Idaho Bills

Adds to existing law to require taxing districts to hold a hearing and provide certain notices to taxpayers before increasing the budget from property tax revenue from the previous year.

This "Truth in Taxation" legislation would require a local taxing district to publish in the newspaper and to send to owners of property located within said taxing district a Notice of Proposed Tax Increase, containing specified information aimed at making the act of raising taxes and the process of raising taxes more transparent.

Relates to replacement items for the Commission for the Blind and Visually Impaired, the Office of the Lieutenant Governor, the Idaho State Lottery, the Brand Inspection Division, the Commission of Pardons and Parole, and the Public Utilities Commission for fiscal year 2026.

This is a FY 2026 appropriation bill for the Commission for the Blind and Visually Impaired, the Office of the Lieutenant Governor, the Idaho State Lottery, the Brand Inspection Division, the Commission of Pardons and Parole, and the Public Utilities Commission. It includes funding for replacement items only.

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.

This legislation establishes a county property tax relief fund and authorizes the board of county commissioners to seek voter approval to establish a county option transient room sales tax. If approved by county voters, a local sales tax of up to 3% on hotel, motel, vacation rental, and private campground rentals would be assessed. At least 50% of tax revenues will be directed to provide property tax relief, with no more than 50% of tax revenues dedicated to public safety services.

Repeals and adds to existing law to remove provisions relating to the Local Innovation School Act and to establish provisions regarding districts of innovation.

This legislation creates a new chapter which allows for Idaho public school districts to be designated as “districts of innovation.” With this designation, districts would be exempt from certain Idaho statutes, administrative rules, and State Board of Education policies, freeing up resources to pursue local priorities to meet ambitious student achievement goals. The legislation outlines district eligibility requirements, the process to receive authorization from the State Board of Education, requirements from which districts may request exemption, and the process of amendment and review of the local innovation plan. This is an important shift for our traditional public school districts, allowing them to pursue innovative local policies similar to the public charter school sector.

Amends and adds to existing law to provide for a temporary assessment to fund fire protection and emergency medical services.

This legislation amends the Community Infrastructure District (CID) Act to allow a district to be formed within a county with the approval of the county. Additionally, this legislation allows a CID for the purposes of financing for fire protection and emergency medical service. Such financing is limited to 5 years.

Adds to existing law to provide for the Idaho Middle Income Property Development Tax Credit and the Middle Income Land Trust Tax Credit.

The proposed legislation aims to address Idaho’s housing affordability crisis by incentivizing the development and availability of homes for middle-income households, defined as those earning up to 120% of the Area Median Income (AMI). By offering targeted state tax credits, the initiative seeks to promote sustainable home ownership opportunities and increase the supply of deed-restricted homes and community land trust properties, ensuring long-term affordability and equitable housing solutions for Idaho’s working families. This legislation represents a proactive and balanced approach to addressing Idaho’s housing affordability challenges while supporting local working families and strengthening communities.

Amends existing law to revise provisions regarding compensation and benefits of local boards.

The legislation proposes to protect local property taxpayers from special taxing districts taking advantage of statutes that allow for pay and benefits for individuals serving on boards. School boards, community college boards, and many other boards serve communities with no compensation. The purpose of this bill will be to bring consistency to special taxing districts.

Amends House Bill 40, House Bill 304, and existing law to revise provisions regarding certain tax deductions, certain corporate income tax rates, certain protections for taxpayers, and certain sales tax distributions and to revise an effective date.

This legislation is a trailer bill to H40 and H304, along with other changes to tax code.

Adds to existing law to establish the Cybersecurity and Resiliency Fund to address the state's need for information technology and cybersecurity infrastructure.

The proposed legislation establishes the Cybersecurity and Resiliency Fund, which will be used to address state needs for cybersecurity and IT infrastructure. As the Office of Information Technology Services (OITS) completes statewide consolidation of IT services throughout Executive agencies, the office will maintain responsibility to ensure the state’s digital footprint is secure and data and information protected. This bill requires OITS to create a five-year plan for updating and replacing cybersecurity and IT infrastructure and submit the updated plan annually to the Division of Financial Management as part of the budget process.

Adds to existing law to establish provisions regarding priority public broadcasting rights of Idaho high school sports events.

The purpose of this legislation is to amend Chapter 1, Title 33 of the Idaho Code by adding a new Section 33-143, establishing priority in public broadcasting rights for Idaho School sports events. This legislation aims to grant Idaho Public Television, operated by the State Board of Education, the right of first refusal to broadcast all athletic competitions sanctioned by the Idaho High School Activities Association (IHSAA) involving public and private high schools in Idaho. The intent is to enhance public access to these events through various broadcasting mediums, including television, radio, and online streaming, while ensuring that any revenue generated supports educational programming, public broadcasting initiatives, and the improvement of high schools sports facilities and programs. By prioritizing Idaho Public Television, the act seeks to promote statewide engagement with high school sports, foster community involvement, and promote equitable opportunities for viewership, subject to clear notification timeliness and compliance with applicable laws. Additionally, this legislation empowers the State Board of Education, in collaboration with the IHSAA, to develop rules for effective implementation, ensuring a structured and beneficial framework for all stakeholders.

States findings of the Legislature and provides that all pending rules of the Idaho Transportation Department have been reviewed and approved by the House Transportation Committee.

This Resolution states that all pending administrative rules of the Idaho Transportation Department have been reviewed and approved by the House Transportation and Defense committee.

Amends existing law to require a school district that receives mitigation fees to adopt a capacity plan and to use such moneys in accordance with such plan.

This legislation amends Section 67-6513 of the Idaho Code under the Local Land Use Planning Act to ensure that school districts use subdivision development mitigation fees exclusively to expand student capacity, as outlined in an adopted capacity plan. By requiring school districts to follow such a plan, the bill promotes transparency, accountability, and efficient resource allocation. This prevents financial strain on existing residents while maintaining the quality of education. The amendment aligns with Idaho’s existing land use policies and regulatory frameworks. Declared an emergency measure, it will take effect on July 1, 2025, to address the urgent need for structured planning in rapidly growing communities.

Amends existing law to provide that a community infrastructure district may be formed within a county with the approval of the county.

Community Infrastructure Districts (CIDs) were established in Idaho in 2008 to ensure that new real estate developments cover their infrastructure costs without burdening existing taxpayers. This authority has only been available for projects within a city or its comprehensive plan. House Bill 437 will enable counties to approve CIDs outside of a comprehensive plan. This change will address regional infrastructure needs (highways, roads, bridges, utilities) that arise from new developments outside a city or its comprehensive plan, thereby protecting existing taxpayers from the costs associated with that growth.