TallyIDAHOLegislative Tracker
H01302025 Regular Session Signed into law

Amends existing law to provide that a county board of equalization may exempt the property of certain hospitals from property taxes.

PROPERTY TAXES -- Amends existing law to provide that a county board of equalization may exempt the property of certain hospitals from property taxes.

IntroducedIn CommitteeFloor VoteEnacted
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This legislation would allow the current property tax exemptions for the definition of "Hospital" as defined by Chapter 13 title 39 of the Idaho Code to reside under the discretion of the Board of Equalization for the county in which the property lies. The equalization board will have full authority to determine whether to grant a property tax exemption in full, partial, or an exemption at all.

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There will be no fiscal impact to state or local governments if this legislation passes because it does not create or expand any programs and does not require the expenditure of any funds.

SOP revised: 03/31/2025, 5:50 PM

house Chamber· Feb 23, 2025

House Third Reading

Passed
39 Yea
28 Nay
3 absentPassed by 11 votes
Republican
39 yea/19 nay
Democrat
0 yea/9 nay
Show all 67 voter names
house Chamber· Apr 2, 2025

House Third Reading

Passed
58 Yea
11 Nay
1 absentPassed by 47 votes
Republican
55 yea/5 nay
Democrat
3 yea/6 nay
Show all 69 voter names

ABSENT / NOT VOTING (1)

Reported Signed by Governor on April 14, 2025 Session Law Chapter 323 Effective: 01/01/2026