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2021 Op. Idaho Att'y Gen. 1 (2021)

handle is hein.sag/sagid0103 and id is 1 raw text is: STATE OF IDAHO OFFICE OF THE ATTORNEY GENERAL LAWRENCE G. WASDEN ATTORNEY GENERAL OPINION NO. 21-01 TO: The Honorable Brandon Mitchell Idaho State Representative P.O. Box 8897 Moscow, Idaho 83843 Per Request for Attorney General's Opinion Regarding House Bill 562 (2020) This letter responds to your request for legal guidance regarding the effects of amendments to the homestead property tax exemption-Idaho Code section 63-602G- by House Bill 562 (2020). QUESTIONS PRESENTED 1. Do the amendments in House Bill 562 allow individuals to claim the homestead exemption at any time during the year? 2. Do the changes to the homestead exemption by House Bill 562 subject the exemption to any type of proration? CONCLUSION For the reasons discussed in detail below, Idaho's law regarding the canons of statutory construction and interpretation dictate that individuals can claim the full homestead exemption-not subject to proration-at any time during the year. P.O. Box 83720, Boise, Idaho 8372 0010 Telephone: (208) 334-2400, FAX: (208) 854 8O71 Located at 700 W. Jefferson Street, Suite 210