Idaho Statutes Title 63. Revenue and Taxation § 63-714. Application--Deferral of property tax

(1) A qualified claimant, as defined in section 63-713(1)(a), Idaho Code, may elect, upon the application for property tax relief filed under section 63-703, Idaho Code, to defer payment of any property tax due, including delinquencies, interest, late charges, costs, and fees.  A qualified claimant, as defined in section 63-713(1)(b), Idaho Code, may apply for property tax deferral under sections 63-712 through 63-721, Idaho Code.  The state tax commission shall prescribe the form and manner by which the election must be made and may require that the application include information establishing the outstanding balance of any encumbrances, proof of insurance of an amount adequate for the amount of deferred tax and interest, and such other information as the state tax commission reasonably determines to be necessary.  The state tax commission may require written or other proof of the encumbrances or casualty insurance in such form as the state tax commission may determine.

(2) No application for deferral of property taxes shall be granted if:

(4) For a qualified claimant who owes property taxes for one (1) or more tax years, the deferral of property taxes provided in this section shall include in the deferral any outstanding balance owed in property taxes on the property, including delinquencies, interest, late charges, costs, and fees.

(5) Nothing in this section shall preclude a qualified claimant from applying for property tax deferral on qualified property in any subsequent years.