ID H0109

Simplifies hospital definition to mean any hospital as defined in Idaho Code chapter 13, title 39, including acute care, outreach, satellite, outpatient, ancillary or support facilities.

Exempts real and personal property (including medical equipment) owned or leased by hospital corporations, county hospitals, or hospital districts that are operated as hospitals and used for hospital purposes.

Allows only bare land to be taxed during hospital construction preparation, with all improvements exempt for up to 3 consecutive tax years; full exemption applies upon certificate of occupancy if hospital meets nonprofit and 501(c)(3) requirements.

Requires hospitals with 150 or more patient beds to submit annual community benefits reports by December 31 detailing unreimbursed services, special programs, donated resources, and capital additions, though report content cannot be used to approve or deny tax exemptions.

Removes language requiring board of equalization approval by specific criteria and eliminates provisions addressing non-exempt business use of hospital property beyond 3% threshold.