Section 35.01.03.608 - PROPERTY EXEMPT FROM TAXATION - HOMESTEAD - CONTINUED ELIGIBILITY AFTER DEATH OF CLAIMANTSection 63-602G, Idaho Code
01.Ownership Interest. To continue to qualify in the year following the death of the qualifying claimant, the homestead must continue to be part of the claimant's estate, without change in record owner. If the ownership interest upon which the exemption had been granted was a life estate, the continuation provided in Section 63-602G(8), Idaho Code, does not apply.02.Occupancy. The continuation of this exemption is not affected by occupancy status of the property during the year following the claimant's death.Idaho Admin. Code r. 35.01.03.608