Committee backs bill shifting burden in property tax appeals, sets daily proration for homestead exemption

BOISE, Idaho — The House Revenue and Taxation Committee voted Thursday to send House Bill 354 to the floor with a due-pass recommendation, adopting a sponsor proposal to (1) shift the burden of proof in some property tax appeals to counties that fail to apply equalization methods and (2) codify a method for daily proration of the homestead (homeowners) exemption when eligibility changes during the tax year.

The bill, introduced by Representative Dustin Manwaring, R-Pocatello, would require counties to demonstrate they kept countywide market-value ratios within a 90–110 range when justifying valuation increases; if a county’s market-value ratio rises more than 10 percent and the county did not use the equalization methods spelled out in code, the burden of proof in an appeal…