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ID H0551
Bill
Status
Passed
3/12/2026
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
- Amends Section 63-301A, Idaho Code, governing how county assessors prepare the new construction roll for property tax assessment purposes
- Expands provisions for fire protection districts and ambulance service districts to include new construction value on their rolls even when located within urban renewal revenue allocation areas, pursuant to section 50-2906(4), Idaho Code
- Allows fire protection and ambulance service districts that withdrew from urban renewal revenue allocation areas to include 80% of increment value in the withdrawal year, then 90% of qualifying new construction value in subsequent years
- Declares an emergency and applies retroactively to January 1, 2026
Legislative Description
Amends existing law to revise a provision regarding the assessment of certain property.
TAXATION
Last Action
Reported Signed by Governor on March 11, 2026 Session Law Chapter 19 Effective: Retroactive to 01/01/2026
3/12/2026
Committee Referrals
Local Government and Taxation2/11/2026
Revenue and Taxation1/29/2026
Full Bill Text
No bill text available