US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 7
                             PROPERTY TAX RELIEF
    63-703.  PROCEDURE FOR FILING CLAIMS. (1) Any claim filed shall be signed
by the claimant or by any person or entity described in section 63-711(3),
Idaho Code. By signing such claim, the claimant or other person or entity
signing such claim shall attest to the truth of such claim, and shall be
subject to the penalties provided by section 18-5401, Idaho Code, for stating
as true any material fact known to be false. All claims shall be made on forms
prescribed by the state tax commission and shall be in triplicate. One (1)
copy of the form shall be provided to the claimant or the person or entity
acting on behalf of the claimant, one (1) copy shall be kept for all county
purposes, and one (1) copy shall be forwarded to the state tax commission with
the property tax reduction roll. Except as provided in section 63-707, Idaho
Code, the claim and its documentation shall not be deemed to be public records
and may not be used for any commercial purpose; provided however, the state
tax commission and the county assessor may use the contents of such claims and
documentation for general statistical analysis and may publish such analysis,
or any part of such analysis, as appropriate.
    (2)  By filing a claim, a claimant does not relinquish any right he or any
member of his household may have to apply for a cancellation of property taxes
pursuant to section 63-711, Idaho Code. The county commissioners may grant any
such claimant, or any member of his household, a cancellation of property
taxes, late charges and interest under such section, if a claim has been filed
under the provisions of sections 63-701 through 63-710, Idaho Code.
    (3)  If two (2) or more individuals of a household are able to meet the
qualifications of a claimant, they may decide between themselves who may
obtain a reduction in property taxes under the provisions of sections 63-701
through 63-710, Idaho Code, and shall certify such division in writing to the
county assessor in such form as the county assessor shall require, but if they
do not decide between themselves, then the reduction shall be divided equally
among or between the claimants in the household or shall be divided as
determined under section 63-701(7), Idaho Code, whichever is appropriate.
    (4)  When an "owner" is any person who is the beneficiary of a revocable
or irrevocable trust, or is a partner of a limited partnership, or member of a
limited liability company, or shareholder of a corporation, if such entity
holds title in fee simple or holds a certificate of motor vehicle title, and
if said person holds at least a five percent (5%) ownership in such entity, he
or she, or any person or entity described in section 63-711(3), Idaho Code,
may provide proof of the foregoing as follows:
    (a)  If the owner of the homestead is a revocable or irrevocable trust, by
    an affidavit stating:
         (i)   That the claimant or the claimant's spouse, is a beneficiary of
         the trust; and
         (ii)  That the claimant, or the claimant's spouse, is the occupier of
         the residential property and uses the property as the primary
         dwelling place of the occupier as of January 1 or before April 15.
         The affidavit shall include the attaching of copies of those portions
    of the trust which set forth the status of the claimant or the claimant's
    spouse as beneficiary and which contain the signature page or pages of the
    trust.
    (b)  If the owner is a limited partnership, limited liability company, or
    corporation, by an affidavit stating the entity holds title in fee simple
    or holds a certificate of motor vehicle title, and if said person holds at
    least a five percent (5%) ownership in such entity. The affidavit shall
    include the attaching of:
         (i)   Proof of the current status of the entity owning the property,
         including statements from the secretary of state as to such status if
         appropriate;
         (ii)  Copies of any documents, or portions thereof, relating to the
         entity including, but not limited to, those portions of the articles
         of organization or operating agreements of the entity indicating the
         person's membership or ownership in the entity and the membership or
         ownership percentage held by such person; and
         (iii) Copies of any contracts or other agreements between the entity
         and the claimant or the claimant's spouse including, but not limited
         to, any portions thereof that show the right of occupancy of the
         homestead by the person.
    (c)  Any other documentation which the county assessor determines would
    aid the county assessor in carrying out the provisions of this chapter.