US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 3
                   ASSESSMENT OF REAL AND PERSONAL PROPERTY
    63-317.  OCCUPANCY TAX -- PROCEDURES. (1) All real property subject to
property taxation shall be valued and taxed based upon its status as of
January 1 of each tax year. Improvements, other than additions to existing
improvements, constructed upon real property shall not be subject to property
taxation during the year of construction other than that portion actually in
place as of January 1 of each calendar year; new manufactured housing shall
not be subject to property taxation during the first year of occupancy if
occupied after January 1. For the purposes of this section, "new manufactured
housing" means manufactured housing, whether real or personal, never
previously occupied.
    (2)  There is hereby levied an occupancy tax upon all newly constructed
and occupied residential, commercial and industrial structures, including new
manufactured housing, except additions to existing improvements or
manufactured housing, prorated for the portion of the year for which the
structure was occupied. The occupancy tax shall be upon those improvements or
new manufactured housing for that portion of the calendar year in which first
occupancy occurs. The occupancy tax does not apply to operating property.  For
the purposes of this section, the term "occupied" means:
    (a)  Use of the property by any person as a residence including occupancy
    of improvements or use in storage of vehicles, boats or household goods,
    provided such use is not solely related to construction or sale of the
    property; or
    (b)  Use of the property for any business or commercial purpose unrelated
    to the construction and sale of the property; or
    (c)  Any possessory use of the property for which the owner received any
    compensation or consideration.
    (3)  The owner of any newly constructed improvement or new manufactured
housing, as described in this section, upon which no occupancy tax has been
charged shall report to the county assessor that the improvement or new
manufactured housing has been occupied. As soon as practical after receiving
such a report, the county assessor shall appraise and determine the market
value for assessment purposes.
    (a)  At the time the county assessor determines the market value for
    assessment purposes of any improvement, he shall allow as an offset
    against the market value of the improvement, the market value of any
    portion of that improvement which was existing on January 1 and placed
    upon the property roll.
    (b)  Upon completion of the appraisal, the county assessor shall notify
    the owner of the appraisal, and further shall notify the owner of their
    right to apply for the  exemption provided in sections 63-602G and
    63-602X, Idaho Code. If the owner applies for and meets the requirements
    for such exemption within thirty (30) days of the notification by the
    county assessor, the exemption shall be extended to the newly constructed
    and occupied residential structures in compliance with section 63-602G,
    Idaho Code, notwithstanding limitations requiring  occupancy as of January
    1 of the tax year.
    (c)  In the event that the owner fails to report to the county assessor
    that the property is ready for occupancy, the assessor shall notify the
    county board of equalization, who may impose as penalty an additional
    amount equal to five percent (5%) of the tax for each month following the
    date of first occupancy during which the report is not made, to a maximum
    of twenty-five percent (25%) of the tax.
    (4)  Appeals of the market value for assessment purposes shall be resolved
in the same manner as all other appeals of valuation by the board of
equalization.
    (5)  The occupancy tax calculated upon the values set by the county
assessor, and any penalty imposed by the board of equalization shall be
collected in the same manner as all other property taxes.
    (6)  An occupancy tax lien shall be imposed in the manner provided in
section 63-206, Idaho Code.
    (7)  Occupancy taxes shall be billed, collected and distributed in the
same manner as all other property taxes.