ID H0610

Increases the homestead property tax exemption from $100,000 to $125,000 of market value (or 50% of market value, whichever is lesser) for owner-occupied primary residences

Expands protections for homeowners absent due to religious missions, allowing them to retain exemption eligibility while away serving a religious organization, provided they intend to return upon mission completion

Requires homeowners absent for military service or religious missions to annually apply for the exemption by a county-specified deadline or risk losing it for that year

Declares an emergency and applies retroactively to January 1, 2026