TallyIDAHOLegislative Tracker
H03882025 Regular Session

Amends and adds to existing law to establish provisions regarding the County Property Tax Relief Act to provide that a county may establish a sales tax on certain lodging to provide property tax relief to homeowners in the county and to revise a provision regarding certain duties of owners of short-term rental properties.

TAXATION -- Amends and adds to existing law to establish provisions regarding the County Property Tax Relief Act to provide that a county may establish a sales tax on certain lodging to provide property tax relief to homeowners in the county and to revise a provision regarding certain duties of owners of short-term rental properties.

IntroducedIn CommitteeFloor VoteEnacted
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If voters in every county adopt a 3% county option transient room sales tax, total revenues are estimated to be $32.6 million annually. Of that amount, no less than $16.3 million would be dedicated to property tax relief. The remaining $16.3 million would be dedicated to law enforcement, search and rescue, emergency medical, and fire protection services. This legislation will not impact the state general fund.

Reported Printed and Referred to Revenue & Taxation