ID H0739

Reorganizes and clarifies the definition of "hospital" to include acute care, outreach, satellite, outpatient, ancillary, and support facilities operated by a hospital corporation, county hospital, or hospital district.

Exempts real and personal property (including medical equipment) owned or leased by qualifying hospitals from taxation, with bare land only taxed during preparation for hospital use and a maximum 3-year tax exemption for improvements during construction.

Requires hospital corporations seeking exemption to be nonprofit entities organized under Idaho law, maintain 501(c)(3) tax-exempt status, admit patients regardless of race or ability to pay, provide indigent care, maintain a broad-based community board, and for hospitals with 150+ inpatient beds, provide annual community gifts exceeding their property tax liability.

Mandates hospital corporations receiving exemptions provide annual signed compliance statements to county commissioners by December 31 and requires hospitals with 150+ beds to file detailed community benefits reports with the board of equalization.

Declares an emergency effective upon passage and approval.