ID H0246

Expands the definition of "hospital" to explicitly include acute care, outreach, satellite, outpatient, ancillary or support facilities, as well as critical access hospitals, rural health clinics, and federally qualified health centers.

Exempts real property owned by hospital corporations, county hospitals, and hospital districts from taxation, along with personal property including medical equipment located and used in hospitals.

Allows bare land value to be taxed while property is being prepared for hospital use, but exempts all improvements and construction for up to three consecutive tax years; full exemption applies upon completion and certificate of occupancy if requirements are met.

Requires hospital corporations to demonstrate nonprofit status under Idaho Code and 501(c)(3) tax-exempt status from the Internal Revenue Service to qualify for property tax exemption.

Requires hospitals with 150 or more patient beds to file annual community benefits reports by December 31 detailing unreimbursed services, special programs, donations, and community needs assessment processes, though the report cannot be used to approve or deny exemptions.