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S 1216 Idaho Senate · 68th Legislature, 1st Regular Session (2025)

PROPERTY TAXES – Amends House Bill 354 to revise provisions regarding the rules pertaining to market value.

This bill amends Idaho's property tax rules to standardize how county assessors determine market value for taxation. It requires assessors to use recognized appraisal methods that keep assessed-to-market value ratios between 90% and 110% for all property categories, with categories limited to a 5-percentage-point difference in assessment levels. The rules also direct assessors to prioritize reproduction cost over historical cost when valuing depreciable property and mandate transparency for income-producing property owners. The changes apply to all Idaho county assessors and property owners, effective January 1, 2026.
Issues: ✓ Budget & TaxesSupports Budget & TaxesStandardizes property tax assessments to maintain fair market value ratios (90%-110%), promoting fiscal responsibility and preventing over-assessment through transparent appraisal methods.85% confidence
Bill status signed all 5 stages cleared
Introduction
Apr 2025
Committee Review
Apr 2025
Senate Passage
Apr 2025
House Passage
Apr 2025
Signed into Law
Apr 2025
Introduced Apr 1, 2025 Signed Apr 4, 2025
Floor votes · Senate Apr 3, 2025 · House Apr 3, 2025

How they voted

34–0
Passed · 2 other
Total votes 36
Apr 3, 2025
D Democratic6
4 Yea 2
66% Yea
R Republican30
30 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
15
Key actions
6
Committee
3
Apr 4, 2025
Signed into law
Signed by Governor on 04/04/25 Session Law Chapter 313 Effective: 01/01/2026
upper
Apr 4, 2025
Lower · Passed
Received from Senate; Signed by Speaker; Returned to Senate
lower
Apr 3, 2025
Lower · Passed
Rules Suspended: Ayes 59 Nays 0 Abs/Excd 11, read in full as required – PASSED - 62-2-6AYES – Alfieri, Barbieri, Beiswenger, Berch, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Cornilles, Crane(12), Dygert, Egbert, Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gannon, Garner, Green, Handy, Harris, Hawkins, Healey, Hill, Holtzclaw, Horman, Hostetler, Leavitt, Manwaring, Marmon, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pohanka, Price, Rasor, Raybould, Raym
lower
Apr 3, 2025
Lower · Passed
Reported out of Committee with Do Pass Recommendation, Filed for Second Reading
lower
Apr 3, 2025
Upper · Passed
Rules Suspended (2/3 Vote - Read in full as required) – PASSED - 33-0-2AYES – Adams, Anthon, Bernt, Bjerke, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Ricks, Ruchti, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – Rabe, SemmelrothFloor Sponsor - RicksTitle apvd - to House
upper
Apr 2, 2025
Upper · Passed
Reported out of Committee with Do Pass Recommendation; Filed for second reading
upper
Apr 2, 2025
Committee
Reported Printed; referred to Local Government & Taxation
upper
Apr 1, 2025
Introduced
Introduced; read first time; referred to JR for Printing
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.