Idaho Bills

Amends existing law to revise provisions regarding the deferral of property tax.

The purpose of this legislation is to clarify which costs associated with property taxes, such as interest, late charges, and penalties, may be included in the property tax deferral amounts. Currently there is a difference of interpretation between Idaho Code 63-714 which allows deferral of “any property tax due” and the way the program is presently administrated, which only allows deferral of the current year’s tax.

Relates to the maintenance appropriations to the executive offices of the Governor, Lieutenant Governor, Attorney General, State Controller, Secretary of State, and State Treasurer for fiscal year 2026.

States findings of the Legislature, expresses concern and opposition towards the Lava Ridge wind energy project, and requests that the State of Idaho monitor the project and assist in applicable reviews.

In 2023, the 67th Idaho Legislature unanimously passed House Concurrent Resolution 004, opposing LS Energy’s application to the U.S. Bureau of Land Management for the lease of extensive acreage in Jerome, Minidoka, and Lincoln Counties. Despite tremendous opposition to the Lava Ridge Project, the proposal has been approved at a reduced- yet still substantial- acreage, with significant impacts on the Magic Valley. We were pleased to see on January 20, 2025, President Trump signing an executive order which specifically identified the Lava Ridge project and ordered the Department of Interior to place a temporary moratorium on all activities and rights of the developer under the Record of Decision issued by the Bureau of Land Management on December 5, 2024. On January 22, 2025, Governor Brad Little issued a similar Executive Order, 2025-01, asking all Idaho State Agencies to fully cooperate with the efforts to put an end to the Lava Ridge Proposal. Numerous citizens remain deeply concerned that the massive construction demands, wildlife disruptions, and infrastructure requirements far outweigh any short-term financial benefits. Furthermore, the long-term benefits of the power generated will primarily serve Nevada and California, leaving Idaho with the negative environmental impacts, including risks to the Snake River Aquifer. ThisresolutionspecificallycallsontheIdahoAttorneyGeneralandGovernorBradLittletocontinuetheefforts to formally protest and appeal the Bureau of Land Management’s approval.

Amends existing law to provide for property tax relief.

Thislegislationprovidesanadditional$100millionofpropertytaxrelieftoIdahoansstartingin2025andevery year there after. $50 million of property tax relief will be provided through the School Facilities Fund and $50 million in property tax relief will be provided in the Homeowner Property Tax Relief account. Both of these accounts were established in HB 292 of the 2023 legislative session.

Amends existing law to revise a provision regarding the salary of the justices of the supreme court.

Amends and adds to existing law to revise provisions regarding medical education programs supported by Idaho state funds.

Idaho does not have its own state-run medical school, requiring partnerships to deliver medical education to Idaho students. This legislation expands opportunities for Idaho to add medical education seats other than the University of Washington’s WWAMI (Washington, Wyoming, Alaska, Montana, Idaho) medical education program. Beginning with the 2026-2027 academic year, the state board of education shall increase the number of reserved slots per incoming class by ten (10) each year for Idaho medical education other than the WWAMI program, until the incoming class size reaches thirty (30) students. For all but twenty (20) of the non-WWAMI students per incoming class, all the medical education coursework and a majority of the clinical placements shall be physically located in Idaho. Beginning with the 2027-2028 academic year, the number of reserved slots reserved for Idaho medical education students in the WWAMI program may be decreased by at least ten (10) students. The state board of education shall appoint a working group to develop a medical education plan and deliver it to the Governor and Legislature by January 2, 2026 which shall: (a) address how the plan will reduce the physician shortage in Idaho in conjunction with graduate medical education; (b) ensure quality of medical education programs for Idaho students; (c) maximize the amount of medical education funds spent in Idaho; (d) maximize the number of clinical medical education placements located in and managed by Idaho; (e) maximize the number of medical residency placements in Idaho; (f) minimize conflicts with medical education program partners; and (g) minimize conflicts in delivering medical education coursework and clinical medical education placements to students enrolled in different medical education programs.

Relates to the appropriation to the Division of Financial Management for fiscal year 2026.

This appropriation to the Division of Financial Management provides enhancements to the FY 2026 budget that includes additional appropriation for ITS hardware replacement items and a reduction of General Fund operating expenditures.

Amends, repeals, and adds to existing law to establish provisions regarding clean indoor air and prevention of minors' access to tobacco products and electronic smoking devices.

This bill moves definitions of a variety of terms like “bar within a restaurant” and “Education facility” from rules into Idaho code. Also moves definition of “tobacco products.” No new law is created, this simply is transferring certain rules into Idaho code.

Amends existing law to transfer responsibility to the State Board of Education for distributing certain moneys to reimburse school districts for the cost of internet and certain other services.