Idaho Code § 40-2005

(1) In addition to the payments authorized by section 40-2004, Idaho Code, an agency shall make a payment to the owner of a dwelling, provided the dwelling has been owned and occupied by the owner for at least one hundred eighty (180) days prior to the first written offer for the acquisition of the property. The payment shall not exceed fifteen thousand dollars ($15,000) and shall be the amount, which, when added to the acquisition payment, equals the reasonable cost required for a comparable dwelling determined in accordance with standards established by the agency to be suitable to accommodate the displaced owner. The payment shall be made only to a displaced owner who purchases and occupies a dwelling that meets standards established by the agency, not later than the end of a one (1) year period beginning on the date on which he received final payment of all costs of the acquired dwelling, or on the date on which he moves from the acquired dwelling, whichever is the later date. Payment under this subsection will include an amount which will compensate the displaced person for any increased interest costs which the person is required to pay for financing the acquisition of any comparable replacement dwelling. This amount will be paid only if the dwelling acquired by the agency was encumbered by a mortgage which was a valid lien on the dwelling for not less than one hundred eighty (180) days prior to the first written offer for the acquisition of the dwelling. The amount shall be equal to the excess in the aggregate interest and other debt service costs of that amount of the principal of the mortgage on the replacement dwelling which is equal to the unpaid balance of the mortgage on the acquired dwelling, over the remainder term of the mortgage on the acquired dwelling, reduced to discounted current value. The discounted rate shall be the prevailing interest rate paid on savings deposits by commercial banks in the general area in which the replacement dwelling is located. This amount shall also include reasonable expenses incurred by the displaced person for evidence of title, recording fees, and other closing costs incident to the purchase of the replacement dwelling, but shall not include prepaid expenses.