TAXATION – Amends existing law to provide for a certain exemption from school levies for certain properties.

Idaho's S 1074 creates a new property tax exemption for homeowners with school-age children not enrolled in public schools. It exempts the homestead (primary residence) from school property taxes if occupied by at least one child aged 5-18 who is privately educated (in a private school or homeschooled by a parent/guardian) and not receiving state education aid. The exemption applies to all school levies under Idaho law, building on the existing $125,000 homestead exemption. Homeowners must certify their eligibility to the county assessor, confirming the child's education status and primary residence use.