2005 Idaho Code - 63-702 — CLAIM IS PERSONAL -- EXCEPTIONS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 7
                             PROPERTY TAX RELIEF
    63-702.  CLAIM IS PERSONAL -- EXCEPTIONS. (1) The right to file a claim
under the provisions of sections 63-701 through 63-710, Idaho Code, shall be
personal to the claimant and shall not survive his death except as otherwise
provided in this section. A property tax reduction shall be allowed pursuant
to the provisions of sections 63-701 and 63-710, Idaho Code, if the owner
occupies the residential improvements after January 1 but before April 15, and
if no other property tax reductions have been claimed. Such right may be
exercised on behalf of a living claimant by an agent authorized in writing to
so act, by a guardian or other representative acting pursuant to judicial
authority or by any person or entity described in section 63-711(3), Idaho
Code. If a claimant dies after having filed a timely claim, the amount thereof
shall be allowed to his personal representative, if one is appointed, or to
surviving heirs or to the trust or other entity owning the property, as
appropriate.
    (2)  In the case of property owned by an estate, revocable trust,
irrevocable trust, limited partnership, limited liability company or
corporation, where the deceased person's widow or widower succeeds to the
interest of the deceased person in that entity and occupies the dwelling as
required in this chapter, the deceased owner's widow or widower, or any person
or entity described in section 63-711(3), Idaho Code, on behalf of that widow
or widower:
    (a)  May file a claim on behalf of the deceased spouse if the deceased
    spouse qualified or would have qualified as a claimant on January 1 or
    before April 15 of the year in which the claim is filed; or
    (b)  The widow or widower shall be deemed the owner of the property in any
    year after the year of the death of the spouse.