Amends existing law to revise an exemption regarding motor vehicles.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 775 BY WAYS AND MEANS COMMITTEE AN ACT1 RELATING TO JUDGMENTS IN CIVIL ACTIONS; AMENDING SECTION 11-605, IDAHO CODE,2 TO REVISE A PROVISION REGARDING AN EXEMPTION FOR CERTAIN MOTOR VEHI-3 CLES; AND DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE.4

Be It Enacted by the Legislature of the State of Idaho:5

SECTION 1. That Section 11-605, Idaho Code, be, and the same is hereby6 amended to read as follows:7 11-605. EXEMPTIONS OF PERSONAL PROPERTY AND DISPOSABLE EARNINGS SUB-8 JECT TO VALUE LIMITATIONS. (1) An individual is entitled to exemption of the9 following property to the extent of a value not exceeding one thousand dol-10 lars ($1,000) on any one (1) item of property and not to exceed a total value11 of seven thousand five hundred dollars ($7,500) for all items exempted under12 this subsection:13 (a) Household furnishings, household goods, and appliances held pri-14 marily for the personal, family, or household use of the individual or a15 dependent of the individual;16 (b) If reasonably held for the personal use of the individual or a de-17 pendent, wearing apparel, animals, books, and musical instruments; and18 (c) Family portraits and heirlooms of particular sentimental value to19 the individual.20 (2) An individual is entitled to exemption of jewelry, not exceeding21 one thousand dollars ($1,000) in aggregate value, if held for the personal22 use of the individual.23 (3) An individual is entitled to exemption, not exceeding ten thousand24 dollars ($10,000) in aggregate value, of implements, professional books,25 business equipment and tools of the trade; and to an exemption of one (1) mo-26 tor vehicle, regardless of operability, insurability, or registration sta-27 tus, to the extent of a value not exceeding ten thousand dollars ($10,000).28 (4) An individual is entitled to an exemption of provisions of food or29 water, together with storage containers and shelving, sufficient for twelve30 (12) months for use of the individual or a dependent or dependents of the in-31 dividual.32 (5) All courthouses, jails, public offices and buildings, school-33 houses, lots, grounds and personal property appertaining thereto, the34 fixtures, furniture, books, papers and appurtenances belonging and pertain-35 ing to the courthouse, jail and public offices belonging to any county of36 this state, or for the use of schools, and all cemeteries, public squares,37 parks and places, public buildings, town halls, markets, buildings for the38 use of fire departments and military organizations, and the lots and grounds39 thereto belonging and appertaining, owned or held by any town or incorpo-40 rated city, or dedicated by such town or city to health, ornament or public41 use, or for the use of any fire or military company organized under the laws42

2 of this state. No article or species of property mentioned in this section is1 exempt from execution issued upon a judgment recovered for its price or upon2 a mortgage thereon.3 (6) An individual is entitled to an exemption of all arms, uniforms and4 accoutrements required for the use of an individual as a peace officer, a5 member of the national guard or military service.6 (7) An individual is entitled to an exemption of a water right not to7 exceed one hundred sixty (160) inches of water used for the irrigation of8 lands actually cultivated by the individual, and the crop or crops growing or9 grown on fifty (50) acres of land, leased, owned or possessed by an individ-10 ual cultivating the same, provided, that the amount of the crops so exempted11 shall not exceed the value of five thousand dollars ($5,000).12 (8) An individual is entitled to exemption of one (1) firearm valued at13 one thousand five hundred dollars ($1,500), or less.14 (9) An individual is entitled to an exemption of any life insurance con-15 tract owned by an individual, other than a credit life insurance contract,16 including, but not limited to, any accrued dividend or interest under, loan17 value of, or cash surrender value of, such life insurance contract owned by18 the individual, excluding accrued dividends, interest, loan value, and/or19 cash surrender value resulting from premiums paid into the life insurance20 contract within six (6) months prior to the filing of a bankruptcy petition,21 as defined in 11 U.S.C. 101, or the date of attachment or levy on execution,22 as defined in section 11-201, Idaho Code, whichever is applicable.23 (10) An individual is entitled to an exemption of the individual's ag-24 gregate interest in any tangible personal property, not to exceed the value25 of one thousand five hundred dollars ($1,500).26 (11) An individual is entitled to an exemption for his disposable earn-27 ings as defined in subsection 2. of section 11-206, Idaho Code, wages,28 salaries, and compensation for personal services rendered, to the extent29 such earnings, wages, salaries, and compensation have been earned but have30 not been paid to the individual, not to exceed two thousand five hundred31 dollars ($2,500) in a calendar year. This exemption shall not affect the ap-32 plication or operation of the garnishment restrictions set forth in section33 11-207, Idaho Code.34

SECTION 2. An emergency existing therefor, which emergency is hereby35 declared to exist, this act shall be in full force and effect on and after36 July 1, 2026.37