Amends existing law to revise provisions regarding property tax exemptions for hospitals.

This Legislation amends section 63-602D of Idaho Code by revising language regarding hospital property tax exemptions. For a medical facility to be exempt from property taxation it must meet the definition of a hospital as defined in Idaho Code Chapter 13, title 39. Administrative and medical facilities not contained within a hospital do not qualify for an exemption. Any property losing an exemption will not be included on any new construction roll.