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Committee updates property tax relief rule to reflect House Bill 521 changes
Summary
Docket 35-0103-2402 was approved to amend Property Tax Rule 810 so distribution guidance for property tax relief aligns with changes made in House Bill 521, including adding school district plant facilities funds and removing a now-obsolete 'all tax relief' subsection.
Kathleen Ireland, property tax research specialist for the Idaho State Tax Commission, presented docket 35-0103-2402 and said the amendments to Property Tax Rule 810 are corrective changes to conform rule text with statutory changes enacted in House Bill 521.
Ireland said the rule was originally drafted to implement distribution mechanics from House Bill 292 (2023) and that House Bill 521 later changed several…
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