ID H0130

Expands the definition of "hospital" for property tax exemption purposes to include nonprofit medical clinics, critical access hospitals, and rural emergency hospitals designated by CMS

Requires nonprofit hospitals seeking property tax exemptions to submit IRS Form 990 Schedule H, community health needs assessments, financial assistance policies, and annual community benefit reports to the board of equalization

Removes the previous provision allowing tax exemptions for hospital property under construction for up to three consecutive years

Maintains the 3% threshold rule: if non-exempt business use of hospital property exceeds 3% of total property value, the assessor taxes only the proportionate non-exempt portion

Takes effect January 1, 2026