ID H0640

Increases special tax levy authority for ambulance service districts in counties with market value for assessment purposes of $500 million or less from 0.04% to 0.06% of market value.

Allows county commissioners levying the higher 0.06% tax rate to not levy any additional special tax beyond that amount.

Permits districts created before January 1, 1976, with market values under $300 million that provide advanced life support paramedic services to submit a levy increase to 0.06% to electors, requiring approval by two-thirds of voting qualified electors.

Maintains the standard 0.04% tax levy cap for counties with market value exceeding $500 million.

Establishes that ambulance district levy taxes cannot be made simultaneously with the levy otherwise authorized in section 31-3901, Idaho Code.