Idaho State Tax Commission

Idaho State Tax Commission

Property Tax Rules Committee

This committee is responsible for all property tax rules matters.

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Next meeting(s)

  • Location: 800 Park Blvd., Plaza IV, Boise ID 83712-7742

List of all meetings (with available documents) »

Rules under discussion (status board)

Rule, description Current status
Property Tax (35.01.03)
006 INCORPORATION BY REFERENCE - update dates of publications that are referenced in the Property Tax Rules, standard updates verified non-negotiated, will discuss again in July meeting
020 Value of Recreational Vehicles for Annual Registration and Taxation of Unregistered Recreational Vehicles no draft yet, it will be on the July agenda. All feedback is welcome. Continuing to see if this is a useful guide as is, or if it needs to be revised
114 PROPERTY TAX - VALUE INFORMATION committee approved to move forward with current draft
317 OCCUPANCY TAX ON NEWLY CONSTRUCTED IMPROVEMENTS committee approved to move forward with current draft
609 PROPERTY TAX EXEMPT FROM TAXATION -- HOMESTEAD still working on this draft, will revisit in the July meeting
625 HOMEOWNER'S EXEMPTION ON OCCUPANCY TAX ROLL committee approved to move forward with current draft
631 TAX EXEMPTION FOR INVESTMENT IN NEW PLANT AND BUILDING FACILITIES reviewed changes and typos to be corrected. the committee approved to move forward with this draft
802 BUDGET CERTIFICATION - NEW CONSTRUCTION AND ANNEXATION because of changes to this urban renewal rule, it was decided to hold off a little longer. it will be circulated through county clerks for more input and looked at again in the July meeting
803 BUDGET CERTIFICATION- Dollar Certification Form (L-2 Form)- provide instructions to report personal property replacement funds negotiated
804 TAX LEVY - CERTIFICATION - URBAN RENEWAL DISTRICTS changes will be made and brought back to the July meeting
805 PENALTY FOR FAILURE TO COMPLY WITH REPORTING REQUIREMENTS rewrite per Megan's suggestions and hold for the July meeting

Meetings history

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