TAXATION – Amends and adds to existing law to establish provisions regarding the County Property Tax Relief Act to provide that a county may establish a sales tax on certain lodging to provide property tax relief to homeowners in the county and to revise a provision regarding certain duties of owners of short-term rental properties.

This bill allows Idaho counties to implement a 3% tax on short-term lodging (including hotels, motels, vacation rentals, and campgrounds) with voter approval. Counties must hold a special election to adopt the tax, and at least 50% of the revenue must directly reduce homeowners' property tax bills. The remaining funds can cover public safety services like police, fire, and emergency medical services. It affects counties that choose to adopt the tax, lodging businesses that collect it, and homeowners benefiting from property tax relief.