Amends existing law to revise the surcharge associated with improved forest land.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 511 BY RESOURCES AND CONSERVATION COMMITTEE AN ACT1 RELATING TO PRIVATE FOREST LAND; AMENDING SECTION 38-111, IDAHO CODE, TO RE-2 VISE A PROVISION REGARDING THE SURCHARGE ASSOCIATED WITH IMPROVED FOR-3 EST LAND AND TO MAKE TECHNICAL CORRECTIONS; AND DECLARING AN EMERGENCY4 AND PROVIDING AN EFFECTIVE DATE.5

Be It Enacted by the Legislature of the State of Idaho:6

SECTION 1. That Section 38-111, Idaho Code, be, and the same is hereby7 amended to read as follows:8 38-111. PROTECTION BY OWNER -- ASSESSMENTS -- BUDGET OF PROTECTIVE9 DISTRICTS. (1) Every owner of forest lands in the state shall furnish or10 provide therefor, throughout the closed season, protection against the11 starting, existence, or spread of fires thereon, or therefrom, in conformity12 with reasonable rules and standards for adequate protection, to be estab-13 lished by the state board of land commissioners. An owner of forest lands who14 maintains a membership in good standing in a forest protective association15 operating under agreement with the state board of land commissioners, which16 association maintains a standard of protection approved by said board and17 who pays the assessments to the association in the amounts required in this18 section, shall be deemed to have fully complied herewith. In the event the19 owner of any forest land shall neglect or fail to furnish the protection re-20 quired in this section, the director of the department of lands shall provide21 such patrol and protection therefor at actual cost to the owner of forest22 lands. For private owners of forest lands whose total acres of forest lands23 are twenty-six (26) acres or more, the state board of land commissioners24 shall establish this cost not to exceed sixty-five cents (65¢) an acre per25 year. For private owners of forest lands whose total acres of forest lands26 are twenty-five (25) acres or fewer, the minimum assessment per year shall be27 equal to the per acre cost multiplied by twenty-five (25).28 (2) In addition to any other assessment prescribed in this chapter, the29 state board of land commissioners shall establish a surcharge to be levied30 and assessed in an amount not to exceed forty dollars ($40.00) one hundred31 dollars ($100) for each improved lot or parcel to offset costs associated32 with wildfire preparedness.33 (3) There is hereby established in the state treasury a wildfire equip-34 ment replacement fund for the replacement of capital wildfire equipment.35 The department of lands shall determine reimbursement rates for all capital36 fire equipment used for activities other than fire preparedness. Reimburse-37 ment revenues shall be deposited in the wildfire equipment replacement fund.38 Additional moneys may be deposited into the wildfire equipment replacement39 fund from any other source.40 (4) In the event an assessment is made in an amount less than the maxi-41 mum hereinbefore provided, and an actual loss occurs which that exceeds the42

2 amount budgeted and for which assessments have been made, the director of1 the department of lands, with the approval of the board, may require an addi-2 tional assessment to be made and paid, which together with the original as-3 sessment shall not exceed the maximum assessment set forth in this section.4 Such additional assessment shall be levied and collected in the same manner5 as herein provided for the collection of such original assessments. The li-6 ability provided in this section shall be calculated for each forest protec-7 tion district or association separately, and shall be calculated solely upon8 on the charges assignable to fire control or presuppression of fires within9 each district or association.10 (5) Each forest protective association actively engaged in forest pro-11 tection under agreement with the state board of land commissioners shall12 each year prepare in detail, a budget of all estimated operating costs for13 the next fiscal year and shall submit this budget to the board for approval14 before August 31 of the current year.15 (6) Except for the provisions of section 38-122, Idaho Code, and cases16 of proven negligence by the landowner or his agent, no other charges or as-17 sessments for fire protection shall be made or assessed or collected from18 those forest landowners participating as provided herein.19

SECTION 2. An emergency existing therefor, which emergency is hereby20 declared to exist, this act shall be in full force and effect on and after21 July 1, 2026.22