Idaho § 57-810 - CASH TRANSFERS FOR PROPERTY TAX RELIEF
Full text of Idaho Idaho Statutes § 57-810 — CASH TRANSFERS FOR PROPERTY TAX RELIEF, with citation guidance and answers to common questions.
§ 57-810. CASH TRANSFERS FOR PROPERTY TAX RELIEF
Notwithstanding the provisions of section 57-814 , Idaho Code, after the close of each fiscal year in 2023, 2024, and 2025, the state controller shall determine any excess cash balance in the general fund. When calculating any excess cash balance, the state controller shall first provide for the ending balance, as determined by the legislative record, to be carried over into the next fiscal year, plus an amount sufficient to cover encumbrances as approved by the division of financial management and an amount sufficient to cover any reappropriation as authorized by the legislature. On July 1, or as soon thereafter as is practicable, of each such year, there is hereby appropriated one hundred fifty million dollars ($150,000,000) or the balance of the general fund excess cash balance, whichever is less, to be transferred as follows:
(1) The state controller shall transfer the first fifty million dollars ($50,000,000) to the homeowner property tax relief account established pursuant to the provisions of section 63-724 , Idaho Code; and
(2) The state tax commission shall transfer the remaining moneys to be used for the purpose of property tax relief in the following manner. Fifty percent (50%) of the remaining moneys shall be distributed to the school district facilities fund established pursuant to section 33-911 , Idaho Code, and fifty percent (50%) shall be distributed to the homeowner property tax relief account established pursuant to the provisions of section 63-724 , Idaho Code.
[57-810, added 2023, ch. 200, sec. 4, p. 544; am. 2024, ch. 237, sec. 24, p. 834.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 57-810
What does Idaho Statutes § 57-810 cover?
Section 57-810 ("CASH TRANSFERS FOR PROPERTY TAX RELIEF") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 57-810?
A common citation format is "Idaho Statutes § 57-810" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 57-810 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.