This bill provides funding to Idaho's State Tax Commission for fiscal years 2026 and 2027, allocating money for personnel, operating expenses, and capital costs across various departments. The legislation specifies exact dollar amounts from different state funds, including the General Fund and specialized tax funds, to support general services, compliance activities, and property tax operations. A portion of the 2026 funding is restricted to payments for a specific tax collection vendor, with unused funds returning to the General Fund. The bill includes an emergency declaration to allow immediate implementation of the 2026 funding provisions upon signing.
This bill appropriates $25,800 from the Idaho State Lottery Fund for capital improvements during fiscal year 2027. The funds are designated for capital outlay purposes, meaning they will be used for physical infrastructure or equipment upgrades rather than operational expenses. The legislation declares an emergency to allow the appropriation to take effect immediately on July 1, 2026, without waiting for the regular budget cycle. Once enacted, the money becomes available for the Idaho State Lottery to use for approved capital projects within the specified fiscal year.
Idaho's H 760 revises property tax exemptions for low-income housing owned by nonprofit organizations. It requires qualifying nonprofits to meet specific criteria, including federal 501(c)(3) status and ensuring no private benefit from tax exemptions. The bill mandates that 55% of units must rent to residents earning ≤60% of local median income, 20% to those earning ≤50%, and 25% to those earning ≤30%, with annual compliance reports to counties. It also adds protections preventing evictions for three months after certified medical emergencies and prohibits the exemption for properties with financing closed by July 1, 2026, unless undergoing rehabilitation.
This bill appropriates approximately $25.9 million to Idaho's Department of Fish and Game for fiscal year 2027, covering administration, enforcement, fisheries, wildlife, and communications programs. The funding comes from state, federal, and other dedicated funds, with specific amounts allocated to personnel costs, operating expenditures, and capital outlays. The legislation also allows the department to use any unspent money from fiscal year 2026 for nonrecurring expenses in the following year. An emergency provision sets the effective date as July 1, 2026.
This bill allocates an additional $350,000 from the General Fund to the Idaho Office of the Secretary of State for fiscal year 2027, covering personnel costs of $20,000 and operating expenditures of $330,000. The funds are designated for the Secretary of State Program and must be spent according to specific expense categories during the period from July 1, 2026, through June 30, 2027. The legislation includes an emergency declaration to take effect immediately on July 1, 2026, though it failed to pass the House floor during a recent vote.
Idaho's S 1331 reduces state funding for education programs in fiscal year 2026 by $22.3 million from the Public School Income Fund and transfers money to the General Fund. It directly affects public schools (teachers and student support), Idaho's universities (including Boise State, Idaho State, and the University of Idaho), community colleges, and education programs like medical residencies and career technical education. Key mechanisms include cutting specific budget line items (e.g., $5.4 million for Boise State University, $1.8 million for student administrators), reducing authorized staff positions, and reallocating funds. The bill declares an emergency to expedite these fiscal adjustments.
This bill directs the Legislative Services Office to calculate and provide a reduction to the Governor's budget document for certain state entities. The reduction applies to organizations with 50 or more full-time equivalent positions and covers employee benefits, health insurance, and compensation costs. The calculation uses a five-year average of actual personnel expenditures divided by originally appropriated personnel costs, or all available years if the entity is newer. The Joint Finance-Appropriations Committee may include these calculated reductions in appropriation bills for affected entities, and the change applies to all fund types.
Idaho's H 583 restricts local governments from banning short-term rentals or imposing most specific regulations on them, such as owner occupation requirements, professional management mandates, or rental day limits. It allows only basic safety measures (like smoke alarms and fire extinguishers) and requires counties/cities to treat short-term rentals equally with standard residential properties under zoning and building codes. The bill also prohibits local taxes on rental marketplaces (like Airbnb), instead requiring these platforms to collect and remit state and local lodging taxes to the state tax commission for distribution to local governments. This directly affects short-term rental owners, property managers, and online platforms operating in Idaho.
Idaho's H 610 revises the homestead property tax exemption, setting a new limit of the first $125,000 of a home's market value or 50% of that value (whichever is lower) as exempt from taxation. This directly affects Idaho homeowners who occupy their primary residence, requiring them to apply through county assessors with documentation confirming primary occupancy and compliance with uniform appraisal standards. Key provisions include updated application forms, rules for mid-year eligibility changes (prorating taxes based on days of eligibility), and simplified documentation for military homeowners. The bill does not alter the exemption's eligibility criteria but clarifies calculation methods and administrative processes for county assessors.
This bill amends Idaho law to allow local governments to use development impact fees - paid by developers for new construction - to fund the replacement of fire apparatus (like fire trucks) as part of public safety facilities. It updates the definition of "capital improvements" in Idaho Code to explicitly include fire apparatus replacement under public safety facilities. This change directly affects local fire departments and governments that collect these fees, enabling them to redirect existing fee revenue toward replacing aging equipment. The policy change does not alter who pays the fees or the fee amounts, only the allowable uses of the collected funds.
