ID H0885

Requires homestead exemption applicants to certify they have no similar homestead exemption in any other U.S. state, in addition to existing requirements about not claiming multiple exemptions within Idaho.

Disqualifies owners from the exemption if they live in another U.S. state for more than six months per year, unless serving in active military or on a religious mission.

Expands county assessor investigation authority to check whether applicants have claimed homestead exemptions in other states, not just other Idaho counties.

Adds requirement that the state tax commission database be used to verify a candidate's residence for elected office declarations matches their claimed homestead exemption address.

Declares an emergency and applies retroactively to January 1, 2026.