ID H0273

Allows Idaho citizens to use initiative and referendum procedures to reduce property tax base budgets for cities and counties, providing taxpayers with a third tool beyond attending budget hearings or electing new officials.

Amends Section 34-1801B to explicitly permit citizens to reduce a city's property tax base budget through initiative or referendum petitions.

Amends Section 34-1801C to explicitly permit citizens to reduce a county's property tax base budget through initiative or referendum petitions.

Maintains existing procedural requirements for initiatives and referendums, including signature collection thresholds of at least 20% of qualified electors and public hearing requirements before ballot placement.

Takes effect July 1, 2023, with an emergency declaration allowing immediate implementation.