Amends existing law to revise provisions regarding income limitations and tax reduction amounts for the property tax relief program.

This legislation amends Idaho Code 63-705 to adjust eligibility and benefits of the Property Tax Relief Program (“Circuit Breaker” Program) to provide real property tax relief to Idaho’s low income senior citizens, widow(er)s, blind, fatherless or motherless children under 18 years of age, former prisoners of war, veterans with service-connected disabilities, veteran penioners with non-service-connected disabilities, and/or disabled as defined in Title 63 of the Idaho Code. The legislation additionally creates a distinciton between a homeowner household of one (1) person and a household of two (2) or more. The purpose of the bill is to assist vulnerable Idahoans afford real property taxes and remain in their respective homes