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Committee advances bill to standardize homestead-exemption proration, shift burden for certain property-tax appeals
Summary
The House Revenue & Taxation Committee voted to send House Bill 354 to the floor after its sponsor described measures to codify a countywide market-value ratio, shift burden of proof to counties for large valuation increases, and require daily proration when homestead-exemption eligibility changes midyear.
BOISE, March 6 — The House Revenue & Taxation Committee voted to send House Bill 354 to the House floor with a due-pass recommendation after Representative Dustin Manwaring, R‑Pocatello, described a package meant to standardize how counties handle large valuation changes and how homestead exemptions are prorated when eligibility changes during a tax year.
Representative Manwaring said the bill would (1) place into statute a countywide market-value equalization range and require counties to use specified equalization methods to keep overall county ratios within a 90–110 band and (2) adopt a daily-proration method for homestead (homeowners) exemptions when a parcel’s exemption status is added or removed during the year. “If they didn’t keep it within 90 to 110 that burden of…
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