycutoff,eligiblelevies,funding |
Currentcredit |
Year-endexemptionautomaticallyearnscredit |
§724/Rule810/H843interaction and fundingstatutes |
| B17—hardship |
CorrectAAor711route and findings |
Discretionaryrelief |
Applicationequalscancellation |
Currentofficialstatutes,boardprocedure,reviewincorporation |
| B18—waiver |
Countyresolutionandlimit |
Collectoradjustmentauthority |
Statewideunlimitedwaiver |
Genericvalidresolutionauthority; noactualcountylookup |
| B19—deferralequity |
Disallowedloancheck and cumulativeequity |
Potentialqualifiedproperty |
Lowincomeguaranteesapproval |
§713–714construction; nofinancialinputs |
| B20—arrears |
Property-tax-associatedcharge |
Possibleinclusion |
Everyservicefeeisdeferrable |
H355finalact and chargeclassification |
| B21—lateapplication |
Exactsubmission/approval/reimbursementconditions |
Limitednonaccrualbranch |
Universalstayorforgiveness |
§714(3)incomplete/deniedapplicationconstruction |
| B22—funding |
Approvedstatewideamount/certification |
Fullorprorateddeferral |
Annualcapisindividualright |
§717funding/application |
| B23—interest |
Correctcountyversusdeferralregime |
Applicableunit/rate |
1%monthlyand6%annualinterchangeable |
Completeincorporation,rounding/compoundinglaw |
| B24—termination |
Earlieststatutoryevent |
180-dayrepaymentrelation |
Survivingspouseexceptionerasesallothertriggers |
Succession/qualification/titleconstruction |
| B25—assessmentreview |
Correctroll/decision/route |
Statutoryreview |
Appealfreezescollection |
§501A/511andchapter38 |
| B26—refund |
Errorversusvaluationversushardship |
Propercorrectionroute |
Anyovervaluationis§1302refund |
Rule936/§1305/currentreviewlaw |
| B27—taxdeed |
Age,notice,recordedaffidavit,hearing |
Conditionaldeedprocess |
Threeanniversariesalonetransferstitle |
Completeconstitutionalnotice andspeciallaws |
| B28—redemption |
Qualifiedinterest and unexpiredstatutorywindow |
Payment/redemptionroute |
Guaranteed14monthsorautomatictitle |
§1007sale/transfer/titleconstruction |
| B29—sources |
Finalacts/originalrules/currentcode |
Exactgapmayclose |
Draft/guidance/secondaryisofficiallaw |
Ordinaryofficialpublicationrecovery |
| B30—specialregimes |
Independentcoverage |
Helddependency |
Taxruleoverridesbankruptcy/federallien/SCRA |
Completefederal/tribal/interstateauthority |
All next-inquiry cells are substantive and nonblank. No actual predicate is supplied.
13. Wholly blank conceptual worksheet
| Field |
Entry |
| Tax/property category |
|
| Authority and edition |
|
| Official-current-text status |
|
| Assessment year |
|
| Income measurement year |
|
| Application year |
|
| Collection year |
|
| Tax/charge classification |
|
| Payment/crediting provision |
|
| Penalty/interest base |
|
| Exemption/reduction/credit category |
|
| Ownership/occupancy predicate |
|
| Household/category incorporation |
|
| Annual publication |
|
| Value/equity restriction |
|
| Filing/reference event |
|
| Approval condition |
|
| Funding condition |
|
| Deferral lien/interest relation |
|
| Termination/repayment provision |
|
| Correction/review route |
|
| Collection-stay condition |
|
| Tax-deed/redemption boundary |
|
| Missing original authority |
|
| Special-regime dependency |
|
| Review status |
|
No field is completed.
14. Granular coverage
| Requested question/subquestion |
Disposition |
Claims/sources |
Exact remaining evidence |
| 1—definitions/actors |
Answered conditionally |
C002–C006 |
Current official statute chain |
| Assessment/levy/collection |
Distinguished |
C003–C004 |
Full levy/budget regime excluded |
| Residential/manufactured/mixed use |
Partial |
C005 |
Housing/title/occupancy incorporations |
| Owner/occupant/household |
Material clauses read |
C018–C020 |
Actual qualification and special definitions |
| Exemption/reduction/credit/deferral/cancellation |
Distinguished |
C006 |
No actual approval |
| 2—tax notices |
Material complete clauses |
C007 |
Prescribed-form and localimplementation details |
| Installments/subsequent rolls |
Current-version distinction |
C008–C009 |
FinalH354act |
| Partialallocation/interim |
Complete material clauses |
C010–C011 |
Actualschedule/judicialexception |
| Interest/latecharge/base |
Partial |
C012–C013 |
Fractionalperiod/rounding/compounding |
| Postmark/electronic |
Scoped reading |
C014–C015 |
Fulllegalholiday/IRSdelivery/countymechanism |
| Minimumcharge |
No universalminimumauthenticated |
C013 |
Exact additional authority |
| 3—homeowner exemption |
New2026text/guidance read |
C016–C018 |
FinalH843act/ruleharmonization |
| PTRcategories/income |
Material text read |
C019–C020 |
Federal/stateincorporations |
| Annualthresholds |
Published2026/2027separated |
C021,C059 |
Complete2026interiorbrackets |
| Valuecap/amount |
Conditional |
C022–C023 |
No county/value |
| Filing/renewal/survival |
Material branches read |
C024–C025 |
Fullsuccession/occupancytax |
| Veterans/survivors |
Material completebranches |
C026–C027 |
Federalcertificationfacts |
| Homeownercredit |
Conditionalfundedstructure |
C028–C029,C061 |
Fundingstatutes/currentallocation |
| Hardship/waiver |
Separate routes read |
C030–C032 |
Countyresolution/actualfindings |
| Specialresidentialzoning |
Partial |
C033 |
Owner/nonownerstatute/ruleconstruction |
| 4—deferralstructure |
Completecorestatutesreadprovisionally |
C034–C042 |
Currentofficialchain |
| Equity/insurance |
Conditional |
C035 |
Actualencumbrance/coverageabsent |
| Arrears/lateapplication |
Amendmentread |
C036–C037 |
Finalact/denial/nonaccrualconstruction |
| Annual/cumulativecap |
Equity+statecapdistinguished |
C035,C038 |
Noactualfundingorbalance |
| Interest/lienpriority |
Rate/recordingstructure |
C039–C040 |
Fullcompounding/priority |
| Renewal/change/death/transfer |
Materialbranches |
C037,C041 |
Exactchangereporting/succession |
| Collectioneffect |
Limitedapprovedamount |
C038,C042,C054 |
Fullpostterminationenforcement |
| 5—assessmentreview |
Boundaryread |
C043–C044 |
§208/chapter38/exhaustion |
| Programprotest/appeal |
Materialbranches |
C025,C048 |
Exactstart-eventconstruction |
| Error/refund |
Conditional |
C045–C046 |
Fullorderedrefundlevy/adminlaw |
| Payunderprotest |
Narrowstatute |
C047 |
Fulljurisdiction/preservation |
| Noautomaticstay |
Expressclausesretained |
C044,C048,C054 |
Specificstayorder/speciallaw |
| 6—taxdeedbridge |
Narrowcompleteprerequisites |
C049–C053 |
Constitutionalnotice/fullsale/title |
| Notice/affidavit/hearing |
Materialclausesread |
C050–C052 |
Actualcomplianceabsent |
| Redemption |
Exactearlier/outerboundary |
C053 |
Fulltitle/surplus/specialliens |
| Application/appealeffect |
Distinguished |
C054 |
Noactualstay |
| 7—adopted/history/currentness |
Versionedmatrix |
C055–C058 |
Finalacts/originalruleorders |
| Rules/drafts |
Officialcurrenttextversusdraft |
C056 |
Completeadoptionchain |
| Sourcefailures |
Exactlog |
S024 |
Noabsenceinference |
| Read/pixels |
Separatelyrecorded |
Sections8,15 |
Nounviewedoriginalclaim |
| Claim/quantity/branchregisters |
Visible |
Sections9–12 |
Nofinancialorcalendarinputs |
| Priorfindings/holds |
Unchanged |
C062 |
Nopriorclosure |
| Idaho/dimension6/A066/parent |
Not accepted complete |
Entire report |
Recordeddependenciesremain |
15. Read/search/failure log, gaps, and self-check
15.1 Actual research
| Material |
Actual use |
| Current official rule chapter |
Selected complete residential/credit/correction rules, with page images |
| Official annual program material |
2026 and 2027 limits kept separate |
| Official interest publication |
Annual rates only; no live federal yield or calculation |
| Official legislative summaries |
Administrative corroboration, not final statutory bodies |
| Legislative mirrors |
Exact versions/effective clauses read; final-act status held |
| Secondary code |
Complete listed provisions and histories; currentness qualified |
| Official statute/bill/rule routes |
Fresh failures recorded; one materially different official rule publication succeeded |
| Draft rule documents |
Proposal status and relevant residential changes only |
| Mismatched assessed-value report |
Excluded; no parcel or taxpayer findings |
| Forms/application portals |
Not completed, submitted, or used to obtain records |
| Actual county resolutions, accounts, parcels, title, households, policies, contracts |
Not investigated |
| Cases/opinions/dockets |
Not searched for or relied on |
| Earlier local files/review packets |
Supplied scope descriptions only; no inspection claim |
The bounded discovery covered relevant title 63 sections, 2025–2026 property-tax legislation, current rules, draft-rule status, year-specific Commission publications, and generic interest information. It is not an all-law-through-date certification.
15.2 PDF text and pixels
| Document |
Parsed/read extent |
Pixels inspected |
| Current IDAPA chapter |
Selected complete rules listed in S002 |
Printed40–43,59–62,75–76 / indices39–42,58–61,74–75 |
| H843memo |
Complete |
Page1/index0 |
| PTR2027brochure |
Complete |
Pages1–2/indices0–1 |
| PTR2027brackets |
Complete table |
Page1/index0 |
| Fixed2026deferral brochure |
Complete, mixed footer retained |
Pages1–2/indices0–1 |
| Dynamicdeferral brochure |
Complete, mixed2027/older content retained |
Pages1–2/indices0–1 |
| H843introduced |
Complete7pages |
Indices0–6 |
| H354introduced |
Material§§2,4,5 |
Printed2–3,8–9/indices1–2,7–8 |
| H355engrossed |
Complete2pages |
Indices0–1 |
| 2025sessionreport |
Selectedpropertyrows |
Printed2–4/indices1–3 |
| 2026sessionreport |
H843row |
Printed2/index1 |
| September2026draft |
Relevantresidential/statusclauses |
Printed1–4/indices0–3 |
| Temporarydraft419 |
Scope/statusonly |
Page1/index0 |
| Failedofficialstatutes/finalacts |
Nooperativebodyrecovered |
None |
15.3 Exact remaining gaps
The principal gaps are:
- Current official statutory codification and final adopted H843, H354, H355 acts.
- Original rule adoption history and reconciliation of 2024/2025 rule annotations with 2026 changes.
- Complete 2026 intermediate PTR bracket table.
- Mixed-edition deferral guidance corrections.
- Federal/state benefit, lawful-presence, income, blindness, orphan, medical, and housing incorporations.
- Funding statutes and actual annual program funding.
- Deferral value-screen interaction, late denied/incomplete applications, compounding, change reporting, and succession.
- County-authorized adjustment limits and electronic-payment mechanics.
- Full assessment-review jurisdiction, exhaustion, refund procedure, and constitutional notice.
- Full tax-deed sale/title/surplus, federal liens, bankruptcy, SCRA, protected-party, local/tribal/interstate, and judicial-construction law.
No actual or invented person, property, parcel, county account, household, debt, tax bill, payment, assessment value, income, equity, diagnosis, policy, contract, notice, application, deed, or case was supplied or constructed. No tax calculation, calendar, eligibility, benefit amount, liability, stay, title, repayment, or outcome determination was made.
This is a researcher self-check, not independent review. The component is supported by newly read official rules and publications, with expressly provisional statutory and legislative evidence. All earlier findings, corrections, access provenance, and holds remain preserved. No Idaho, dimension6, A066, parent, operational, or publication acceptance follows.
END S_ID PASS-32.